Form 5500-EZ
IRS annual return for one-participant retirement plans (owner-only Solo 401(k), partner-spouse plan, or foreign plan).
Definition
Form 5500-EZ is the short-form Annual Return of A One-Participant (Owners/Partners and Their Spouses) Retirement Plan filed with the IRS. It applies when combined one-participant plan assets exceed $250,000 at year end or when the plan has a final year. It is filed on paper unless the sponsor must file 10 or more IRS returns in the calendar year, in which case Form 5500-EZ must be filed electronically through EFAST2.
Why it matters
For IRS Form 5500-EZ, this term helps decide which records, dates, values, or review questions belong in the packet.
How the tool uses it
Solo 5500 treats this as a review signal. The user enters the facts, checks the source-linked explanation, reviews the packet, and files through the official channel when the supported case still fits.
When to check the source
Check the official source when the answer depends on eligibility, late filing relief, official correspondence, valuation, or a fact you cannot verify from your own records.
Source and review date
Last reviewed: . Use the linked source for the official wording behind this term.
Official source: IRS Instructions for Form 5500-EZ