Form 5500-SF
DOL/IRS short-form annual return for eligible small employee benefit plans (under 100 participants).
Definition
Form 5500-SF (Short Form Annual Return/Report of Small Employee Benefit Plan) is filed electronically through EFAST2. It is for plans with fewer than 100 participants that meet specific eligibility tests. A one-participant plan typically uses Form 5500-EZ rather than 5500-SF, but a Solo 401(k) that adds a non-owner employee may have to switch lanes.