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.
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: DOL EFAST2 filer help