10-return e-filing threshold
Sponsors required to file 10+ IRS returns in the calendar year must file Form 5500-EZ electronically through EFAST2 (effective January 1, 2024).
Definition
Effective for returns required to be filed on or after January 1, 2024, IRS Final Regulations require electronic filing of Form 5500-EZ when the plan sponsor is required to file 10 or more IRS returns of any type in the calendar year. The aggregation includes W-2, 1099, 941, 940, 720, 1040, 1120, and the 5500-EZ itself. Below the threshold, paper filing remains an option.
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 mandatory electronic filing