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.