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Form 5500-EZ deadline July 31, 2026 for Solo 401(k) plans

A 2026 deadline guide for calendar-year Solo 401(k) sponsors checking whether plan year 2025 needs Form 5500-EZ by July 31, 2026.

By Yann LephayPublished 2026-06-10 · Last updated 2026-06-10

Summary

For a calendar-year one-participant Solo 401(k), the plan year 2025 Form 5500-EZ original deadline is July 31, 2026. Check the $250,000 combined-asset trigger, final-year trigger, owner-only scope, and EFAST2 filing-method rule before preparing. If records are not ready, review Form 5558 before the deadline.

Calendar-year plan year 2025 deadline: July 31, 2026.

Plan year2025 calendar yearPlan year ending December 31, 2025.
Original due dateJuly 31, 2026Last day of the 7th month after plan year end.
Extension pathForm 5558 before deadlineUse official IRS instructions; Solo 5500 Desk does not file extensions.

First decide whether a return is required

The July 31 date matters only after the filing trigger is checked. For a simple one-participant Solo 401(k), the common triggers are more than $250,000 in combined one-participant plan assets at year end or a final plan year where all assets were distributed or transferred.

Example: plan year 2025

A calendar-year Solo 401(k) had $310,000 in combined one-participant plan assets on December 31, 2025. If the case stays in the owner-only, original on-time lane, the Form 5500-EZ packet should be ready for the July 31, 2026 original deadline.

Use Form 5558 before the deadline when records are missing

If the return is required but year-end statements, EIN facts, plan number, final-year support or loan records are not ready, the official extension path is safer than guessing. Solo 5500 Desk can point to the extension issue, but it does not prepare or submit Form 5558.

Where Solo 5500 Desk stops

Stop for late filings, amended returns, IRS notices, penalty relief, non-owner employees, controlled groups, complex assets, plan correction, EFAST2 credential issues, or any request for tax, ERISA, fiduciary, investment or representation advice.

Common questions

What is the Form 5500-EZ deadline for a 2025 calendar-year Solo 401(k)?

The original deadline is July 31, 2026 because Form 5500-EZ is generally due the last day of the seventh month after the plan year ends.

What if my records are not ready before July 31, 2026?

Review the official Form 5558 extension path before the original due date. Do not file guessed or incomplete numbers just to meet a deadline.

Can Solo 5500 Desk file Form 5558 or transmit Form 5500-EZ?

No. Solo 5500 Desk prepares a self-review packet and checklist. The user reviews and files through the official IRS/DOL path.

Check deadline and threshold

Use the free calculator to check the $250,000 asset trigger, final-year trigger, ordinary deadline, and EFAST2 method prompt before preparing a packet.

Open checker

Related guides

Do I need to file Form 5500-EZ for my Solo 401(k)?

The direct filing test for one-participant plans: asset threshold, final year, deadline, and filing method.

Solo 401(k) $250,000 threshold for Form 5500-EZ

How the IRS $250,000 one-participant plan asset threshold works for Solo 401(k) Form 5500-EZ filing.

Form 5500-EZ vs Form 5500-SF for a Solo 401(k)

How a one-participant plan should think about the two short Form 5500-series lanes before preparing a packet.

Official sources

IRS Form 5500-EZ filing noticesIRS states the $250,000 asset exception and the last-day-of-the-7th-month deadline. Official source reviewed for this MVP on June 11, 2026.IRS Instructions for Form 5500-EZOfficial instructions explain combined one-participant plan assets, final returns, and electronic filing requirements. Official source reviewed for this MVP on June 11, 2026.IRS one-participant plan project resultsIRS describes common one-participant plan filing mistakes, final-year filings, and failure-to-file penalties. Official source reviewed for this MVP on June 11, 2026.IRS mandatory electronic filing for Forms 8955-SSA and 5500-EZOfficial IRS guidance on the 10-return mandatory e-filing threshold and aggregation rules. Official source reviewed for this MVP on June 11, 2026.DOL EFAST2 filer helpOfficial DOL guidance on electronic filing, IFILE, credentials, and approved software requirements. Official source reviewed for this MVP on June 11, 2026.IRS Form 5558 extensionOfficial extension form context for Form 5500-series returns. Official source reviewed for this MVP on June 11, 2026.IRS Form 14704 late-filer transmittalOfficial transmittal schedule for the Form 5500-EZ Delinquent Filer Penalty Relief Program. Official source reviewed for this MVP on June 11, 2026.IRS Revenue Procedure 2015-32Official revenue procedure establishing the Form 5500-EZ late-filer penalty relief fee framework. Official source reviewed for this MVP on June 11, 2026.

Last reviewed: June 10, 2026.