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Form 5500-EZ records checklist before filing

A pre-filing records checklist for Solo 401(k) sponsors who want a traceable Form 5500-EZ packet instead of guessed values.

By Yann LephayPublished 2026-06-11 · Last updated 2026-06-11

Summary

Before preparing Form 5500-EZ, collect plan identity records, prior filings, year-end statements, beginning balance support, contribution records, distribution or rollover records, participant loan records, extension evidence and filing-method notes. Missing records are not a formatting issue; they can change whether the packet is safe to prepare.

Records first, form second.

Identity recordsPlan name, EIN, PN, prior returnAvoid mismatches before entering values.
Financial recordsStatements, contributions, distributions, loansEvery number should have a source.
Timing recordsDeadline, extension, filing proofLate or uncertain cases are not routine packets.

1. Plan identity records

Collect the formal plan name, plan number, plan effective date, employer legal name, employer EIN, business code, administrator name and EIN if different, current mailing address, prior Form 5500-EZ or Form 5500-series filing, and any CP214 reminder or IRS correspondence. Stop if identity facts conflict.

2. Year-end asset records

Collect December 31 brokerage, trust, custodian and loan statements for every account belonging to the one-participant plan. Keep beginning-balance support too, especially if a prior return was filed. Do not check the $250,000 threshold from one subaccount when the plan has multiple accounts.

3. Contribution, rollover and distribution records

Collect employer contribution support, participant contribution support, rollover or transfer confirmations, distribution records, final account statements if the plan ended, and any notes explaining timing. The packet should separate contributions from rollovers and should not turn rollover tax treatment into product advice.

4. Loan and liability records

Collect participant loan agreements, amortization schedules, repayment records, year-end outstanding principal and interest support, payoff records and any liability support. A simple packet assumes no unclear default, deemed distribution, prohibited transaction, acquisition debt or other liability issue.

5. Deadline and filing-method records

Collect the plan year dates, original due date, Form 5558 or employer-return extension evidence if used, 10-return threshold facts, EFAST2 confirmation if filed electronically, paper mailing proof if filed by mail, and the final signed copy. Keep these with the annual passport for next year.

What Solo 5500 Desk prepares

Solo 5500 Desk prepares the organized packet, checklist and annual passport when records are ready. It does not retrieve IRS transcripts, obtain EINs, file extensions, collect EFAST2 credentials, transmit the return, store official receipts or resolve missing-record disputes.

Common questions

Can I prepare Form 5500-EZ from memory?

No. Use source records. The form is public, and record mismatches can create problems in later years or when an IRS notice arrives.

What if I cannot find the prior Form 5500-EZ?

Treat that as a warning. Prior plan name, EIN, plan number and ending asset values can affect the current packet. Reconstruct the history before filing.

Should I enter EFAST2 credentials into Solo 5500 Desk?

No. Official filing credentials, PINs, signatures and transmission stay outside the product.

Start with the free checker

Use the checker to confirm the case still looks like a simple one-participant Form 5500-EZ packet before preparing records.

Open checker

Related guides

How electronic Form 5500-EZ filing works

When a Solo 401(k) sponsor may need EFAST2, why Login.gov credentials matter, and what packet-only software does not do.

Brokerage statement checklist for Form 5500-EZ

The source-record checklist a Solo 401(k) owner should assemble before preparing a Form 5500-EZ packet.

Form 5500-EZ 10-return electronic filing threshold

A narrow guide for Solo 401(k) sponsors checking whether the IRS 10-return e-filing threshold changes their Form 5500-EZ filing method.

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.