Guides

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.

By Yann LephayPublished 2026-04-16 · Last updated 2026-04-30

Summary

Form 5500-EZ is the IRS annual return for a one-participant (owner/partner + spouse) plan; Form 5500-SF is a DOL/IRS short form for eligible small plans with non-owner participants and is always electronic via EFAST2. Example: an LLC with only the owner and his spouse covered files 5500-EZ, even after the $250,000 trigger; the same LLC after hiring one eligible employee leaves the EZ lane entirely. Solo 5500 Desk is scoped to Form 5500-EZ only.

Supported product lane: Form 5500-EZ for simple one-participant Solo 401(k) plans.

5500-EZOne-participant or foreign plan returnOwner-only Solo 401(k) cases usually start here.
5500-SFShort Form 5500-series returnSeparate electronic DOL/IRS lane; outside this MVP.
Product boundary5500-EZ packet onlyNo Form 5500-SF transmission, review, or plan-administration service.

Start with the official form purpose

The IRS title for Form 5500-EZ identifies the one-participant plan lane. That is the narrow use case this product supports: an owner-only or partner-only defined contribution Solo 401(k), with spouse coverage only where allowed, and no common-law employee plan issues.

Why the distinction matters

A filing workflow is not just a PDF. It affects the official system used, the form fields, the signing path, and the software provider boundary. Treating Form 5500-EZ and Form 5500-SF as interchangeable creates avoidable filing risk.

When to stop

Stop if you are unsure whether the plan is one-participant, if the plan has non-owner employees, if you need an amended or late filing, or if a prior filing used a different 5500-series form. That is a review question for official instructions or a qualified plan professional.

Common questions

Can a Solo 401(k) use Form 5500-SF instead?

Some one-participant plans may be able to file electronically using Form 5500-SF, but Solo 5500 Desk is not a 5500-SF workflow. It is designed around the Form 5500-EZ packet lane.

Why does the product not choose between forms for me?

Choosing a filing lane can depend on facts outside the simple packet, including plan type, filing method, and official instructions for the year. The app flags the supported lane and hard-stops unsupported cases.

Is Form 5500-SF paper-filed?

Form 5500-SF is an electronic Form 5500-series filing. Form 5500-EZ can be paper-filed only when paper is still permitted for the sponsor.

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.

Final Solo 401(k) plan year: when Form 5500-EZ still matters

Why a terminating one-participant plan can still have a Form 5500-EZ filing even below the normal asset threshold.

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.