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.

Summary

A Form 5500-EZ sponsor required to file at least 10 IRS returns in the calendar year generally must file electronically through EFAST2. The count includes returns such as W-2, 1099, income tax, employment tax, excise tax, and the Form 5500-EZ itself. Solo 5500 Desk does not request or store Login.gov or EFAST2 credentials.

Mandatory e-filing threshold: 10 or more IRS returns per calendar year.

Threshold10 IRS returnsAggregate all return types the sponsor is required to file.
SystemEFAST2DOL electronic filing system for Form 5500-series returns.
Credential boundaryUser-controlledThe signer uses official credentials directly.

The 10-return threshold

The electronic filing rule looks at how many IRS returns the sponsor is required to file during the calendar year. A small business can cross the threshold because of payroll, contractors, income tax, employment tax, excise tax, or other return obligations even if the retirement plan itself is simple.

Credentials belong to the signer

EFAST2 access is tied to official user credentials. A self-preparation packet should never ask for Login.gov passwords, EFAST2 PINs, portal security answers, trust account credentials, or brokerage credentials. Keep those outside the product.

Packet-only means no transmission

Solo 5500 Desk can organize the filing facts and warn that electronic filing may be required. It does not submit the return, represent the sponsor, confirm acceptance, or monitor official notices after filing.

Common questions

When is EFAST2 required for Form 5500-EZ?

EFAST2 electronic filing is generally required when the plan sponsor is required to file 10 or more IRS returns of any type in the relevant calendar year. The count includes W-2, 1099, income tax, employment tax, excise tax, and Form 5500-EZ returns.

Can I still file Form 5500-EZ on paper?

Paper filing is a possible path only when the sponsor is below the mandatory e-filing threshold and the official instructions still allow paper for the case. The packet should preserve the threshold check.

What is EFAST2?

EFAST2 is the Department of Labor electronic filing system for Form 5500-series returns. Filers use official credentials and the official system, not this product's storage.

Does Solo 5500 Desk transmit to EFAST2?

No. The MVP is packet-only. It prepares answers and instructions but does not act as an approved transmitter or file the return on the user's behalf.

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 May 2, 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 May 2, 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 May 2, 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 May 2, 2026.DOL EFAST2 filer helpOfficial DOL guidance on electronic filing, IFILE, credentials, and approved software requirements. Official source reviewed for this MVP on May 2, 2026.IRS Form 5558 extensionOfficial extension form context for Form 5500-series returns. Official source reviewed for this MVP on May 2, 2026.