Guides

How Solo 5500 Desk uses official Form 5500-EZ sources

The methodology page for source dates, hard stops, and Form 5500-EZ compliance boundaries.

By Yann LephayPublished 2026-05-22 · Last updated 2026-06-10

Summary

Solo 5500 Desk uses IRS and DOL sources reviewed on June 10, 2026 for the MVP. Official sources drive the asset threshold, final-year warning, deadline, electronic-filing threshold, EFAST2 boundary, extension context, penalty exposure, and late-filer relief routing. The product prepares a packet; it does not replace official instructions or professional judgment.

Source baseline: IRS and DOL sources reviewed for this MVP on June 10, 2026.

Reviewed dateJune 10, 2026Shown in official source notes for this MVP.
Primary sourcesIRS and DOLForm instructions, filing notices, EFAST2, extension guidance, Form 14704, and Revenue Procedure 2015-32.
Output boundaryPacket onlyThe user reviews and files through the official channel.

What counts as an official source

The supported source set is limited to IRS filing notices, IRS Form 5500-EZ instructions, IRS extension guidance, IRS electronic-filing guidance, DOL EFAST2 help, Form 14704, Revenue Procedure 2015-32, and related official pages. Third-party summaries may help identify questions, but they do not become product rules.

How sources become product rules

A source-backed rule must map to a visible user outcome: a checker question, wizard field, warning, hard stop, packet note, FAQ answer, or official-source table. If a rule cannot be expressed clearly in the packet, it should not be hidden inside a broad marketing claim.

How dates are handled

The MVP source notes use a June 10, 2026 review date for Solo 5500 Desk. Future reviews should update affected source notes and changed pages together so a later audit can distinguish product wording from the official baseline used at the time.

Where the methodology stops

The methodology does not create tax, legal, fiduciary, investment, actuarial, plan-administration, or representation advice. It documents how the product keeps a narrow self-preparation packet aligned with official sources.

Common questions

Does the product rely on blog summaries?

No. Blog-style explanation can help users, but the product rules and hard stops are tied to official IRS and DOL sources listed on each guide page.

How often should the sources be reviewed?

At minimum before each filing season, after IRS or DOL form updates, and whenever a user-facing deadline, threshold, electronic filing rule, or penalty statement changes.

What happens when official instructions change?

The product should update its source review date, revise affected copy or calculations, and avoid using stale numbers for new plan-year packets.

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.