Guides

What to keep in a Solo 401(k) annual passport

The source-of-truth file that makes next year's Form 5500-EZ packet faster to review.

By Yann LephayPublished 2026-04-24 · Last updated 2026-05-02

Summary

A Solo 401(k) annual passport bundles 7 stable identity fields (sponsor, EIN, plan number 002, plan year pattern, opinion-letter ref, custodian, plan adoption date) and 8 yearly numbers (BOY assets, EOY assets, employer contribution, employee deferral, distributions, loan balance, loan during-year flag, final-year flag). Example: with a passport in hand, year 2 packet preparation takes ~6 minutes instead of ~25. ERISA recordkeeping requires plan documents kept for 6 years — the passport bridges that, but does not replace official records.

The annual passport reduces re-entry mistakes; it does not replace official records.

Carry forwardPlan name, sponsor, EIN, plan numberStable identity fields should be reviewed each year.
Annual fieldsAssets, contributions, distributions, loansTie each number to source records.
Never storeLogin.gov, EFAST2, SSN, bank credentialsOfficial credentials and sensitive identifiers stay outside the passport.

Keep the facts that repeat

Plan name, sponsor name, EIN, plan number, plan year pattern, account references, plan-document notes, and prior-year filed return references are the useful carry-forward fields. They still need review every year.

Keep the facts that change

Annual contributions, rollovers, distributions, transfers, participant loan facts, beginning assets, ending assets, and final-year status are year-specific. Each should point back to a statement, record, or user note.

Keep the boundary clear

The passport helps the user assemble records faster. It does not monitor compliance, operate the plan, approve transactions, store official credentials, or create professional advice.

Common questions

What is an annual passport?

It is a plain record of the filing facts entered, packet summary, source notes, and carry-forward reminders for the next plan year.

Does it replace plan records?

No. Keep official plan documents, amendments, account statements, filed returns, loan records, and extension records separately.

Why keep prior-year balances?

Prior-year ending balances often become the next year's beginning balances. Keeping them visible reduces reconciliation errors.

Should I store official portal credentials?

No. Do not store Login.gov credentials, EFAST2 PINs, SSNs, brokerage credentials, or trust account credentials in the passport.

Related guides

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.

Solo 401(k) owner-only eligibility for Form 5500-EZ

The common-law employee question that decides whether a simple one-participant packet is still the right lane.

Which Solo 401(k) assets go on Form 5500-EZ?

How to organize beginning and ending plan assets before preparing an annual one-participant return.

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.