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EBSA, IRS and DOL have released informational copies of the 2025 Form 5500, Form 5500-SF, IRS Form 5500-EZ, IRS Form 5558 and related instructions online. The IRS will release paper copies of Form 5500-EZ and instructions for 2025 separately on its website after Jan. 1, 2026.

• Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
• Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions
• Form 5500-EZ Annual Return of a One-Participant Retirement Plan or a Foreign Plan | Instructions
• Schedule A - Insurance Information
• Schedule C - Service Provider Information
• Schedule D - DFE/Participating Plan Information
• Schedule DCG - Individual Plan Information
• Schedule G - Financial Transaction Schedules
• Schedule H - Financial Information
• Schedule I - Financial Information - Small Plan
• Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
• Schedule MEP - Multiple-Employer Retirement Plan Information
• Schedule R - Retirement Plan Information
• Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information
• Form 5558 - Application for Extension of Time To File Certain Employee Plan Returns

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"For distributions prior to April 15, [although the IRS website] states that earnings on excess deferrals are reported on Form W-2, it is silent on the reporting on the excess deferral itself, other than to state that it is taxable. However, the Form 1099 instructions are quite clear that Form 1099-R should only be used for distributions from governmental 457(b) plans and not private tax-exempt 457(b) plans. Therefore, absent guidance, it is reasonable to reflect the full deferral amount, including excess amounts, in Box 12 (Code G) of Form W-2 in the year of the deferral (and the participant should report the excess amount on their Form 1040)."  MORE >>

Rev. Dec. 2025. "Use Form 4547 to make the election to establish an initial Trump account for the exclusive benefit of a child who is eligible for a Trump account. Also, use Form 4547 to make an election for a $1,000 pilot program contribution from the U.S. Treasury to a child's Trump account if they are eligible for the contribution." [Also available: IRS Form 4547, Trump Account Election(s), and IRS Form 8879-TA, IRS e-file Signature Authorization for Form 4547, Trump Account Election(s)]  MORE >>

"With the release dates of December 11th and December 17th respectively, all changes made to the 2026 Forms W-4P must be incorporated in substitute forms by no later than January 10, 2026, and the changes made to the 2026 Form W-4R must be incorporated in substitute forms by no later than January 16, 2026."  MORE >>

Employee Benefits Security Administration joined the IRS and Pension Benefit Guaranty Corp. in releasing online.  The IRS will release paper copies of Form 5500-EZ and instructions for 2024 separately on its website after Jan. 1, 2025. Each form's instructions include a Changes to Note section highlighting important updates to the forms, schedules and instructions for 2024, including the following changes in Form 5500 and Form 5500-SF:

• A new plan characteristics code, 2Y, for pension-linked savings accounts.
• An update to Schedule SB instructions for certain expected benefits payable in annuity form.

Plan administrators should not use informational copies to file a 2024 Form 5500 Series Annual Return/Report.

• Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
• Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions
• Form 5500-EZ Annual Return of a One-Participant Retirement Plan or a Foreign Plan | Instructions
• Schedule A - Insurance Information
• Schedule C - Service Provider Information
• Schedule D - DFE/Participating Plan Information
• Schedule DCG - Individual Plan Information
• Schedule G - Financial Transaction Schedules
• Schedule H - Financial Information
• Schedule I - Financial Information - Small Plan
• Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
• Schedule MEP - Multiple-Employer Retirement Plan Information
• Schedule R - Retirement Plan Information
• Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information

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7 pages; Dec. 29, 2023. "Form 8955-SSA ... is used to satisfy the reporting requirements of section 6057(a). Form 8955-SSA is a stand-alone reporting form filed with the IRS.... DO NOT file Form 8955-SSA with Form 5500 ... or Form 5500-SF ... Use Form 8955-SSA to report information relating to each participant who separated from service covered by the plan and is entitled to a deferred vested benefit under the plan but is not paid this retirement benefit." [Also available: 2023 Form 8955-SSA]

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8 pages; Jan. 12, 2024. "Form 8955-SSA ... is used to satisfy the reporting requirements of section 6057(a). Form 8955-SSA is a stand-alone reporting form filed with the IRS.... DO NOT file Form 8955-SSA with Form 5500 ... or Form 5500-SF ... Use Form 8955-SSA to report information relating to each participant who separated from service covered by the plan and is entitled to a deferred vested benefit under the plan but is not paid this retirement benefit." [Also available: 2023 Form 8955-SSA]  MORE >>

"Beginning on January 1, 2024, you can file Form 5558 electronically through the DOL EFAST2 system, or File paper Form 5558 with the IRS and mail ... Form 5558 is no longer used to apply for an extension of time to file Form 5330 ... instead, use Form 8868 ... Signatures are not needed for extension of time to file Form 5500 series or Form 8955-SSA.... May use a single Form 5558 to extend the Form 5500 and Form 8955-SSA filed for the same plan."  MORE >>

8 pages; Oct. 20, 2023. "Form 8955-SSA ... is used to satisfy the reporting requirements of section 6057(a). Form 8955-SSA is a stand-alone reporting form filed with the IRS.... DO NOT file Form 8955-SSA with Form 5500 ... or Form 5500-SF ... Use Form 8955-SSA to report information relating to each participant who separated from service covered by the plan and is entitled to a deferred vested benefit under the plan but is not paid this retirement benefit." [Also available: Draft of 2023 Form 8955-SSA]  MORE >>

64 pages. "This document contains final forms and instructions revisions for the Form 5500 Annual Return/Report of Employee Benefit Plan and Form 5500-SF Short Form Annual Return/Report of Small Employee Benefit Plan, effective for plan years beginning on or after January 1, 2022. The changes to the forms and instructions in this document primarily implement annual reporting changes for defined benefit plans included in that proposal. A limited number of instruction changes focus on reporting for multiple-employer pension plans (including pooled employer plans). The remaining changes are technical changes that are part of the annual rollover of the Form 5500 and Form 5500-SF forms and instructions."  MORE >>