Jump to content

Filing 5500, after 5500EZ's in the past


Richard Anderson

Recommended Posts

Posted

Plan Sponsor has been filing 5500's in the past, but now has no employees other than the owner.

I believe that 5500EZ may now be filed, since there are no employees.

Is the final return marked for the 5500 and/or first return marked for the 5500EZ when making this switch?

Posted

If no participants other than the owner benefited in the plan in the year for which the 5500 is being filed, then an EZ can be filed (if former employees still have money in the plan, a full 5500 must still be filed). The final box should not be checked on the prior year's 5500. The IRS instructions for the 5500-EZ also indicate that the "first filing" box should NOT be checked on the EZ, since in previous years a 5500 had been filed.

Archived

This topic is now archived and is closed to further replies.

×
×
  • Create New...

Important Information

Terms of Use