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Delinquent 5500 EZ


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Guest Alison Williams
Posted

I am preparing several delinquent Form 5500 EZ's and was wondering if, because they are delinquent, there is still a need to file the Sch P with the return.

Posted

Schedule P is never "required", but is highly recommended. Filing the P starts the statute of limitations running on the Trust's tax year. Sched P only works if it is attached to the the 5500 when filed, ie, you can't file it separately and you can't attach it to an amended return.

I always thought the Sched P had to be attached to the timely filed 5500, but as I review the instructions, that's not there. I would attach, even if the EZ is late.

John Cheek CPA

www.cpaSPAN.com

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