Links to Prior Years' Form 5500, Schedules and Instructions

[Dave Baker]

BenefitsLink has compiled a handy web page with hypertext links to Form 5500 (and its variants) and Schedules, including Instructions, back to the first year the form was required by ERISA.

http://benefitslink.com/src/misc/form-5500-for-previous-years.html

Sometimes it's necessary to refile an earlier year's form, so the web page might be a convenient way to pull up the needed PDF documents, and to see which schedules were required for a particular year.

If you see any opportunities for improvements to the page, please let me know. Thanks!

[My 2 cents]

While I hope to never have to access a 5500 form from the 1980s, this looks fantastic!  Thanks a million!

[Lou S.]

Thanks Dave great reference.

However didn't "recent" IRS guidance on (really) older 5500s eliminate the need for the older forms? And by "recent" I'm thinking around 2 years ago.

I thought now you just used the current forms but entered the old dates. Am I misremembering in my old age?

 

[Lois Baker]

Here's the official word from DOL: 
 

Quote

To submit a delinquent or amended Form 5500 return/report electronically through EFAST2 for plan years prior to 2012, you must submit the filing using current filing year Form 5500, schedules, and instructions except for the exceptions provided [below]....  

The electronic filing on the current filing year Form 5500, however, must indicate, in the appropriate space at the beginning of the Form 5500, the plan year for which the annual return/report is being filed.

Exceptions to requirement to use current filing year schedules and instructions: Filers using EFAST2 must use the following correct-year schedules (that is, the plan year for which the annual return/report relates) completed in accordance with the related correct-year instructions:

• Schedule B, SB, or MB (Actuarial Information),
• Schedule E (ESOP Annual Information),
• Schedule P (Annual Return of Fiduciary of Employee Benefit Trust),
• Schedule R (Retirement Plan Information), and
• Schedule T (Qualified Pension Plan Coverage Information)

 

 

... and from IRS for late 5500-EZ filings:

 

Quote

Prepare a paper Form 5500-EZ for each delinquent year, including any required schedules and attachments.

• 1990-current delinquent Form 5500-EZ– use the correct Form 5500-EZ for that year
• Pre-1990 delinquent Form 5500-EZ– use the current year Form 5500-EZ
• Form 5500 required for the delinquent year - use the current year Form 5500-EZ, filled out with the beginning and ending dates for the plan year for which the return was delinquent.

Write in red at the top of each paper return: “Delinquent Return Filed under Rev. Proc. 2015-32, Eligible for Penalty Relief.”