Single Member Plan - Do we need to file for 2020?

A single member plan a year ago (2019) rolled into the plan a large sum and the sponsoring business intended to hire employees.  COVID hit and no employees were hired.  A form 5500-SF with the "one participant plan" box was checked and filed for 2019.  Due to COVID the owner/single participant took a distribution and the assets of the plan are now only $51,000. No employees.... just the owner.

Do we need to file for 2020?  

Why not continue to file?

To me, it's easier to prepare an EZ than to sit around and await the inevitable letter from the IRS looking for the filing, then taking the time to respond.

True, just no response from the client.  

Could an EZ be filed this year on paper after the SF was filed last year electronically?

Yes.

Thankyou.  Little things help

But why not file the EZ electronically, too, this year instead of mailing it?

Do not mail, if you can avoid it, it is a mess at IRS.

You can only do EZ for 2020 and file away electronically, if you want to continue filing.

To be clear, you can still mail the return.

From the instrux:

The 2020 Form 5500-EZ can also be electronically filed using the EFAST2 filing system or filed on paper with the IRS.