Form 5500-EZ if EE's not eligible?

I'm sorry, I'm horrible at searching for the answer.  

If a small business (husband and wife) in Alaska bring in employees to help during the summer and those employees are leave never satisfying the eligibility requirements (1 year, 1,000 hours, last day) , can this plan still be considered owner only and file a form 5500-EZ?  

I don't believe the "last day" part affects eligibility so much as allocating contributions, but if they never even became plan participants, then you're okay. 

(As opposed to, they did become eligible but didn't get a contribution because of that last day rule in the plan.)

Yes  you are right... last day doesn't matter here. 

And Damn, I asked this question before.  

EZ Eligible

Thanks Bri for responding

My other thought on this is that under the new Long-Term Part-Time rule in the SECURE Act, if any of the summer folks have worked 3 consecutive years with at least 500 hours starting with 2021 and are age 21, then on 1/1/24 they will be eligible to participate in the plan.  So I think that starting in 2024 you will not be able to file an EZ, if you have anyone who meets that criteria.    

Yup... thanks AnnCK!!