SF or EZ

2020 filed Form 5500-SF with Schedule SB as the owner had an employee; employee terminated in 2021, not vested.

Participant count at 12/31/2021 therefore is 1, the owner.

Do we file 5500-SF or 5500-EZ as a 1 participant plan??

If the employee was a participant on 1/1/21, then SF

This is a defined benefit plan effective 1/1/20.  For 2020 filed SF with Schedule SB because this was not a one participant plan. The participant terminated 3rd week in January, 2021, not vested. Plan had less than $250K at the beginning of 2021 and ended 2021 with greater than 2021 I assume that 2021 can not be filed as a one participant plan and must also include an SB since the plan is a defined benefit?

One day late, client not returned signed 5500.  Have sponsors started receiving IRS invoices for $250 per day?

Clearly for 2022, this is a one participant plan and must use EZ, which we know is not filed with Schedule SB.  Won't IRS question if we submit with no SB?