5500 filing for 2 shareholders of S-Corp

Hi

S-corp has 50/50 2 shareholders - unrelated to each other and no other employees

From 2024 EZ instructions

Covers only one or more partners (or partners and their spouses) in a business partnership (treating 2% shareholder of an S corporation, as defined in IRC §1372(b), as a partner)

Looks like 5500-EZ can be filed, correct?

Correct. 

Hi Bill

Thank you.

All the best