EBSA, IRS and DOL have released informational copies of the 2025 Form 5500, Form 5500-SF, IRS Form 5500-EZ, IRS Form 5558 and related instructions online. The IRS will release paper copies of Form 5500-EZ and instructions for 2025 separately on its website after Jan. 1, 2026.

• Form 5500 Annual Return/Report of Employee Benefit Plan | Instructions
• Form 5500-SF Annual Return/Report of Small Employee Benefit Plan | Instructions
• Form 5500-EZ Annual Return of a One-Participant Retirement Plan or a Foreign Plan | Instructions
• Schedule A - Insurance Information
• Schedule C - Service Provider Information
• Schedule D - DFE/Participating Plan Information
• Schedule DCG - Individual Plan Information
• Schedule G - Financial Transaction Schedules
• Schedule H - Financial Information
• Schedule I - Financial Information - Small Plan
• Schedule MB - Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information
• Schedule MEP - Multiple-Employer Retirement Plan Information
• Schedule R - Retirement Plan Information
• Schedule SB - Single-Employer Defined Benefit Plan Actuarial Information
• Form 5558 - Application for Extension of Time To File Certain Employee Plan Returns

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"Each form's instructions include a Changes to Note section highlighting important updates to the forms, and schedules and instructions for 2025 including the following changes in Form 5500 and Form 5500-SF:

• New plan characteristic codes, 1J, 1K, and 1L added to Form 5500 for use in identifying multiemployer defined benefit plans terminated as a result of mass withdrawal, plan amendment or insolvency.
• New plan characteristic code, 1G, added for use on both forms to identify defined benefit plans that use a variable annuity benefit formula.
• Existing plan characteristic code 1H modified on Form 5500 to clarify that it applies only to terminated single-employer PBGC-covered plans.

Plan administrators should not use informational copies to file a 2025 Form 5500 Series Annual Return/Report."  MORE >>