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Form 5500-EZ — Annual Return of A One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f5500ez.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Form 5500-EZ

Annual Return of A One-Participant (Owners/Partners and

OMB No. 1545-1610

Exceptions & meaning →

2025

Department of the Treasury Complete all entries in accordance with the instructions to the Form 5500-EZ. This Form is Open Internal Revenue Service Go to www.irs.gov/Form5500EZ for instructions and the latest information. to Public Inspection.

Part I Annual Return Identification Information For the calendar plan year 2025 or fiscal plan year beginning (MM/DD/YYYY) and ending A This return is: (1) the first return filed for the plan (3) the final return filed for the plan (2) an amended return (4) a short plan year return (less than 12 months)

Department of the Treasury Internal Revenue Service

Their Spouses) Retirement Plan or A Foreign Plan This form is required to be filed under section 6058(a) of the Internal Revenue Code.

Certain foreign retirement plans are also required to file this form (see instructions). Complete all entries in accordance with the instructions to the Form 5500-EZ.

Go to www.irs.gov/Form5500EZ for instructions and the latest information.

A This return is: (1) the first return filed for the plan (3) the final return filed for the plan (2) an amended return (4) a short plan year return (less than 12 months)

B Check box if filing under Form 5558 automatic extension special extension (enter description) C If this return is for a foreign plan, check this box (see instructions) . . . . . . . . . . . . . . . . . . . D If this return is for the IRS Late Filer Penalty Relief Program, check this box (Must be filed on a paper Form with the IRS. See instructions). . . . . . . . . . . . . . . . . . . . .

E If this is a retroactively adopted plan permitted by SECURE Act section 201, check here . . . . . . . . . . . . Part II Basic Plan Information — enter all requested information.

1a Name of plan 1b Three-digit
plan number (PN)
1a
Name of plan		 1cDate plan first became effective
(MM/DD/YYYY)		 1cDate plan first became effective
(MM/DD/YYYY)		 1cDate plan first became effective
(MM/DD/YYYY)		 1cDate plan first became effective
(MM/DD/YYYY)
2a
Employer’s name
Trade name of business (if different from name of employer)
In care of name
Mailing address (room, apt., suite no. and street, or P.O. box)
City or town, state or province, country, and ZIP or foreign postal code (if foreign, see instructions)		 2bEmployer Identification Number (EIN)
(Do not enter your Social Security Number)		 2bEmployer Identification Number (EIN)
(Do not enter your Social Security Number)		 2bEmployer Identification Number (EIN)
(Do not enter your Social Security Number)		 2bEmployer Identification Number (EIN)
(Do not enter your Social Security Number)
2a
Employer’s name
Trade name of business (if different from name of employer)
In care of name
Mailing address (room, apt., suite no. and street, or P.O. box)
City or town, state or province, country, and ZIP or foreign postal code (if foreign, see instructions)		 2cEmployer’s telephone number
 2cEmployer’s telephone number
 2cEmployer’s telephone number
 2cEmployer’s telephone number
2a
Employer’s name
Trade name of business (if different from name of employer)
In care of name
Mailing address (room, apt., suite no. and street, or P.O. box)
City or town, state or province, country, and ZIP or foreign postal code (if foreign, see instructions)		 2dBusiness code (see instructions) 2dBusiness code (see instructions) 2dBusiness code (see instructions) 2dBusiness code (see instructions)
2a
Employer’s name
Trade name of business (if different from name of employer)
In care of name
Mailing address (room, apt., suite no. and street, or P.O. box)
City or town, state or province, country, and ZIP or foreign postal code (if foreign, see instructions)
3a
Plan administrator’s name (if same as employer, enter “Same”)
In care of name
Mailing address (room, apt., suite no. and street, or P.O. box)
City or town, state or province, country, and ZIP or foreign postal code (if foreign, see instructions)		 3bAdministrator’s EIN 3bAdministrator’s EIN 3bAdministrator’s EIN 3bAdministrator’s EIN
3a
Plan administrator’s name (if same as employer, enter “Same”)
In care of name
Mailing address (room, apt., suite no. and street, or P.O. box)
City or town, state or province, country, and ZIP or foreign postal code (if foreign, see instructions)		 3cAdministrator’s telephone number 3cAdministrator’s telephone number 3cAdministrator’s telephone number 3cAdministrator’s telephone number
3a
Plan administrator’s name (if same as employer, enter “Same”)
In care of name
Mailing address (room, apt., suite no. and street, or P.O. box)
City or town, state or province, country, and ZIP or foreign postal code (if foreign, see instructions)
**4 **
If the employer’s name, the employer’s EIN, and/or the plan name has changed since the
last return filed for this plan, enter the employer’s name and EIN, the plan name, and the
plan number for the last return in the appropriate space provided
a
Employer’s name
**4 **
If the employer’s name, the employer’s EIN, and/or the plan name has changed since the
last return filed for this plan, enter the employer’s name and EIN, the plan name, and the
plan number for the last return in the appropriate space provided
a
Employer’s name		 **4 **
If the employer’s name, the employer’s EIN, and/or the plan name has changed since the
last return filed for this plan, enter the employer’s name and EIN, the plan name, and the
plan number for the last return in the appropriate space provided
a
Employer’s name		 4bEIN 4bEIN 4bEIN
4c
Plan name		 4c
Plan name		 4d PN 4d PN 4d PN
**5a(1)**Total number of participants at the beginning of the plan year
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**a(2)**Total number of active participants at the beginning of the plan year
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**b(1)**Total number of participants at the end of the plan year
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**b(2)**Total number of active participants at the end of the plan year
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c
Number of participants who terminated employment during the plan year with accrued
benefits that were less than 100% vested
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 **5a(1)**Total number of participants at the beginning of the plan year
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**a(2)**Total number of active participants at the beginning of the plan year
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**b(1)**Total number of participants at the end of the plan year
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**b(2)**Total number of active participants at the end of the plan year
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c
Number of participants who terminated employment during the plan year with accrued
benefits that were less than 100% vested
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 5a(1)
**5a(1)**Total number of participants at the beginning of the plan year
.
.
.
.
.
.
.
.
.
**a(2)**Total number of active participants at the beginning of the plan year
.
.
.
.
.
.
.
**b(1)**Total number of participants at the end of the plan year
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.
**b(2)**Total number of active participants at the end of the plan year
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.
.
.
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.
.
.
c
Number of participants who terminated employment during the plan year with accrued
benefits that were less than 100% vested
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

 **5a(1)**Total number of participants at the beginning of the plan year
.
.
.
.
.
.
.
.
.
**a(2)**Total number of active participants at the beginning of the plan year
.
.
.
.
.
.
.
**b(1)**Total number of participants at the end of the plan year
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.
**b(2)**Total number of active participants at the end of the plan year
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.
.
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.
.
.
.
c
Number of participants who terminated employment during the plan year with accrued
benefits that were less than 100% vested
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

 5a(2)
**5a(1)**Total number of participants at the beginning of the plan year
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.
.
.
**a(2)**Total number of active participants at the beginning of the plan year
.
.
.
.
.
.
.
**b(1)**Total number of participants at the end of the plan year
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.
**b(2)**Total number of active participants at the end of the plan year
.
.
.
.
.
.
.
.
.
c
Number of participants who terminated employment during the plan year with accrued
benefits that were less than 100% vested
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

 **5a(1)**Total number of participants at the beginning of the plan year
.
.
.
.
.
.
.
.
.
**a(2)**Total number of active participants at the beginning of the plan year
.
.
.
.
.
.
.
**b(1)**Total number of participants at the end of the plan year
.
.
.
.
.
.
.
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.
.
.
**b(2)**Total number of active participants at the end of the plan year
.
.
.
.
.
.
.
.
.
c
Number of participants who terminated employment during the plan year with accrued
benefits that were less than 100% vested
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

 5b(1)
**5a(1)**Total number of participants at the beginning of the plan year
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.
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.
.
.
**a(2)**Total number of active participants at the beginning of the plan year
.
.
.
.
.
.
.
**b(1)**Total number of participants at the end of the plan year
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.
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.
.
**b(2)**Total number of active participants at the end of the plan year
.
.
.
.
.
.
.
.
.
c
Number of participants who terminated employment during the plan year with accrued
benefits that were less than 100% vested
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

 **5a(1)**Total number of participants at the beginning of the plan year
.
.
.
.
.
.
.
.
.
**a(2)**Total number of active participants at the beginning of the plan year
.
.
.
.
.
.
.
**b(1)**Total number of participants at the end of the plan year
.
.
.
.
.
.
.
.
.
.
.
**b(2)**Total number of active participants at the end of the plan year
.
.
.
.
.
.
.
.
.
c
Number of participants who terminated employment during the plan year with accrued
benefits that were less than 100% vested
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

 5b(2)
**5a(1)**Total number of participants at the beginning of the plan year
.
.
.
.
.
.
.
.
.
**a(2)**Total number of active participants at the beginning of the plan year
.
.
.
.
.
.
.
**b(1)**Total number of participants at the end of the plan year
.
.
.
.
.
.
.
.
.
.
.
**b(2)**Total number of active participants at the end of the plan year
.
.
.
.
.
.
.
.
.
c
Number of participants who terminated employment during the plan year with accrued
benefits that were less than 100% vested
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

 **5a(1)**Total number of participants at the beginning of the plan year
.
.
.
.
.
.
.
.
.
**a(2)**Total number of active participants at the beginning of the plan year
.
.
.
.
.
.
.
**b(1)**Total number of participants at the end of the plan year
.
.
.
.
.
.
.
.
.
.
.
**b(2)**Total number of active participants at the end of the plan year
.
.
.
.
.
.
.
.
.
c
Number of participants who terminated employment during the plan year with accrued
benefits that were less than 100% vested
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

 5c

(1) Beginning of year (2) End of year 6a Total plan assets . . . . . . . . . . . . . . . . . . . 6a b Total plan liabilities . . . . . . . . . . . . . . . . . . . 6b c Net plan assets (subtract line 6b from 6a ) . . . . . . . . . . . 6c

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 5500-EZ. Catalog Number 63263R Form 5500-EZ (2025)

Form 5500-EZ (2025) Page 2

8 Enter the applicable two-character feature codes from the List of Plan Characteristics Codes in the instructions.

Opinion Letter, enter the date of the Opinion Letter / / (MM/DD/YYYY) and the Opinion Letter serial number Caution: A penalty for the late or incomplete filing of this return will be assessed unless reasonable cause is established.

Under penalties of perjury, I declare that I have examined this return including, if applicable, any related Schedule MB (Form 5500) or Schedule SB (Form 5500) signed by an enrolled actuary, and, to the best of my knowledge and belief, it is true, correct, and complete.

Sign Here

Signature of employer or plan administrator Date Type or print name of individual signing as employer or plan administrator

Form 5500-EZ (2025)

Exceptions & meaning →

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