Instructions for Form 5500-EZ
2025 Inst 5500-EZ (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Annual Return of a One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan
Section references are to the Internal Revenue Code unless otherwise noted.
Future developments. For the latest information about developments related to Form 5500-EZ and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form5500EZ .
General Instructions¶
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