Table of Contents

• Instructions forForm 5500-EZ - Introductory Material
  • Changes To Note
  • EFAST Filing System
  • EFAST Filing Tips
  • Telephone Assistance
  • How To Get Forms and Publications
• General Instructions
  • Purpose of Form
  • Who May File Form 5500-EZ
  • Who May Not Have To File
  • What To File
  • When To File
    • Private Delivery Service
    • Extension of Time To File
    • Short Plan Year
  • Where To File
    • By mail:
    • By private delivery service:
  • How To File
    • Paper and Electronic Filing
    • Form 5500-EZ Completed by Pen
    • Form 5500-EZ Completed by Typewriter
    • Form 5500-EZ Completed by Using Computer Software
  • Amended Return
    • Paper Forms
    • Electronic Forms
  • Signature and Date
  • Penalties
  • Schedules
  • Definitions
    • Affiliated Service Group
    • Controlled Group of Corporations and a Group of Trades or Businesses under Common Control
    • Leased Employee
    • Disqualified Person
• Specific Instructions
  • Information at the Top of the Form
• Instructions forForm 5500-EZ - Additional Material
  • Forms 5500 and 5500-EZ Codes for Principal Business Activity
    • Agriculture, Forestry, Fishing and Hunting
    • Mining
    • Utilities
    • Construction
    • Manufacturing
    • Wholesale Trade
    • Retail Trade
    • Transportation and Warehousing
    • Information
    • Finance and Insurance
    • Real Estate and Rental and Leasing
    • Professional, Scientific, and Technical Services
    • Management of Companies (Holding Companies)
    • Administrative and Support and Waste Management and Remediation Services
    • Educational Services
    • Health Care and Social Assistance
    • Arts, Entertainment, and Recreation
    • Accommodation and Food Services
    • Other Services