You can use certain private delivery services designated by the IRS to meet the “timely mailing as timely filing/paying” rule for tax returns and payments. The private delivery services include only the following:

The private delivery service can tell you how to get written proof of the mailing date. See Where To File for the street address when using a private delivery service.

A one-time extension of time to file Form 5500-EZ (up to 2½ months) may be obtained by filing Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, on or before the normal due date (not including any extensions) of the return. You must file Form 5558 with the IRS.

Approved copies of the Form 5558 will not be returned to the filer. However, a photocopy of the completed extension request that was filed must be attached to the Form 5500-EZ.

File Form 5558 with the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0027.

For a short plan year, file a return by the last day of the 7th month following the end of the short plan year. Modify the heading of the form to show the beginning and ending dates of your short plan year and check box A(4) for a short plan year. If this is also the first or final return, check the appropriate box (box A(1) or A(3)).

Pursuant to the Pension Protection Act of 2006 (PPA), separate actuarial schedules were developed for 2008 plan year filings for single employer plans and multiemployer plans. For the 2008 plan year, the Schedule B (Form 5500) is not a valid schedule. Rather, 2008 plan year Form 5500-EZ filers must complete and retain the new Schedule SB (Single-Employer Defined Benefit Plan Actuarial Information) or Schedule MB (Multiemployer Defined Benefit Plan and Certain Money Purchase Plan Actuarial Information). Filers who must use a Schedule MB or Schedule SB for 2008 have an automatic extension to file their complete Form 5500-EZ until 90 days after the 2008 forms are available to use for filing.

As described in more detail below, the 2008 forms are available in two computer scannable formats: machine print and hand print (the questions are the same).

Filers can choose a machine print format that is completed by using EFAST approved computer software that produces computer scannable 2-D bar codes on the bottom of each page. Machine print forms can be filed on paper, magnetic tape, floppy diskette, or CD-ROM by mail (including certain private delivery services) or filed electronically by approved EFAST transmitters (authorized transmitters of forms by modem or file transfer protocol). Filers can also choose a hand print format that can be completed in one of two ways. You may complete the IRS printed paper forms by hand or typewriter. You may also choose to complete the hand print form by using computer software from EFAST approved vendors.

Computer-generated forms CANNOT be printed out blank, or with limited information, and then completed by pen or typewriter. These forms must be completed entering the data by computer.

The hand print format uses special printing standards that enables EFAST to scan the hand, typewritten, and computer entries and must be filed by mail (including certain private delivery services). Hand print forms are available from the IRS as discussed in How To Get Forms and Publications on page 2. See www.efast.dol.gov for a list of approved software vendors.

Use only the official hand print form. Enter only a single letter or number within each box using blue or black ink. Abbreviate if necessary. Where numbers are required, do not enter dollar signs, commas, or decimal points. To indicate a negative number, enter a minus sign “–” in the box to the left of the number. See example below.

Please click here for the text description of the image.

filled-in examples

Use only the official hand print form. Type within the row of boxes and ignore the vertical lines between the boxes. The number of entries should not exceed the number of boxes (for example, if there are 13 boxes, the numbers or letters entered should not exceed 13). Abbreviate if necessary. Where numbers are required, do not enter dollar signs, commas, or decimal points. See the example of a typewritten positive number below. To indicate a negative number, enter a minus sign “–” in the box to the left of the number.

Please click here for the text description of the image.

filled-in examples

Use only software from an approved software vendor, which may produce either a machine print or hand print form.

All forms completed using computer software must be submitted on paper (except for machine print forms submitted electronically, as described below). Paper filings must be printed on only one side of standard 8½ by 11 inch paper and mailed to the address listed under Where To File on page 3.

To submit a machine print Form 5500-EZ electronically, use only software from an approved software vendor. An electronic signature and an encryption key must be obtained by filing the Application for EFAST Electronic Signature and Codes for EFAST Transmitters and Software Developers Form EFAST-1. You may, following the software's instructions, either (1) save the completed machine print Form 5500-EZ to a 3.5 inch floppy disc, CD-ROM, 4mm or 8mm DAT, 3480 or 3490 cartridge, or 9-track tape and submit the Form 5500-EZ by mail or private delivery service or (2) submit by modem or FTP.

See www.efast.dol.gov for a list of approved software vendors, the Form EFAST-1 and additional information.

Submit a completed, signed, and dated Form 5500-EZ (be certain to check box A(2)).

Submit a completed and dated Form 5500-EZ with electronic signature (be certain to check box A(2)). See the DOL website at www.efast.dol.gov for information on electronic filing of amended returns.

In general, two or more businesses may be an affiliated service group if: (a) one or more of the businesses (or the shareholders, officers, or highly compensated employees of one or more of the businesses) has an ownership interest in any of the other businesses, and (b) any of the businesses provide services to any of the other businesses (or the businesses are associated to provide services to third parties). If this applies to your business, read the rest of this definition for more details.

Section 414(m)(2) defines an affiliated service group as a group consisting of a service organization (referred to below as the “first service organization” (FSO)) and:

An affiliated service group also includes a group consisting of: (a) an organization whose principal business is performing management functions on a regular and continuous basis for another organization (or one organization and other related organizations), and (b) the organization (and related organizations) for which such functions are performed. See section 414(m)(5).

These are corporations or unincorporated businesses in which there is common ownership or control by one or more individuals or persons. See sections 414(b) and 414(c).

Under section 414(n), a leased employee provides employee services for you that are performed under your primary direction and control, the individual provides services on a substantially full-time basis for at least a year, and the services are provided pursuant to an agreement between you and a leasing organization.

Generally, a disqualified person in the case of a sole proprietorship or partnership includes you, your partners, your relatives and your partner's relatives, and other businesses in which you, your partners, or the partnership have an interest. In the case of a corporation, another corporation in which your corporation has an interest may be a disqualified person.

Specifically, the term “disqualified person” means: