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The Department of
Labor, Internal Revenue Service, and the Pension Benefit Guaranty
Corporation jointly developed the Form 5500 Series so employee
benefit plans could utilize the Form 5500 Series forms to satisfy
annual reporting requirements under Title I and Title IV of ERISA
and under the Internal Revenue Code.
The Form 5500 Series is an important compliance,
research, and disclosure tool for the Department of Labor, a
disclosure document for plan participants and beneficiaries, and a
source of information and data for use by other Federal agencies,
Congress, and the private sector in assessing employee benefit,
tax, and economic trends and policies. The Form 5500 Series is part
of ERISA's overall reporting and disclosure framework, which is
intended to assure that employee benefit plans are operated and
managed in accordance with certain prescribed standards and that
participants and beneficiaries, as well as regulators, are provided
or have access to sufficient information to protect the rights and
benefits of participants and beneficiaries under employee benefit
plans. |
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Effective January 1, 2010, all Form 5500 Annual
Returns/Reports of Employee Benefit Plan and all Form 5500-SF Short
Form Annual Returns/Reports of Small Employee Benefit Plan for 2009
and 2010 plan years, and any required schedules and attachments,
must be completed and filed electronically using EFAST2-approved third-party software or using iFile. For more information on
completing and filing forms electronically through EFAST2, see the
EFAST2 FAQ and publications.
Beginning January 1, 2010, delinquent and amended filings of Title I plans must be submitted electronically through EFAST2 and cannot be submitted on paper through the current EFAST system. A limited exception is available, however, for delinquent and amended 2008 plan year filings. For more
information on filing delinquent and amended prior year filings,
including how to use the 2007 and prior year forms and schedules
linked below, see the EFAST2 FAQ or call the EFAST2 Contact Center
at 1.866.GO.EFAST (1.866.463.3278).
The 2008 Form 5500 annual returns/reports
(including delinquent or amended 2008 returns/reports) can still be
filed using the original EFAST system on paper through October 15,
2010, or electronically through June 30, 2010. The 2008 Form 5500
forms can be completed using EFAST-approved 2008 software or using
the official government-produced 2008 forms. The official
government-produced forms can be ordered online at the IRS Web site
or by calling 1.800.TAX.FORM (1.800.829.3676) between 7:00am and
10:00pm Monday through Friday.
You cannot submit a Schedule SSA
(Annual Registration Statement for Deferred Vested Participants) to
EFAST2, even for delinquent or amended filings for plan years prior
to 2009. Annual Registration Statements for Deferred Vested
Participants must instead be filed directly with the Internal
Revenue Service. For information on how to submit an annual
registration statement for deferred vested participants, please go
to www.irs.gov.
Certain Form 5500-EZ filers may file the Form
5500-SF electronically with EFAST2 rather than filing a paper copy
of the Form 5500-EZ with the IRS. For more information, see the
EFAST2 FAQ or call the EFAST2 Contact Center at 1.866.GO.EFAST
(1.866.463.3278). For information on how to submit an annual
registration statement for deferred vested participants, please go
to www.irs.gov. |
2010 Form 5500 and Form 5500-SF
For Information Purposes Only, Not to be Used for
Filing |
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Form 5500 Annual Return/Report of
Employee Benefit Plan • Instructions |
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Form 5500-SF Annual Return/Report of Small Employee
Benefit Plan • Instructions |
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Schedule A - Insurance Information
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Schedule C - Service Provider
Information |
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Schedule D - DFE/Participating Plan
Information |
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Schedule G - Financial Transaction Schedules
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Schedule H - Financial Information
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Schedule I - Financial Information - Small
Plan |
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Schedule MB - Multiemployer Defined
Benefit Plan and Certain Money Purchase Plan Actuarial Information
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Schedule R - Retirement Plan
Information
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Schedule SB - Single-Employer Defined
Benefit Plan Actuarial Information
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2009 Form 5500 and Form 5500-SF
For Information Purposes Only, Not to be Used for
Filing |
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Form 5500 Annual Return/Report of
Employee Benefit Plan • Instructions |
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Form 5500-SF Annual Return/Report of Small Employee
Benefit Plan • Instructions |
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Schedule A - Insurance Information
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Schedule C - Service Provider
Information |
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Schedule D - DFE/Participating Plan
Information |
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Schedule G - Financial Transaction Schedules
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Schedule H - Financial Information
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Schedule I - Financial Information - Small
Plan |
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Schedule MB - Multiemployer Defined
Benefit Plan and Certain Money Purchase Plan Actuarial Information
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Schedule R - Retirement Plan
Information
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Schedule SB - Single-Employer Defined
Benefit Plan Actuarial Information
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2007 Form 5500
See EFAST2 FAQ 4 for requirements for electronic filing of delinquent and amended filings with EFAST2. |
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Form 5500 Annual Return/Report of
Employee Benefit Plan • Instructions |
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Schedule A - Insurance Information |
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Schedule B - Actuarial Information |
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Schedule C - Service Provider Information
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Schedule D - DFE/Participating Plan
Information |
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Schedule E - ESOP Annual Information
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Schedule G - Financial Transaction
Schedules |
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Schedule H - Financial Information |
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Schedule I - Financial Information - Small
Plan |
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Schedule R - Retirement Plan Information
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2006 Form 5500
See EFAST2 FAQ 4 for requirements for electronic filing of delinquent and amended filings with EFAST2. |
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Form 5500 Annual Return/Report of
Employee Benefit Plan • Instructions |
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View |
Schedule A - Insurance Information |
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View |
Schedule B - Actuarial Information |
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View |
Schedule C - Service Provider Information
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View |
Schedule D - DFE/Participating Plan
Information |
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View |
Schedule E - ESOP Annual Information
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Schedule G - Financial Transaction
Schedules |
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Schedule H - Financial Information |
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Schedule I - Financial Information - Small
Plan |
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Schedule R - Retirement Plan Information
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2005 Form 5500
See EFAST2 FAQ 4 for requirements for electronic filing of delinquent and amended filings with EFAST2. |
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Form 5500 Annual Return/Report of
Employee Benefit Plan • Instructions |
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Schedule A - Insurance Information |
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View |
Schedule B - Actuarial Information |
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View |
Schedule C - Service Provider Information
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View |
Schedule D - DFE/Participating Plan
Information |
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View |
Schedule E - ESOP Annual Information
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Schedule G - Financial Transaction
Schedules |
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Schedule H - Financial Information |
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Schedule I - Financial Information - Small
Plan |
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Schedule P - Annual Return of Fiduciary of
Employee Benefit Trust |
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Schedule R - Retirement Plan Information
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2004 Form 5500
See EFAST2 FAQ 4 for requirements for electronic filing of delinquent and amended filings with EFAST2. |
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Form 5500 Annual Return/Report of
Employee Benefit Plan • Instructions |
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View |
Schedule A - Insurance Information |
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View |
Schedule B - Actuarial Information |
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View |
Schedule C - Service Provider Information
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View |
Schedule D - DFE/Participating Plan
Information |
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View |
Schedule E - ESOP Annual Information
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View |
Schedule G - Financial Transaction
Schedules |
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View |
Schedule H - Financial Information |
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View |
Schedule I - Financial Information - Small
Plan |
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Schedule P - Annual Return of Fiduciary of
Employee Benefit Trust |
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Schedule R - Retirement Plan Information
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Schedule T - Qualified Pension Plan Coverage
Information |
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2003 Form 5500
See EFAST2 FAQ 4 for requirements for electronic filing of delinquent and amended filings with EFAST2. |
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Form 5500 Annual Return/Report of
Employee Benefit Plan • Instructions |
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View |
Schedule A - Insurance Information |
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View |
Schedule B - Actuarial Information |
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View |
Schedule C - Service Provider Information
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View |
Schedule D - DFE/Participating Plan
Information |
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View |
Schedule E - ESOP Annual Information
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View |
Schedule G - Financial Transaction
Schedules |
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View |
Schedule H - Financial Information |
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View |
Schedule I - Financial Information - Small
Plan |
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View |
Schedule P - Annual Return of Fiduciary of
Employee Benefit Trust |
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View |
Schedule R - Retirement Plan Information
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View |
Schedule T - Qualified Pension Plan Coverage
Information |
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2002 Form 5500
See EFAST2 FAQ 4 for requirements for electronic filing of delinquent and amended filings with EFAST2. |
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View |
Form 5500 Annual Return/Report of
Employee Benefit Plan • Instructions |
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View |
Schedule A - Insurance Information |
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View |
Schedule B - Actuarial Information |
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View |
Schedule C - Service Provider Information
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View |
Schedule D - DFE/Participating Plan
Information |
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View |
Schedule E - ESOP Annual Information
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View |
Schedule G - Financial Transaction
Schedules |
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View |
Schedule H - Financial Information |
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View |
Schedule I - Financial Information - Small
Plan |
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View |
Schedule P - Annual Return of Fiduciary of
Employee Benefit Trust |
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View |
Schedule R - Retirement Plan Information
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View |
Schedule T - Qualified Pension Plan Coverage
Information |
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2001 Form 5500
See EFAST2 FAQ 4 for requirements for electronic filing of delinquent and amended filings with EFAST2. |
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View |
Form 5500 Annual Return/Report of
Employee Benefit Plan • Instructions |
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View |
Schedule A - Insurance Information |
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View |
Schedule B - Actuarial Information |
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View |
Schedule C - Service Provider Information
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View |
Schedule D - DFE/Participating Plan
Information |
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View |
Schedule E - ESOP Annual Information
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View |
Schedule F - Fringe Benefit Plan Annual
Information Return |
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Schedule G - Financial Transaction
Schedules |
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Schedule H - Financial Information |
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View |
Schedule I - Financial Information - Small
Plan |
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View |
Schedule P - Annual Return of Fiduciary of
Employee Benefit Trust |
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View |
Schedule R - Retirement Plan Information
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View |
Schedule T - Qualified Pension Plan Coverage
Information |
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2000 Form 5500
See EFAST2 FAQ 4 for requirements for electronic filing of delinquent and amended filings with EFAST2. |
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View |
Form 5500 Annual Return/Report of
Employee Benefit Plan • Instructions |
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View |
Schedule A - Insurance Information |
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View |
Schedule B - Actuarial Information |
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View |
Schedule C - Service Provider Information
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View |
Schedule D - DFE/Participating Plan
Information |
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View |
Schedule E - ESOP Annual Information
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View |
Schedule F - Fringe Benefit Plan Annual
Information Return |
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View |
Schedule G - Financial Transaction
Schedules |
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View |
Schedule H - Financial Information |
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View |
Schedule I - Financial Information - Small
Plan |
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View |
Schedule P - Annual Return of Fiduciary of
Employee Benefit Trust |
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View |
Schedule R - Retirement Plan Information
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View |
Schedule T - Qualified Pension Plan Coverage
Information |
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1999 Form 5500
See EFAST2 FAQ 4 for requirements for electronic filing of delinquent and amended filings with EFAST2. |
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View |
Form 5500 Annual Return/Report of
Employee Benefit Plan • Instructions |
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View |
Schedule A - Insurance Information |
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View |
Schedule B - Actuarial Information |
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View |
Schedule C - Service Provider Information
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View |
Schedule D - DFE/Participating Plan
Information |
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View |
Schedule E - ESOP Annual Information
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View |
Schedule F - Fringe Benefit Plan Annual
Information Return |
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View |
Schedule G - Financial Transaction
Schedules |
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View |
Schedule H - Financial Information |
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View |
Schedule I - Financial Information - Small
Plan |
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View |
Schedule P - Annual Return of Fiduciary of
Employee Benefit Trust |
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View |
Schedule R - Retirement Plan Information
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View |
Schedule T - Qualified Pension Plan Coverage
Information |
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1998 Form 5500
See EFAST2 FAQ 4 for requirements for electronic filing of delinquent and amended filings with EFAST2. |
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Form 5500 Annual Return/Report of
Employee Benefit Plan • Instructions |
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5500-C/R - Return/Report of Employee Benefit Plan • Instructions |
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Schedule A - Insurance Information |
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Schedule B - Actuarial Information • Instructions |
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Schedule C - Service Provider and Trustee Information
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Schedule E - ESOP Annual Information |
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Schedule F - Fringe Benefit Plan Annual Information
Return |
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Schedule G - Financial Schedules |
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Schedule P - Annual Return of Fiduciary of Employee
Benefit Trust |
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1997 Form 5500
See EFAST2 FAQ 4 for requirements for electronic filing of delinquent and amended filings with EFAST2. |
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View |
Form 5500 Annual Return/Report of
Employee Benefit Plan • Instructions |
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View |
5500-C/R - Return/Report of Employee Benefit Plan • Instructions |
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View |
Schedule A - Insurance Information |
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View |
Schedule B - Actuarial Information • Instructions |
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View |
Schedule C - Service Provider and Trustee Information
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View |
Schedule E - ESOP Annual Information |
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Schedule F - Fringe Benefit Plan Annual Information
Return |
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Schedule G - Financial Schedules |
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Schedule P - Annual Return of Fiduciary of Employee
Benefit Trust |
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1996 Form 5500
See EFAST2 FAQ 4 for requirements for electronic filing of delinquent and amended filings with EFAST2. |
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View |
Form 5500 Annual Return/Report of
Employee Benefit Plan • Instructions |
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View |
5500-C/R - Return/Report of Employee Benefit Plan • Instructions |
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View |
Schedule A - Insurance Information |
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View |
Schedule B - Actuarial Information • Instructions |
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View |
Schedule C - Service Provider and Trustee Information
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View |
Schedule E - ESOP Annual Information |
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View |
Schedule F - Fringe Benefit Plan Annual Information
Return |
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Schedule G - Financial Schedules |
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Schedule P - Annual Return of Fiduciary of Employee
Benefit Trust |
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1995 Form 5500
See EFAST2 FAQ 4 for requirements for electronic filing of delinquent and amended filings with EFAST2. |
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View |
Form 5500 Annual Return/Report of
Employee Benefit Plan • Instructions |
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View |
5500-C/R - Return/Report of Employee Benefit Plan • Instructions |
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View |
Schedule A - Insurance Information |
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View |
Schedule B - Actuarial Information • Instructions |
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View |
Schedule C - Service Provider and Trustee Information
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View |
Schedule E - ESOP Annual Information |
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View |
Schedule F - Fringe Benefit Plan Annual Information
Return |
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Schedule G - Financial Schedules |
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Schedule P - Annual Return of Fiduciary of Employee
Benefit Trust |
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