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IRS Releases 2021 Form 5500-EZ

Government Affairs

The IRS on Oct. 13 released the Form 5500-EZ to be used in reporting concerning the 2021 plan year. 

Part 1 of the Form 5500-EZ has been changed for 2021 reporting. 

  • Boxes have been added in Part 1 B in which a filer can indicate whether one is filing under Form 5558, automatic extension or special extension. Previously Part 1 B had only had one box, by which a filer could indicate if the filing is being done under an extension.
  • A new 1 E section and box has been added to indicate whether the plan is a retroactively adopted plan permitted  by Section 201 of the Setting Every Community Up for Retirement Enhancement (SECURE) Act

The Form 5500-EZ now must be used for filings by a one-participant plan or foreign plan. Those plans had been filing a Form 5500-SF, but beginning Jan. 1, 2021 are required to use the Form 5500-EZ.

All comments
Andrew Weiner
2 years 4 months ago
I could not find the 2021 Form 5500-EZ on the IRS website. Can anyone post a link to the form?
David Schultz
2 years 2 months ago
https://www.dol.gov/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/form-5500/2021-form-5500-ez.pdf
2 years 4 months ago
The IRS appears to have made the 2021 Form 5500-EZ unavailable. We will follow the matter and report on further developments.