Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan

Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan, is now available for 2010. Form 5500-EZ is the paper-only IRS form for use by certain one-participant plans to report required retirement plan information to the IRS

Copies of the related schedules and instructions are available on the EP Forms & Publications page. of IRS website:http://www.irs.gov/retirement/article/0,,id=96763,00.html

A one-participant plan (Solo 401k), for purposes of the Form 5500-EZ, means a retirement plan not subject to the annual ERISA Title I reporting requirements that only covers the owner, or the owner of a wholly-owned trade or business (whether or not incorporated) and his or her spouse, or partners, or partners and their spouses, of a business partnership.

A plan is not a one-participant plan if the plan benefits anyone besides the owner (or owner and spouse) or partners (or partners and their spouses).

Certain retirement plans maintained outside the U.S. primarily for the benefit of nonresident aliens must file Form 5500-EZ rather than Form 5500.


Filing Tip - Use Correct Mailing Address for Form 5500-EZ
Form 5500-EZ must be mailed to the IRS Offices in Ogden, UT to be processed. Mail to

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0020

• How to Request Copies of Filed Forms 5500-EZ
  Requests for copies of filed Forms 5500-EZ are handled by the IRS and must be in writing. You can request copies of filed Forms 5500-EZ on Form 4506. Indicate the plan number on line 7 of Form 4506 along with the tax period/plan year. Alternatively, submit a written request that includes the plan number and plan year. There is a charge for each tax period/plan year requested (the fee is indicated on Form 4506). Your request should be sent to:

Internal Revenue Service
1973 North Rulon White Blvd
Attn: EP Accounts M/S 6552
Ogden, UT 84404