2018 Instructions for Form 5500-EZ Retirement Plans
This document provides detailed instructions for filing Form 5500-EZ for one-participant retirement plans and foreign plans. It outlines the filing obligations and necessary information required to complete the form accurately. Users can benefit from understanding the guidelines, filing tips, and requirements provided within this document.
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How do I fill this out?
Filling out Form 5500-EZ is essential for compliance with IRS requirements. Start by gathering necessary information related to the retirement plan and its assets. Fill the form accurately using either the online fillable version or the official printed form from the IRS.

How to fill out the 2018 Instructions for Form 5500-EZ Retirement Plans?
1
Gather all necessary information related to the retirement plan.
2
Choose between using the online fillable form or the printed version.
3
Complete the form ensuring all line fields are filled correctly.
4
Sign and date the form.
5
Mail the completed form to the IRS office in Ogden, Utah.
Who needs the 2018 Instructions for Form 5500-EZ Retirement Plans?
1
Business owners with a single-participant retirement plan.
2
Partners in a partnership requiring annual reporting for retirement plans.
3
Individuals managing foreign pension plans for non-resident aliens.
4
Self-employed individuals maintaining a solo retirement plan.
5
Employers with defined benefit or defined contribution plans needing compliance.
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What are the instructions for submitting this form?
To submit Form 5500-EZ, mail completed paper forms to: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0020. If you are using a private delivery service, use: Internal Revenue Submission Processing Center, 1973 Rulon White Blvd., Ogden, UT 84201. Ensure all filing instructions are followed and deadlines are met to avoid penalties.
What are the important dates for this form in 2024 and 2025?
For the 2018 tax year, the Form 5500-EZ must be filed by the last day of the 7th month following the end of your plan year. Important upcoming deadlines for 2024 and 2025 must also be monitored, make note of potential preliminary due dates. Ensure timely submissions to avoid penalties.

What is the purpose of this form?
The primary purpose of Form 5500-EZ is to report information about retirement plans specifically designed for one-participant or foreign plans. This form serves as a tool for compliance with IRS requirements, ensuring that all pertinent data regarding the retirement savings plan is disclosed. Understanding the obligations presented by Form 5500-EZ is crucial for business owners and individuals managing retirement plans.

Tell me about this form and its components and fields line-by-line.

- 1. Plan Characteristics: Initial information about the type of retirement plan and its characteristics.
- 2. Investment Information: Details regarding the assets held within the retirement plan.
- 3. Plan Administrator Signatures: Required signatures from relevant parties verifying the form's accuracy.
- 4. Filing Year: The year for which the plan is being reported.
- 5. Employer Information: Personal and business details of the employer maintaining the retirement plan.
What happens if I fail to submit this form?
Failure to submit Form 5500-EZ can lead to serious repercussions, including fines and potential audits by the IRS. Late submissions or failures may raise compliance flags, affecting the plan's standing.
- IRS Penalties: A penalty of $25 per day up to $15,000 for failing to file timely.
- Compliance Issues: Non-compliance with federal regulations could result in audits and increased scrutiny.
- Plan Disqualification: Not filing may lead to the disqualification of the retirement plan, nullifying tax benefits.
How do I know when to use this form?

- 1. One-Participant Plans: For businesses with only one owner or a sole proprietor plan.
- 2. Foreign Plans: When maintaining a pension plan primarily for non-resident aliens.
- 3. Retirement Plan Compliance: To report retirement plan information and assets to the IRS.
Frequently Asked Questions
What is Form 5500-EZ?
Form 5500-EZ is used to report information about one-participant retirement plans and foreign plans.
Who is required to file this form?
Any business owner with a one-participant plan or a foreign plan that meets specific criteria must file this form.
How do I edit my Form 5500-EZ?
You can edit your Form 5500-EZ by uploading it to the PrintFriendly editor and making necessary changes directly.
Can I sign my PDF on PrintFriendly?
Yes, you can sign your PDF electronically on PrintFriendly after editing.
Where do I submit Form 5500-EZ?
Submit your completed Form 5500-EZ to the IRS office at Ogden, UT.
What are the penalties for not filing?
Failure to file can result in penalties of up to $15,000.
What information do I need to complete this form?
You need details regarding your retirement plan, such as assets and characteristics.
Is there a deadline for submitting this form?
Yes, the form must be filed by the last day of the 7th month after the plan year ends.
Can I submit this form electronically?
Form 5500-EZ must be submitted on paper unless you file Form 5500-SF electronically.
How do I access the IRS to find more Forms?
You can visit IRS.gov/FormsPubs to find and download the forms and related publications.
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