5500-EZ

Annual Return of A One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan

Directory entry. Title and current location confirmed on irs.gov on 21 August 2026; the linked page is authoritative for the current revision and instructions. A plan benefiting anyone outside the owner-and-spouse or partners-and-spouses group is not a one-participant plan. Electronic filing is mandatory where Treas. Reg. § 301.6058-2 applies — at least ten returns of any type across the controlled group. The Department of Labor’s delinquent filer programme is not available for this return.