5500

Annual Return/Report of Employee Benefit Plan

Directory entry. Title and current location confirmed on irs.gov on 21 August 2026. There is no “About Form 5500” page — the form is a joint IRS, Department of Labor and Pension Benefit Guaranty Corporation filing made through EFAST2, and the linked Form 5500 corner is the authoritative IRS page for it. The obligation is IRC § 6058(a) and the penalty for a late or incomplete filing is at IRC § 6652(e).