IRS Form 5500-EZ

With the recent pilot program for relief on penalties for late filings of the 5500-EZ (expired June 2, 2015), and with the formal adoption of an on-going program effective after the conclusion of the pilot program, we might as well stay on topic with another 5500-EZ consideration.  And, that is when must the Form 5500-EZ be submitted.

What Does the IRS Say?

In the 2014 Instructions for Form 5500-EZ (Annual Return of One Participant (Owners and Their Spouses) Retirement plan publication, the IRS states:

“File the 2014 return for plan years that started in 2014.  Form 5500-EZ must be filed by the last day of the 7th calendar month after the end of the plan year that began in 2014 (not to exceed 12 months).”

So, keep in mind as most plan years have a plan year of January 1 to December 31 (e.g., 2014), the 5500-EZ would need to be submitted no later than July 31, 2015.

You can deliver your 5500-EZ to:

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0020
Finally, in addition to the IRS publication, you can read more about 5500-EZs by going directly to the source.
As always, the information provided is intended to be educational in nature.  It is not intended, nor should it be interpreted as, any form of tax, legal, financial or investment advice.  Please always consult with your respective professional before taking any action.