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Form 5500 Requirement Screener

Screen the likely annual return lane before talking with a plan administrator: Form 5500, Form 5500-SF, Form 5500-EZ, likely no annual return, or confirmation needed. The tool does not file anything or decide your obligation conclusively.

Screen the likely filing lane

Use plan-level facts only. Do not enter names, EINs, emails, account numbers, or participant records.

Current instructions vary by plan year. This screener is bounded to current and recent official instructions.

Small-plan status generally starts with the beginning-of-year participant count.

Select not sure when the record is incomplete.

Use total end-of-year plan assets. Round to whole dollars.

For the $250,000 Form 5500-EZ exception, count all one-participant plans maintained by the employer together.

Select not sure when the record is incomplete.

Select not sure when the record is incomplete.

Select not sure when the record is incomplete.

Output matches the current inputs.

Bounded result

Needs professional confirmation: IRS ROBS guidance warns against relying on the owner-only exemption for this ROBS arrangement.

Status: needs-confirmation. This result is deterministic and uses rule IDs, not scoring.

Reason IDs

2

Unresolved facts

0

Reasoning trace

  • one-participant-definition: The selected coverage fits the Form 5500-EZ one-participant definition only if no one besides the owner/owner spouse or partners/partner spouses benefits under the plan. Source
  • robs-owner-only-exemption-trap: IRS ROBS guidance warns that the $250,000 one-participant filing exception does not apply to a ROBS arrangement when the plan, through company stock, rather than the individual, owns the trade or business. Source

Facts used

  • Filing year selected: 2025.
  • Coverage selected: Owner only.
  • Beginning participants entered: 1.
  • Eligible employee participants beyond owner/owner spouse/partners entered: 0.
  • Plan-year-end assets entered: $250,000.
  • Combined one-participant-plan assets entered: $250,000.
  • Final plan year: no.
  • ROBS status: yes.
  • Employer securities: yes.

Unresolved facts

  • No unresolved facts were flagged by the selected inputs. Professional confirmation is still needed before filing.

Next steps

  • Confirm the plan document, participant counts, asset values, final-return status, and current-year instructions with the plan administrator or qualified professional before filing or deciding not to file.
  • Use EFAST2 for Form 5500 and Form 5500-SF. Form 5500-EZ may be filed through EFAST2 or on paper only when paper filing is permitted under current IRS electronic-filing rules.

Applicable alternatives

  • A non-ROBS owner-only plan may screen differently under the $250,000 combined-asset rule.
  • A ROBS plan may require an annual Form 5500-series return even when it appears owner-only.

Primary IRS, DOL, and official form-instruction sources checked Aug. 13, 2026. This is a bounded screener, not a filing determination.

Direct answer

Most ERISA-covered pension plans file a Form 5500-series return each year unless a specific exemption applies. A small ERISA plan may use Form 5500-SF only when every short-form condition is met, including no employer securities. A true non-ROBS one-participant plan generally uses Form 5500-EZ when it must file, and may have no annual return when combined one-participant-plan assets are $250,000 or less and the year is not final. [1] [2] [3]

The ROBS caveat is material: IRS ROBS guidance says the under-$250,000 one-participant exception does not apply to a ROBS plan where the plan owns the trade or business through company stock. [6]

Definitions the screener uses

  • One-participant plan: a plan covering only the owner and spouse who wholly own the business, or partners and their spouses, with no other benefiting participants. [2]
  • Combined assets: for the $250,000 Form 5500-EZ exception, count all one-participant plans maintained by the employer together. [2]
  • Small plan: generally fewer than 100 beginning participants, with a transition rule for plans previously filing as small plans; SF eligibility still requires more than participant count. [3]
  • Employer securities: stock or other employer securities held by the plan. Form 5500-SF eligibility requires no employer securities, which matters for many ROBS plans. [3]

Common screening scenarios

Owner-only non-ROBS, $250,000 or less, not final

Likely no Form 5500-EZ annual return, assuming the plan is truly one-participant and combined assets do not exceed the threshold.

Owner-only non-ROBS, over $250,000

Likely Form 5500-EZ for each one-participant plan maintained by the employer.

Final one-participant year

Likely final Form 5500-EZ after all assets have been distributed, even below the usual asset threshold.

Employees covered

Likely Form 5500, or Form 5500-SF only if every small-plan condition is confirmed.

ROBS owner-only plan

Needs professional confirmation because IRS warns against relying on the one-participant under-$250,000 exception for ROBS employer-stock arrangements.

Limitations and privacy

This is not legal, tax, fiduciary, valuation, investment, or filing advice. It does not evaluate every Form 5500 schedule, PBGC obligation, foreign-plan rule, welfare-plan exemption, defined benefit actuarial filing, delinquent return, amended return, late-filer relief program, or plan-document issue.

The screener runs locally in the browser. It does not store data, set cookies, read URL query values, submit a network request, or collect contact information.

Sources and verification

  1. IRS Form 5500 Corner

    IRS explains the Form 5500-series purpose, general seventh-month due date, electronic filing, Form 5500-SF, Form 5500-EZ, and one-participant definition. Checked Aug. 13, 2026.

  2. 2025 Instructions for Form 5500-EZ

    IRS instructions define one-participant plans, the $250,000 combined one-participant-plan asset exception, final return rule, and electronic or paper Form 5500-EZ filing mechanics. Checked Aug. 13, 2026.

  3. 2025 Instructions for Form 5500-SF

    DOL/IRS instructions list Form 5500-SF eligibility: generally fewer than 100 participants, audit-waiver eligibility, no employer securities, eligible assets, and other exclusions. Checked Aug. 13, 2026.

  4. 2025 Instructions for Form 5500

    Official instructions state ERISA-covered pension benefit plans file annual reports unless exempt, and that small plans may use Form 5500-SF only if eligible. Checked Aug. 13, 2026.

  5. DOL Form 5500 Series

    DOL explains the Form 5500 Series disclosure purpose and electronic filing requirement for Form 5500 and Form 5500-SF; it also states one-participant plans or foreign plans must use Form 5500-EZ. Checked Aug. 13, 2026.

  6. IRS ROBS Compliance Project

    IRS warns that promoters incorrectly advised some ROBS sponsors that the one-participant under-$250,000 exception applied; IRS says the exception does not apply to a ROBS plan where the plan owns the trade or business through company stock. Checked Aug. 13, 2026.

Authored by Dennis Shirshikov. Published 2026-08-13. Last reviewed 2026-08-13. 401kROBS may have commercial relationships elsewhere on the site, but this screener does not rank providers or collect leads.