5500 e-filing mandate

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Question

Is there a mandate for electronically filing benefit plan returns?

Answer

The Department of Labor (DOL) mandates that any Form 5500 or 5500-SF return filed for tax years beginning 01/01/09 or later must be filed electronically. Per the DOL, any Form 5500 or 5500-SF submitted in paper format will not be accepted and will be returned to the sender.

Form 5500-EZ can be electronically filed beginning tax year 2020, unless it's for a foreign plan or under the IRS Late File Penalty Relief Program.

Related topic: 5500-US ELF: Electronic filing FAQs

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