Windows software for law offices from ERICH Incorporated

ERISA annual return instructions

Form 5500 Instructions Guide

Use this practical overview to organize the filing before you work through the current Department of Labor instructions.

Updated September 22, 2026 • Use the current filing-year instructions.

What the Form 5500 instructions cover

The Form 5500 instructions explain who must file, when the annual return/report is due, which schedules and attachments are required, how filer type and plan size affect reporting, and how the filing is submitted electronically through EFAST2.

Before preparing the return

  • Confirm the correct filing form: Form 5500, Form 5500-SF or Form 5500-EZ.
  • Determine plan size and filer type under the current instructions.
  • Identify required schedules and attachments.
  • Gather sponsor, administrator, participant and financial information.
  • Review EFAST2 validation, signature and submission requirements.
Reference-only page: LawFirmSoftware.com is not currently offering Form 5500 software for sale. This free page remains available as a filing reference. Browse Form 5500 resources.

Official DOL source

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