ERISA Filing Requirements

Who Must File Form 5500?

Form 5500 filing obligations depend on the type of employee benefit plan, the number of participants, funding and other facts. Some plans file Form 5500, some qualify for Form 5500-SF, and some arrangements are exempt.

Updated September 6, 2026 • Verify current agency instructions before filing.

Form 5500 filing obligations depend on the type of employee benefit plan, the number of participants, funding and other facts. Some plans file Form 5500, some qualify for Form 5500-SF, and some arrangements are exempt.

Questions to answer first

  • Is the arrangement an ERISA pension or welfare benefit plan?
  • Does an exemption from annual reporting apply?
  • Does the plan qualify for Form 5500-SF instead of the full Form 5500?
  • Is the filing a normal, final, short-year, amended or delinquent return/report?
  • Which schedules and attachments are required?
Important: One-participant and foreign plans may have different filing rules, including Form 5500-EZ in appropriate cases. Use the current instructions to determine the correct form.

Related ERISA tools

Form 5500 Due Date CalculatorCalculate the normal deadline.Form 5558 CalculatorCalculate a potential extension date.ERISA Form 5500 SoftwareWindows desktop preparation software — $399.

Frequently Asked Questions

Is Form 5500 filed with the IRS on paper?

Form 5500 and Form 5500-SF are generally filed electronically through the Department of Labor EFAST2 system.

Does a Form 5558 extension extend every deadline?

No. Form 5558 provides an extension for specified returns when properly filed; it does not change every related compliance or payment deadline.

Where should I verify the current filing rules?

Use the current DOL Form 5500 Series page, EFAST2 resources, and the IRS Form 5500 Corner.