Instructions for Form 5500-EZ

2025

Instructions for Form 5500-EZ

Annual Return of a One-Participant

(Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan

Section references are to the Internal Revenue Code unless

otherwise noted.

Future developments. For the latest information about

developments related to Form 5500-EZ and its instructions, such

as legislation enacted after they were published, go to

IRS.gov/Form5500EZ.

Filing Tips

To reduce the possibility of correspondence and penalties, we

remind filers of the following.

Filing Form 5500-EZ on paper with the IRS:

• Use the online, fillable 2025 Form 5500-EZ on the IRS website.

Complete and download the form to your computer to print and

sign before mailing.

• Or, use the official printed paper Form 5500-EZ obtained from

the IRS. Complete the form by hand using only black or blue

ink. Be sure to enter your information in the specific line fields

provided; sign and date the form before mailing.

• Or, use approved software, if available.

• Do not use felt tip pens or other writing instruments that can

cause signatures or data to bleed through to the other side of the

paper. One-sided documents should have no markings on the

blank side.

• Do not use glue or other sticky substances on the paper. Paper

should be clean.

• Do not submit extraneous information such as arrows or notes

on the form.

• Mail Form 5500-EZ for plan year 2025 to the IRS office in

Ogden, Utah, to be processed. See Where To File in these

instructions.

Filing Form 5500-EZ electronically using the EFAST2 filing

system:

• File online using EFAST2’s web-based filing system or

• File through an EFAST2-approved vendor.

Detailed information on electronic filing is available on the

EFAST2 website at www.efast.dol.gov.

Phone Help

If you have questions and need help in completing this form,

please call the IRS Help Desk at 877-829-5500. If you have

questions concerning electronic filing under the EFAST2 filing

system, call the EFAST2 Help Desk at 1-866-GO-EFAST (1866-463-3278). These toll-free telephone services are available

Monday through Friday.

How To Get Forms and Publications

You can find Form 5500-EZ and its instructions by visiting the IRS

Internet website at IRS.gov/FormsPubs. You can also find and

order other IRS forms and publications at IRS.gov/OrderForms.

July 7, 2025

Personal computer. You can access the IRS website 24 hours a

day, 7 days a week at IRS.gov to:

• View forms, instructions, and publications.

• See answers to frequently asked tax questions.

• Search publications online by topic or keyword.

• Send comments or request help by email.

• Sign up to receive local and national tax news by email.

Photographs of Missing Children

The Internal Revenue Service is a proud partner with the National

Center for Missing & Exploited Children® (NCMEC). Photographs

of missing children selected by the Center may appear in

instructions on pages that would otherwise be blank. You can

help bring these children home by looking at the photographs

and calling 1-800-THE-LOST (1-800-843-5678) if you recognize

a child.

General Instructions

Purpose of Form

Form 5500-EZ is used by one-participant plans and foreign plans

that are not subject to the requirements of section 104(a) of the

Employee Retirement Income Security Act of 1974 (ERISA).

Note. A one-participant plan or a foreign plan (as defined under

Who Must File Form 5500-EZ) cannot file an annual return on

Form 5500, Annual Return/Report of Employee Benefit Plan,

or Form 5500-SF, Short Form Annual Return/Report of Small

Employee Benefit Plan, regardless of whether the plan previously

filed an annual return on Form 5500 or Form 5500-SF. Therefore,

every one-participant plan or a foreign plan required to file an

annual return must either file paper Form 5500-EZ with the IRS

or electronically file Form 5500-EZ using the EFAST2 Filing

System.

Who Must File Form 5500-EZ

You must file Form 5500-EZ for a retirement plan if the plan is

a one-participant plan or a foreign plan that is required to file an

annual return under section 6058(a).

A one-participant plan means a retirement plan (that is, a defined

benefit pension plan or a defined contribution profit-sharing or

money purchase pension plan), other than an Employee Stock

Ownership Plan (ESOP), which:

1. Covers only you (or you and your spouse) and you (or

you and your spouse) own the entire business (which may be

incorporated or unincorporated); or

2. Covers only one or more partners (or partners and their

spouses) in a business partnership (treating 2% shareholder of

an S corporation, as defined in IRC §1372(b), as a partner); and

3. Does not provide benefits for anyone except you (or you

and your spouse) or one or more partners (or partners and their

spouses).

Catalog Number 63264C

Mandatory electronic filing. A filer must file the Form 5500EZ electronically using the EFAST2 Filing System for plan year

beginning on or after January 1, 2025 if the filer is required to file

at least 10 returns of any type with the IRS, including information

returns (for example, Forms W-2 and Forms 1099), income tax

returns, employment tax returns, and excise tax returns, during

the calendar year that includes the first day of the applicable plan

year. If a filer is required to file a Form 5500-EZ electronically

but does not, the filer is considered to have not filed the form

even if a paper Form 5500-EZ is submitted. See Treasury

Regulations section 301.6058-2 (T.D. 9972) for more information

on mandatory electronic filing of employee retirement benefit plan

returns.

A one-participant plan must file an annual return unless the

plan meets the conditions for not filing under Who Does Not Have

To File Form 5500-EZ below.

A foreign plan means a pension plan that is maintained outside

the United States primarily for nonresident aliens.

A foreign plan is required to file an annual return if the

employer who maintains the plan is:

• A domestic employer, or

• A foreign employer with income derived from sources within

the United States (including foreign subsidiaries of domestic

employers) if contributions to the plan are deducted on its U.S.

income tax return.

Do not file an annual return for a plan that is a qualified foreign

On a year-by-year basis, the IRS may waive the requirements

to file Form 5500-EZ electronically in cases of undue economic

hardship. In general, the filer should maintain documentation

supporting the undue hardship or other applicable reason for not

filing electronically.

within the meaning of section 404A(e) that does not

▲

! plan

qualify for the treatment provided in section 402(d).

CAUTION

Note. If you are not eligible to file the Form 5500-EZ for a plan

that is subject to the reporting requirements in section 104 of

ERISA, you must electronically file Form 5500 or, if eligible, Form

5500-SF.

EFAST2 Filing System

A one-participant plan and a foreign plan can satisfy their filing

obligation under the Code by filing Form 5500-EZ electronically

under the EFAST2 filing system in place of filing Form 5500-EZ

on paper with the IRS.

Who Does Not Have To File

Form 5500-EZ

You do not have to file Form 5500-EZ for the 2025 plan year for a

one-participant plan if the total of the plan’s assets and the assets

of all other one-participant plans maintained by the employer at

the end of the 2025 plan year does not exceed $250,000, unless

2025 is the final plan year of the plan. For more information on

final plan years, see Final Return, later.

Under EFAST2, you must electronically file the 2025 Forms

5500 and 5500-SF using EFAST2’s web-based filing system or

you may file through an EFAST2-approved vendor. The 2025

Form 5500-EZ can also be electronically filed using the EFAST2

filing system or filed on paper with the IRS. For more information

about electronic filing, see the EFAST2 website at www.efast.

dol.gov. For telephone assistance, call the EFAST2 Help Desk at

1-866-GO-EFAST (1-866-463-3278). The EFAST2 Help Desk is

available Monday through Friday.

Example. If a plan meets all the requirements for filing Form

5500-EZ and its total assets (either alone or in combination with

one or more one-participant plans maintained by the employer)

exceed $250,000 at the end of the 2025 plan year, Form 5500EZ must be filed for each of the employer’s one-participant plans

including those with less than $250,000 in assets for the 2025

plan year.

Note (1). A filer must file Form 5500-EZ electronically with

EFAST2 instead of filing paper Form 5500-EZ with the IRS if the

filer is required to file at least 10 returns of any type with the IRS

during the calendar year. See How To File for more information.

Note. You should use the total plan assets as listed as of the end

of the plan year on line 6a(2) of this form to determine whether

the plan(s) assets exceed $250,000. If an employer maintains

one or more one-participant plans, the total assets of all oneparticipant plans combined must be counted towards the amount

of $250,000.

Note (2). If a filer is not subject to the IRS mandatory electronic

filing requirement under Treasury Regulations section

301.6058-2, a filer may elect to file Form 5500-EZ electronically

using the EFAST2 filing system. Information filed on Form

5500-EZ is required to be made available to the public. However,

the information for a one-participant plan or a foreign plan,

whether filed electronically with EFAST2 or filed on paper, will not

be published on the internet.

How To File

Paper forms for filing. The 2025 Form 5500-EZ may be filed

on paper. File the official IRS printed Form 5500-EZ or the

downloadable form found on the IRS website; or use approved

software, if available.

What To File

Plans required to file an annual return for one-participant (owners

and their spouses) retirement plans or foreign plans may file

Form 5500-EZ in accordance with its instructions. Filers of Form

5500-EZ are not required to file schedules or attachments related

to Form 5500 with the 2025 Form 5500-EZ. However, you must

collect and retain for your records completed Schedule MB

(Form 5500), Multiemployer Defined Benefit Plan and Certain

Money Purchase Plan Actuarial Information, if applicable,

and completed and signed Schedule SB (Form 5500), SingleEmployer Defined Benefit Plan Actuarial Information, if

applicable. Even though you do not have to file the Schedule

MB (Form 5500) or Schedule SB (Form 5500) with the 2025

Form 5500-EZ, you are still required to both perform an annual

valuation and maintain the funding records associated with plan

funding in the same manner as a plan for which the applicable

schedule must be filed.

You can complete the online, fillable 2025 Form 5500-EZ found

on the IRS website and download it to your computer to print and

sign before mailing to the address specified in these instructions.

See Where To File.

You can obtain the official IRS printed 2025 Form 5500-EZ

from the IRS to complete by hand with pen or typewriter using

blue or black ink. Entries should not exceed the lines provided

on the form. Abbreviate if necessary. Paper forms are available

from the IRS as discussed earlier in How To Get Forms and

Publications.

Electronic filing. Effective for plan years beginning after 2019, a

filer can file Form 5500-EZ electronically using the EFAST2 filing

system. See EFAST2 Filing System in these instructions.

-2-

Instructions for Form 5500-EZ (2025)

Eligible combined plans. The Pension Protection Act of

2006 established rules for a new type of pension plan, an

“eligible combined plan,” effective for plan years beginning after

December 31, 2009. An eligible combined plan consists of a

defined benefit plan and a defined contribution plan that includes

a qualified cash or deferred arrangement under section 401(k).

The assets of the two plans are held in a single trust, but clearly

identified and allocated between plans. The eligible combined

plan design is available only to employers that:

• Employed an average of at least 2, but no more than 500,

employees on business days during the calendar year prior to the

establishment of the eligible combined plan; and

• Employ at least 2 employees on the first day of the plan year

that the plan is established.

Specific Instructions

Part I – Annual Return Identification

Information

Enter the calendar or fiscal year beginning and ending dates of

the plan year (not to exceed 12 months in length) for which you

are reporting information. Express the date in numerical month,

day, and year in the following order “MM/DD/YYYY” (for example,

“01/01/2025”).

For a plan year of less than 12 months (short plan year), insert

the short plan year beginning and ending dates on the line

provided at the top of the form. For purposes of this form, the

short plan year ends on the date of the change in accounting

period or the complete distribution of the plan’s assets.

Because an eligible combined plan includes both a defined

benefit plan and a defined contribution plan, the Form 5500-EZ

filed for the plan must include all the information that would be

required for either a defined benefit plan or a defined contribution

plan.

First Return

Check box A(1) if this is the first filing for this plan. Do not

check this box if you have ever filed for this plan, even if it was a

different form (for example, Form 5500).

Note. The 2025 Schedule MB (Form 5500) and the 2025

Schedule SB (Form 5500) are available only electronically

from the Department of Labor website at www.efast.dol.gov.

You can complete the schedules online and print them out for

your records. If you are a Form 5500-EZ filer, do not attempt to

electronically file the Schedule MB or Schedule SB related to

your 2025 Form 5500-EZ filing.

Amended Return

Check box A(2) if you are filing an amended Form 5500-EZ

to correct errors and/or omissions in a previously filed annual

return for the 2025 plan year. The amended Form 5500-EZ must

conform to the requirements under the How To File section,

earlier.

When To File

If you are filing an amended return for a one-participant plan

or a foreign plan that previously filed electronically using Form

5500-SF or Form 5500-EZ, you must submit the amended return

electronically using the prior-year Form 5500-EZ for amending

returns originally filed for the prior years or use the current-year

Form 5500-EZ for amending returns filed for the current year or

returns originally filed older than 3-years. Do Not use Form 5500SF for an amended return of a one-participant plan or a foreign

plan, even if you previously filed using Form 5500-SF.

File the 2025 return for plan years that started in 2025. 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 2025 (not to exceed

12 months in length).

Note. If the filing due date falls on a Saturday, Sunday, or legal

holiday, the return may be filed on the next day that is not a

Saturday, Sunday, or legal holiday.

Where To File

If you are filing an amended return for a one-participant plan or

a foreign plan that was previously filed on a paper Form 5500EZ, you must submit the amended return using the paper Form

5500-EZ with the IRS.

File the paper Form 5500-EZ at the following address:

Department of the Treasury Internal Revenue Service Ogden, UT

84201-0020

Short Plan Year

Private delivery services (PDSs). You can use certain private

delivery services designated by the IRS to meet the “timely

mailing as timely filing/paying” rule for tax returns and payments.

Go to IRS.gov/PDS for the current list of designated services.

Check box A(4) if this form is filed for a period of less than 12

months. Show the dates at the top of the form.

For a short plan year, file a return by the last day of the 7th month

following the end of the short plan year. Modify the heading of the

form to show the beginning and ending dates of your short plan

year and check box A(4) for a short plan year. If this is also the

first or final return filed for the plan, check the appropriate box

(box A(1) or A(3)).

The PDS can tell you how to get written proof of the mailing

date.

Private delivery services use the following address:

Internal Revenue Submission Processing Center 1973

Rulon White Blvd.

Ogden, UT 84201

Final Return

All one-participant plans and all foreign plans should file a return

for their final plan year indicating that all assets have been

distributed.

Who Must Sign

The plan administrator or employer (owner) must sign and date

paper Form 5500-EZ for the 2025 filing.

Check box A(3) if all assets under the plan(s) (including

insurance/annuity contracts) have been distributed to the

participants and beneficiaries or distributed or transferred to

another plan. The final plan year is the year in which distribution

of all plan assets is completed.

Penalties

Code section 6652(e) imposes a penalty of $250 a day (up to a

maximum penalty of $150,000 per plan year) for not filing returns

in connection with pension, profit-sharing, etc., plans by the

required due date.

Instructions for Form 5500-EZ (2025)

Extension of Time To File

-3-

Using Form 5558

If filing under an extension of time based on the filing of a Form

5558, Application for Extension of Time To File Certain Employee

Plan Returns, do not attach Form 5558 to your Form 5500-EZ.

Check the “Form 5558” box in Part I, line B. A one-time extension

of time to file Form 5500-EZ (up to 2½ months) may be obtained

by filing Form 5558 on or before the normal due date (not

including any extensions) of the return. A copy of the completed

extension request must be retained with the plan’s records.

Please see Instructions for Form 5558 for more information on

how and where to file.

14704 attached to the front of the oldest delinquent return in the

submission. Form 14704 can be found at www.irs.gov/pub/irspdf/f14704.pdf. See Rev. Proc. 2015-32, 2015-24 1063, for more

information.

A retroactively adopted plan as permitted by

SECURE Act section 201

Check this box E if the plan sponsor adopted the plan during

the 2025 plan year (i.e., by the due date, including extension,

for filing the plan sponsor’s tax return for the 2024 taxable year)

and elected to treat the plan as having been adopted before the

2025 plan year began (i.e., at the close as of the last day of the

sponsor’s taxable year) as permitted by section 201 of the Setting

Every Community Up for Retirement Enhancement Act of 2019

(SECURE ACT). Plans in this situation are not required to file

a 2024 Form 5500-EZ. However, if the plan is a defined benefit

pension plan, the enrolled actuary must complete and sign the

2024 Schedule SB (Form 5500) in addition to the 2025 Schedule

SB (Form 5500) and the plan sponsor must retain both 2024 and

2025 Schedule SBs for its records. Please see Instructions for

Schedule SB for more information.

Note. Line A of the Form 5558 asks for “Name of filer, plan

administrator, or plan sponsor.” The name of the plan sponsor is

generally the same as the employer name for a one-participant

plan.

Using Extension of Time To File Federal Income

Tax Return

Filers are automatically granted an extension of time to file Form

5500-EZ until the extended due date of the federal income tax

return of the employer (and are not required to file Form 5558) if

all of the following conditions are met.

1. The plan year and the employer’s tax year are the same;

2. The employer has been granted an extension of time to file

its federal income tax return to a date later than the normal due

date for filing the Form 5500-EZ; and

3. A copy of the application for extension of time to file the

federal income tax return is retained with the plan’s records.

Part II – Basic Plan Information

Line 1a. Enter the formal name of the plan.

Line 1b. Enter the three-digit plan number (PN) that the employer

assigned to the plan. Plans should be numbered consecutively

starting with 001. Once a plan number is used for a plan, it must

be used as the plan number for all future filings of returns for the

plan, and this number may not be used for any other plan even

after the plan is terminated.

Be sure to check the “automatic extension” box in Part I, line

B. at the top of the form. An extension granted by using this

exception cannot be extended further by filing a Form 5558 after

the normal due date (without extension) of Form 5500-EZ.

Other Extensions of Time

The IRS may announce special extensions of time under certain

circumstances, such as extensions for Presidentially-declared

disasters or for service in, or in support of, the Armed Forces

of the United States in a combat zone. If you are relying on

one of these announced special extensions, check the “special

extension” box on the Form 5500-EZ, Part I, line B, and enter a

description of the announced authority for the extension.

Line 1c. Enter the date the plan first became effective.

Line 2a. Each row is designed to contain specific information

regarding the employer. Please limit your response to the

information required in each row as specified below.

1. Enter in the first row the name of the employer.

2. Enter in the second row the trade name if different from the

name entered in the first row.

3. Enter in the third row the in care of (“C/O”) name.

4. Enter in the fourth row the street address. A post office box

number may be entered if the Post Office does not deliver mail to

the employer’s street address.

5. Enter in the fifth row the name of the city, the two character

abbreviation of the U.S. state or possession and ZIP code.

Foreign Plan

Check box C if the return is filed by a foreign plan. See Who

Must File Form 5500-EZ, earlier.

Check box D only if you are filing a paper Form 5500-EZ with the

IRS for the late filer penalty relief program. The delinquent return

cannot be file electronically through the EFAST2 System.

Note. You can use Form 8822-B, Change of Address or

Responsible Party — Business, to notify the IRS if you changed

your business mailing address, your business location, or the

identity of your responsible party.

Late Filer Penalty Relief Program

The IRS Late Filer Penalty Relief Program for late annual

reporting for non-Title I retirement plans (one-participant plans

and certain foreign plans) provides administrative relief to plan

administrators and plan sponsors from the penalties otherwise

applicable under sections 6652(e) and 6692 for failing to timely

comply with the annual reporting requirements imposed under

sections 6047(e), 6058, and 6059. Rev. Proc. 2015-32 requires

that an applicant must submit a complete Form 5500-EZ for the

delinquent plan year on paper with the IRS. The IRS delinquent

return cannot be filed electronically through EFAST2 System.

An applicant under the program must print in red letters in

the top margin above the Form 5500-EZ’s title on the first page

of the return: “Delinquent Return Submitted under Rev. Proc.

2015-32, Eligible for Penalty Relief.” A filer who checks box D and

submits the delinquent 2025 Form 5500-EZ under the program

is not required to also mark the return as described in Rev. Proc.

2015-32. However, the return must still be marked as described

in Rev. Proc. 2015-32 for delinquent returns for years that have

no box D available. Please be aware that each submission

under the program must include a completed paper copy of Form

Foreign address. For foreign addresses, enter the information

in the order of the city or town, state or province, country, and ZIP

or foreign postal code. Follow the country’s practice in placing the

postal code in the address. Do not abbreviate the country name.

Line 2b. Enter the employer’s nine-digit employer identification

number (EIN). For example, 00-1234567. Do not enter a social

security number (SSN).

Employers without an EIN must apply for one as soon as

possible. EINs are issued by the IRS. You can apply for an EIN:

• Online — Go to the IRS website at IRS.gov/Businesses and

click on “Employer ID Numbers.” The EIN is issued immediately

once the application information is validated.

• By mailing or faxing Form SS-4, Application for Employer

Identification Number.

-4-

Instructions for Form 5500-EZ (2025)

a “cash-out” distribution or deemed distribution of their entire

nonforfeitable accrued benefit.

The online application process is not yet available for plans

addresses in foreign countries. Foreign plans may not

▲

! with

apply for an EIN online but must use one of the other methods

CAUTION

2. Retired or separated participants receiving benefits

(for example, individuals who are retired or separated from

employment covered by the plan and who are receiving benefits

under the plan). This category does not include any individual

to whom an insurance company has made an irrevocable

commitment to pay all the benefits to which the individual is

entitled under the plan.

3. Other retired or separated participants entitled to future

benefits (for example, any individuals who are retired or

separated from employment covered by the plan and who are

entitled to begin receiving benefits under the plan in the future).

This category does not include any individual to whom an

insurance company has made an irrevocable commitment to pay

all the benefits to which the individual is entitled under the plan.

4. Deceased individuals who had one or more beneficiaries

who are receiving or are entitled to receive benefits under the

plan. This category does not include any individual to whom an

insurance company has made an irrevocable commitment to pay

all the benefits to which the beneficiaries of that individual are

entitled under the plan.

to apply. However, foreign plans may call 267-941-1099 (not a

toll-free number) to apply for an EIN. For more information, see the

Instructions for Form SS-4.

Line 2c. Enter the employer’s telephone number including the

area code.

Line 2d. Enter the six-digit applicable code that best describes

the nature of the plan sponsor’s business from the list of principal

business activity codes later in these instructions.

Line 3a. Each row is designed to contain specific information

regarding the plan administrator. Please limit your response to

the information required in each row of boxes as specified below.

1. Enter in the first row the name of the plan administrator

unless the administrator is the employer identified in line 2a. If

this is the case, enter the word “Same” on line 3a and leave the

remainder of line 3a, and all of lines 3b and 3c, blank.

2. Enter in the second row any in care of (“C/O”) name.

3. Enter in the third row the street address. A post office box

number may be entered if the Post Office does not deliver mail to

the administrator’s street address.

4. Enter in the fourth row the name of the city, the twocharacter abbreviation of the U.S. state or possession and ZIP

code.

Line 5c. Include any individual who terminated employment

during this plan year, whether or not he or she (a) incurred a

break in service, (b) received an irrevocable commitment from

an insurance company to pay all the benefits to which he or she

is entitled under the plan, and/or (c) received a cash distribution

or deemed cash distribution of his or her nonforfeitable accrued

benefit.

Foreign address. For foreign addresses, enter the information

in the order of the city or town, state or province, country, and ZIP

or foreign postal code. Follow the country’s practice in placing the

postal code in the address. Do not abbreviate the country name.

Part III – Financial Information

Line 3b. Enter the plan administrator’s nine-digit EIN. A plan

administrator must have an EIN for Form 5500-EZ reporting

purposes. If the plan administrator does not have an EIN, apply

for one as explained in the instructions for line 2b.

Note. The cash, modified cash, or accrual basis accounting

methods may be used for recognition of transactions in Part III,

as long as you use one method consistently. Amounts reported

on lines 6a, 6b, and 6c for the beginning of the plan year must be

the same as reported for the end of the plan year on the return

for the preceding plan year. Use whole dollars only.

Line 3c. Enter the plan administrator’s telephone number

including the area code.

Lines 4a–4d. If the employer’s name, the employer’s EIN, and/or

the plan name has changed since the last return was filed for this

plan, enter the employer’s name and EIN, the plan name, and the

plan number as it appeared on the last return filed for this plan.

Line 6a. “Total plan assets” include rollovers and transfers

received from other plans, unrealized gains and losses such

as appreciation/depreciation in assets. It also includes specific

assets held by the plan at any time during the plan year (for

example, partnership/joint venture interests, employer real

property, real estate (other than employer real property),

employer securities, loans (participant and non-participant loans),

and tangible personal property).

Line 5a(1). Enter the total number of participants at the beginning

of the plan year.

Line 5a(2). Enter the total number of active participants at the

beginning of the plan year.

Line 5b(1). Enter the total number of participants at the end of

the plan year.

Enter the total amount of plan assets at the beginning of the

plan year in column (1). Do not include contributions designated

for the 2025 plan year in column (1). Enter the total amount of

plan assets at the end of the plan year in column (2).

Line 5b(2). Enter the total number of active participants at the

end of the plan year.

“Participant” for purpose of lines 5a(1)–5b(2) means any

individual who is included in one of the categories below.

1. Active participants (for example, any individuals who are

currently in employment covered by the plan and who are earning

or retaining credited service under the plan) including:

• Any individuals who are eligible to elect to have the employer

make payments under a section 401(k) qualified cash or deferred

arrangement, and

• Any nonvested individuals who are earning or retaining

credited service under the plan.

Line 6b. Liabilities include but are not limited to benefit claims

payable, operating payables, acquisition indebtedness, and other

liabilities. Do not include the value of future distributions that will

be made to participants.

This category does not include (a) nonvested former

employees who have incurred the break in service period

specified in the plan or (b) former employees who have received

Part IV – Plan Characteristics

Instructions for Form 5500-EZ (2025)

Lines 7a and 7b. Enter the total cash contributions received and/

or receivable by the plan from employers and participants during

the plan year.

Line 7c. Enter the amount of all other contributions including

transfers or rollovers received from other plans valued on the

date of contribution.

Line 8. Do not leave blank. Enter all applicable two-character

plan characteristic codes that applied during the reporting year

-5-

from the List of Plan Characteristic Codes shown later that

describe the characteristics of the plan being reported.

way that negates the Opinion Letter, then the plan sponsor is

no longer an Adopting Employer of a Pre-approved Plan, and

the plan is treated as an individually designed plan. An “Opinion

Letter” is a written statement issued by the IRS to a Provider or

Mass Submitter as an opinion on the qualification in form of a

plan under Code section 401(a), Code section 403(a), or both

Code sections 401 or 403(a) and 4975(e)(7). See Revenue

Procedure 2017-41 for more information. The opinion letter serial

number is a unique combination of a capital letter and a series of

six numbers assigned to each opinion letter.

Note. In the case of an eligible combined plan under section

414(x) and ERISA section 210(e), the codes entered in the boxes

on line 9 must include any codes applicable for either the defined

benefit pension features or the defined contribution pension

features of the plan.

Part V – Compliance and Funding

Questions

Line 9. You must check “Yes” if the plan had any participant

loans outstanding at any time during the plan year and enter the

amount outstanding as of the end of the plan year.

Privacy Act and Paperwork Reduction Act Notice. We ask

for the information on this form to carry out the Internal Revenue

laws of the United States. This form is required to be filed under

section 6058(a). Section 6109 requires you to provide your

identification number. If you fail to provide this information in a

timely manner or if you provide false or fraudulent information,

you may be subject to penalties. Section 6104(b) makes the

information contained in this form publicly available. Therefore,

the information will be given to anyone who asks for it and may

be given to the Pension Benefit Guaranty Corporation (PBGC) for

administration of ERISA, the Department of Justice for civil and

criminal litigation, and cities, states, the District of Columbia, and

U.S. commonwealths and possessions for use in administering

their tax laws. We may also disclose this information to other

countries under a treaty, to federal and state agencies to enforce

federal non-tax criminal laws, and to federal law enforcement and

intelligence agencies to combat terrorism.

Enter on this line all loans to participants, including residential

mortgage loans that are subject to section 72(p). Include the

sum of the value of the unpaid principal balances, plus accrued

but unpaid interest, if any, for participant loans made under an

individual account plan with investment experience segregated

for each account made in accordance with 29 CFR 2550.408b1 and which are secured solely by a portion of the participant’s

vested accrued benefit. When applicable, combine this amount

with the current value of any other participant loans. Do not

include a participant loan that has been deemed distributed.

Line 10. Check “Yes” if this plan is a defined benefit plan subject

to the minimum funding standard requirements of Code section

412.

Line 10a. Enter the unpaid minimum required contribution for all

years from line 40 of Schedule SB (Form 5500).

You are not required to provide the information requested on

a form that is subject to the Paperwork Reduction Act unless

the form displays a valid OMB control number. Books or records

relating to a form or its instructions must be retained as long as

their contents may become material in the administration of the

Internal Revenue Code. Generally, the Form 5500 series return/

reports and some of the related schedules are open to public

inspection.

If the plan is a defined benefit plan, the enrolled actuary

must complete and sign the 2025 Schedule SB (Form 5500)

and forward it no later than the filing due date to the person

responsible for filing Form 5500-EZ. The completed Schedule SB

is subject to the records retention provisions of the Code. See

the 2025 Instructions for Form 5500 for more information about

Schedule SB.

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated average

time is:

Line 11a. If a waiver of the minimum funding standard for a prior

year is being amortized in the current plan year, enter the month,

day, and year (MM/DD/YYYY) the letter ruling was granted.

Recordkeeping ..................................................... 19 hr., 07 min.

Learning about the law or the form ....................... 3 hr., 01min.

Preparing the form ................................................. 5 hr., 19 min.

Copying, assembling, and sending the form ................ 32 min.

If a money purchase defined contribution plan (including a

target benefit plan) has received a waiver of the minimum funding

standard, and the waiver is currently being amortized, complete

lines 3, 9, and 10 of Schedule MB (Form 5500). See the

Instructions for Schedule MB in the Instructions for Form 5500.

Do not attach Schedule MB to the Form 5500-EZ. Instead, keep

the completed Schedule MB in accordance with the applicable

records retention requirements.

If you have suggestions for making this form simpler, we would

be happy to hear from you. You can send us comments from IRS.

gov/FormComment. Or you can write to the Internal Revenue

Service, Tax Forms and Publications Division, 1111 Constitution

Ave. NW, IR-6526, Washington, DC 20234. Do not send this form

to this address. Instead, see Where To File, earlier.

Line 12. If a plan sponsor or an employer adopted a Preapproved Plan that had received a favorable Opinion Letter,

enter the date of the most recent favorable Opinion Letter issued

by the IRS and the Opinion Letter serial number listed on the

letter. A “Pre-approved Plan” is a plan approved by the IRS with

a favorable opinion letter that is made available by a Provider

for adoption by employers, including a standardized plan or a

nonstandardized plan. A Pre-approved Plan may utilize either of

two forms: a basic plan document with an adoption agreement or

a single plan document. The employer is permitted to make minor

modifications to the plan. An “Adopting Employer” is an employer

that adopts a Pre-approved Plan offered by a Provider, including

a plan that is word-for-word identical to, or a minor modification

of, a plan of a Mass Submitter. If a plan was modified in such a

-6-

Instructions for Form 5500-EZ (2025)

LIST OF PLAN CHARACTERISTIC

CODES FOR LINE 8

CODE

Defined Benefit Pension Features

1A

Benefits are primarily pay related.

1B

Benefits are primarily flat dollar (includes dollars per year of

service).

1C

Cash balance or similar plan – Plan has a “cash balance”

formula. For this purpose, a “cash balance” formula is a

benefit formula in a defined benefit plan by whatever name

(for example, personal account plan, pension equity plan,

life cycle plan, cash account plan, etc.) that rather than,

or in addition to, expressing the accrued benefit as a life

annuity commencing at normal retirement age, defines

benefits for each employee in terms more common to a

defined contribution plan such as a single sum distribution

amount (for example, 10% of final average pay times years

of service, or the amount of the employee’s hypothetical

account balance).

1D

Floor-offset plan – Plan benefits are subject to offset for

retirement benefits provided by an

employer-sponsored defined contribution plan.

1E

Section 401(h) arrangement – Plan contains separate

accounts under section 401(h) to provide employee health

benefits.

1F

Section 414(k) arrangement – Benefits are based partly on

the balance of the separate account of the participant (also

include appropriate defined contribution pension feature

codes).

1I

CODE

2A

CODE

Offset plan – Plan benefits are subject to offset for retirement

benefits provided in another plan or arrangement of the

employer.

2E

Profit-sharing plan.

2J

Section 401(k) feature – A cash or deferred arrangement

described in section 401(k) that is part of a qualified defined

contribution plan that provides for an election by employees

to defer part of their compensation or receive these amounts

in cash.

2K

Section 401(m) arrangement – Employee contributions are

allocated to separate accounts under the plan or employer

contributions are based, in whole or in part, on employee

deferrals or contributions to the plan. Not applicable if plan

is 401(k) plan with only QNECs and/or QMACs. Also not

applicable if plan is a section 403(b)(1), 403(b)(7), or 408

arrangement/accounts annuities.

2R

Participant-directed brokerage accounts provided as an

investment option under the plan.

2S

Plan provides for automatic enrollment in plan that has

elective contributions deducted from payroll.

2T

Total or partial participant-directed account plan – Plan uses

default investment account for participants who fail to direct

assets in their account.

CODE

Frozen plan – As of the last day of the plan year, the plan

provides that no participant will get any new benefit accrual

(whether because of service or compensation).

2B

Target benefit plan.

2C

Money purchase (other than target benefit) plan.

Instructions for Form 5500-EZ (2025)

-7-

Other Pension Benefit Features

3A

Non-U.S. plan – Pension plan maintained outside the United

States primarily for nonresident aliens.

3B

Plan covering self-employed individuals.

3C

Plan not intended to be qualified – A plan not intended to be

qualified under section 401, 403, or 408.

3D

Pre-approved pension plan – A pre-approved pension plan

under sections 401, 403(a), 403(b), and 4975(e)(7) of the

Code that is subject to a favorable opinion letter from the IRS.

3E

A one-participant plan that satisfies minimum coverage

requirements of section 410(b) only when combined with

another plan of the employer.

3F

Plan sponsor(s) received services of leased employees, as

defined in section 414(n), during the plan year.

3H

Plan sponsor(s) is (are) a member(s) of a controlled group, or

affiliated service group (section 414(b), (c), or (m)).

3J

U.S.-based plan that covers residents of Puerto Rico and

is qualified under both section 401 and section 1165 of the

Internal Revenue Code of Puerto Rico.

Defined Contribution Pension Features

Age/Service Weighted or New Comparability or Similar Plan

– Age/Service Weighted Plan: Allocations are based on age,

service, or age and service. New Comparability or Similar

Plan: Allocations are based on participant classifications and

a classification(s) consists entirely or predominantly of highly

compensated employees; or the plan provides an additional

allocation rate on compensation above a specified threshold,

and the threshold or additional rate exceeds the maximum

threshold or rate allowed under the permitted disparity rules

of section 401(l).

Defined Contribution Pension Features

2D

Forms 5500, 5500-SF, and

5500-EZ Codes for Principal

Business Activity

Code

Agriculture, Forestry,

Fishing and Hunting

This list of principal business activities and their associated

codes is designed to classify an enterprise by the type of

activity in which it is engaged.

111100

Oilseed & Grain Farming

111210

Vegetable & Melon Farming

(including potatoes & yams)

111300

Fruit & Tree Nut Farming

111400

Greenhouse, Nursery, &

Floriculture Production

111900

Other Crop Farming (including

tobacco, cotton, sugarcane, hay,

peanut, sugar beet, & all other

crop farming)

Animal Production

112111

Beef Cattle Ranching & Farming

112112

Cattle Feedlots

112120

Dairy Cattle & Milk Production

112210

Hog & Pig Farming

112300

Poultry & Egg Production

112400

Sheep & Goat Farming

112510

Aquaculture (including shellfish &

finfish farms & hatcheries)

112900

Other Animal Production

Specialty Trade Contractors

Code

238100

Foundation, Structure, & Building

Exterior Contractors (including

framing carpentry, masonry, glass,

roofing, & siding)

Chemical Manufacturing

325410

Pharmaceutical & Medicine Mfg

Building Finishing Contractors

(including drywall, insulation,

painting, wallcovering, flooring, tile,

& finish carpentry)

325500

Paint, Coating, & Adhesive Mfg

325600

Soap, Cleaning Compound, &

Toilet Preparation Mfg

Code

Manufacturing

Food Manufacturing

311110

Animal Food Mfg

311200

Grain & Oilseed Milling

311300

Sugar & Confectionary Product

Mfg

311610

113210

Forest Nurseries & Gathering of

Forest Products

Animal Slaughtering and

Processing

113310

Logging

115210

Support Activities for Crop

Production (including cotton

ginning, soil preparation, planting,

& cultivating)

Support Activities for Animal

Production

115310

Support Activities for Forestry

Code

Mining

211120

Crude Petroleum Extraction

211130

Natural Gas Extraction

212110

Coal Mining

212200

Metal Ore Mining

212310

Stone Mining & Quarrying

212320

Sand, Gravel, Clay, & Ceramic

& Refractory Minerals Mining, &

Quarrying

212390

Other Nonmetallic Mineral Mining

& Quarrying

213110

Support Activities for Mining

Code

Utilities

221100

Electric Power Generation,

Transmission & Distribution

221210

Natural Gas Distribution

221300

Other Electrical Equipment &

Component Mfg

238300

Dairy Product Mfg

115110

Electrical Equipment Mfg

335900

Other Building Equipment

Contractors

311500

Hunting & Trapping

Major Household Appliance Mfg

335310

238290

Timber Tract Operations

Support Activities for Agriculture

and Forestry

Electric Lighting Equipment Mfg

335200

Pesticide, Fertilizer, & Other

Agricultural Chemical Mfg

113110

114210

335100

325300

Forestry and Logging

Fishing

Resin, Synthetic Rubber, &

Artificial & Synthetic Fibers &

Filaments Mfg

Plumbing, Heating, & AirConditioning Contractors

Fruit & Vegetable Preserving &

Specialty Food Mfg

114110

Basic Chemical Mfg

238220

Other Specialty Trade Contractors

(including site preparation)

Manufacturing

Electrical Equipment, Appliance, and

Component Manufacturing

325200

Electrical Contractors

238900

Code

325100

238210

311400

Fishing, Hunting and Trapping

Manufacturing

Code

Crop Production

These principal activity codes are based on the North American

Industry Classification System.

Transportation Equipment Manufacturing

336100

Motor Vehicle Mfg

336210

Motor Vehicle Body & Trailer Mfg

336300

Motor Vehicle Parts Mfg

336410

Aerospace Product & Parts Mfg

Plastics and Rubber Products

Manufacturing

336510

Railroad Rolling Stock Mfg

336610

Ship & Boat Building

326100

Plastics Product Mfg

336990

326200

Rubber Product Mfg

Other Transportation Equipment

Mfg

325900

Other Chemical Product &

Preparation Mfg

Nonmetallic Mineral Product

Manufacturing

327100

Clay Product & Refractory Mfg

327210

Glass & Glass Product Mfg

327300

Cement & Concrete Product Mfg

327400

Lime & Gypsum Product Mfg

327900

Other Nonmetallic Mineral Product

Mfg

Furniture and Related Product

Manufacturing

337000

Furniture & Related Product

Manufacturing

Miscellaneous Manufacturing

339110

Medical Equipment & Supplies Mfg

339900

Other Miscellaneous Mfg

Code

Wholesale Trade

Merchant Wholesalers, Durable Goods

311710

Seafood Product Preparation &

Packaging

Primary Metal Manufacturing

331110

Iron & Steel Mills & Ferroalloy Mfg

423100

311800

Bakeries, Tortilla & Dry Pasta Mfg

331200

Motor Vehicle, & Motor Vehicle

Parts & Supplies

311900

Other Food Mfg (including coffee,

tea, flavorings & seasonings)

Steel Product Mfg from Purchased

Steel

423200

Furniture & Home Furnishings

331310

Alumina & Aluminum Production &

Processing

423300

Lumber & Other Construction

Materials

331400

Nonferrous Metal (except

Aluminum) Production &

Processing

423400

Professional & Commercial

Equipment & Supplies

423500

Metal & Mineral (except petroleum)

331500

Foundries

423600

Household Appliances and

Electrical & Electronic Goods

423700

Hardware, Plumbing, & Heating

Equipment & Supplies

423800

Machinery, Equipment, & Supplies

423910

Sporting & Recreational Goods &

Supplies

423920

Toy, & Hobby Goods, & Supplies

423930

Recyclable Materials

Beverage and Tobacco Product

Manufacturing

312110

Soft Drink & Ice Mfg

312120

Breweries

312130

Wineries

312140

Distilleries

312200

Tobacco Manufacturing

Textile Mills and Textile Product Mills

313000

Textile Mills

314000

Textile Product Mills

Apparel Manufacturing

Fabricated Metal Product Manufacturing

332110

Forging & Stamping

332210

Cutlery & Handtool Mfg

332300

Architectural & Structural Metals

Mfg

332400

Boiler, Tank, & Shipping Container

Mfg

332510

Hardware Mfg

332610

Spring & Wire Product Mfg

423940

332700

Machine Shops; Turned Product; &

Screw, Nut, & Bolt Mfg

Jewelry, Watch, Precious Stone, &

Precious Metals

423990

Other Miscellaneous Durable

Goods

315100

Apparel Knitting Mills

315210

Cut & Sew Apparel Contractors

315220

Men’s & Boys’ Cut & Sew Apparel

Mfg.

315240

Women’s, Girls’ and Infants’ Cut &

Sew Apparel Mfg.

332810

Merchant Wholesalers, Nondurable Goods

315280

Other Cut & Sew Apparel Mfg

Coating, Engraving, Heat Treating,

& Allied Activities

Paper & Paper Products

Apparel Accessories & Other

Apparel Mfg

Other Fabricated Metal Product

Mfg

424100

315990

332900

424210

Drugs & Druggists’ Sundries

Machinery Manufacturing

424300

Apparel, Piece Goods, & Notions

333100

Agriculture, Construction, & Mining

Machinery Mfg

424400

Grocery & Related Products

333200

Industrial Machinery Mfg

424500

Farm Product Raw Materials

333310

Commercial & Service Industry

Machinery Mfg

424600

Chemical & Allied Products

424700

Petroleum & Petroleum Products

333410

Ventilation, Heating, AirConditioning, & Commercial

Refrigeration Equipment Mfg

424800

Beer, Wine, & Distilled Alcoholic

Beverages

424910

Farm Supplies

333510

Metalworking Machinery Mfg

424920

Book, Periodical, & Newspapers

333610

Engine, Turbine & Power

Transmission Equipment Mfg

424930

Flower, Nursery Stock, & Florists’

Supplies

333900

Other General Purpose Machinery

Mfg

424940

Tobacco & Tobacco Products

424950

Paint, Varnish, & Supplies

Computer and Electronic Product

Manufacturing

424990

Other Miscellaneous Nondurable

Goods

334110

Computer & Peripheral Equipment

Mfg

Wholesale Electronic Markets and Agents

and Brokers

334200

Communications Equipment Mfg

425110

334310

Audio & Video Equipment Mfg

Business to Business Electronic

Markets

334410

Semiconductor & Other Electronic

Component Mfg

425120

Wholesale Trade Agents & Brokers

334500

Navigational, Measuring,

Electromedical, & Control

Instruments Mfg

334610

Manufacturing & Reproducing

Magnetic & Optical Media

Leather and Allied Product Manufacturing

316110

Leather & Hide Tanning, &

Finishing

316210

Footwear Mfg (including rubber &

plastics)

Water, Sewage & Other Systems

316990

Other Leather & Allied Product Mfg

221500

Combination Gas & Electric

Wood Product Manufacturing

Code

Construction

321110

Sawmills & Wood Preservation

Construction of Buildings

321210

Veneer, Plywood, & Engineered

Wood Product Mfg

Other Wood Product Mfg

236110

Residential Building Construction

236200

Nonresidential Building

Construction

321900

Heavy and Civil Engineering Construction

322100

Pulp, Paper, & Paperboard Mills

237100

Utility System Construction

322200

Converted Paper Product Mfg

237210

Land Subdivision

Printing and Related Support Activities

237310

Highway, Street, & Bridge

Construction

323100

237990

Other Heavy & Civil Engineering

Construction

Petroleum and Coal Products

Manufacturing

Paper Manufacturing

Printing & Related Support

Activities

324110

Petroleum Refineries (including

integrated)

324120

Asphalt Paving, Roofing, &

Saturated Materials Mfg

324190

Other Petroleum & Coal Products

Mfg

-8-

Instructions for Form 5500-EZ (2025)

Forms 5500, 5500-SF, and 5500-EZ Codes for Principal Business Activity (continued)

Code

Retail Trade

Code

Retail Trade

Code

Information

Code

Finance and Insurance

Motor Vehicle and Parts Dealers

Miscellaneous Store Retailers

Publishing Industries (except Internet)

Funds, Trusts, and Other Financial Vehicles

441110

New Car Dealers

453110

Florists

511110

Newspaper Publishers

525100

441120

Used Car Dealers

453210

Office Supplies & Stationery Stores

511120

Periodical Publishers

Insurance & Employee Benefit

Funds

441210

Recreational Vehicle Dealers

453220

Gift, Novelty, & Souvenir Stores

511130

Book Publishers

525910

441222

Boat Dealers

453310

Used Merchandise Stores

511140

Directory & Mailing List Publishers

Open-End Investment Funds

(Form 1120-RIC)

441228

Motorcycle, ATV, and All Other

Motor Vehicle Dealers

453910

Pet & Pet Supplies Stores

511190

Other Publishers

525920

441300

Automotive Parts, Accessories, &

Tire Stores

453920

Art Dealers

511210

Software Publishers

Trusts, Estates, & Agency

Accounts

453930

Manufactured (Mobile) Home

Dealers

Motion Picture and Sound Recording

Industries

525990

Other Financial Vehicles (including

mortgage REITs & closed-end

investment funds)

453990

All Other Miscellaneous Store

Retailers (including tobacco,

candle, & trophy shops)

512100

Motion Picture & Video Industries

(except video rental)

512200

Sound Recording Industries

Furniture and Home Furnishings Stores

442110

Furniture Stores

442210

Floor Covering Stores

442291

Window Treatment Stores

442299

All Other Home Furnishings Stores

Electronics and Appliance Stores

443141

Household Appliance Stores

443142

Electronics Stores (including

Audio, Video, Computer, and

Camera Stores)

Nonstore Retailers

454110

454210

Vending Machine Operators

454310

Fuel Dealers (including Heating Oil

and Liquefied Petroleum)

454390

Building Material and Garden Equipment

and Supplies Dealers

444110

Home Centers

444120

Paint & Wallpaper Stores

444130

Hardware Stores

444190

Other Building Material Dealers

444200

Lawn & Garden Equipment &

Supplies Stores

Electronic Shopping & Mail-Order

Houses

Code

Other Direct Selling

Establishments (including

door-to-door retailing, frozen

food plan providers, party plan

merchandisers, & coffee-break

service providers)

Transportation and

Warehousing

Air, Rail, and Water Transportation

481000

Air Transportation

Food and Beverage Stores

482110

Rail Transportation

445110

Supermarkets and Other Grocery

(except Convenience) Stores

483000

Water Transportation

445120

Convenience Stores

445210

Meat Markets

484110

General Freight Trucking, Local

445220

Fish & Seafood Markets

484120

General Freight Trucking,

Long-distance

445230

Fruit & Vegetable Markets

484200

Specialized Freight Trucking

445291

Baked Goods Stores

445292

Confectionery & Nut Stores

Transit and Ground Passenger

Transportation

445299

All Other Specialty Food Stores

445310

Beer, Wine, & Liquor Stores

Health and Personal Care Stores

446110

Pharmacies & Drug Stores

446120

Cosmetics, Beauty Supplies, &

Perfume Stores

446130

Optical Goods Stores

446190

Other Health & Personal Care

Stores

Gasoline Stations

447100

Gasoline Stations (including

convenience stores with gas)

Clothing and Clothing Accessories Stores

448110

Men’s Clothing Stores

448120

Women’s Clothing Stores

448130

Children’s & Infants’ Clothing

Stores

Truck Transportation

Telecommunications (including

paging, cellular, satellite,

cable & other program

distribution, resellers, other

telecommunications, & internet

service providers)

Data Processing Services

518210

Data Processing, Hosting, &

Related Services

Other Information Services

519100

Code

Other Information Services

(including news syndicates,

libraries, internet publishing &

broadcasting)

Finance and Insurance

Depository Credit Intermediation

522110

Commercial Banking

522120

Savings Institutions

522130

Credit Unions

522190

Other Depository Credit

Intermediation

522210

Credit Card Issuing

485310

Taxi Service

522220

Sales Financing

485320

Limousine Service

522291

Consumer Lending

485410

School & Employee Bus

Transportation

522292

Real Estate Credit (including

mortgage bankers & originators)

485510

Charter Bus Industry

522293

International Trade Financing

485990

Other Transit & Ground Passenger

Transportation

522294

Secondary Market Financing

522298

All Other Nondepository Credit

Intermediation

486000

Pipeline Transportation

Scenic & Sightseeing Transportation

487000

Support Activities for Transportation

488100

Support Activities for Air

Transportation

488210

Support Activities for Rail

Transportation

488300

Support Activities for Water

Transportation

Other Clothing Stores

448210

Shoe Stores

448310

Jewelry Stores

488410

Motor Vehicle Towing

448320

Luggage & Leather Goods Stores

488490

Sporting Goods, Hobby, Book, and Music

Stores

Other Support Activities for Road

Transportation

488510

Freight Transportation

Arrangement

Other Support Activities for

Transportation

451110

Sporting Goods Stores

451120

Hobby, Toy, & Game Stores

488990

451130

Sewing, Needlework, & Piece

Goods Stores

Couriers and Messengers

Musical Instrument & Supplies

Stores

492110

Couriers

492210

Local Messengers & Local Delivery

451211

Book Stores

451212

News Dealers & Newsstands

Warehousing and Storage

493100

General Merchandise Stores

Instructions for Form 5500-EZ (2025)

Activities Related to Credit Intermediation

522300

Scenic & Sightseeing

Transportation

448190

General Merchandise Stores incl.

Warehouse Clubs & Supercenters

517000

Nondepository Credit Intermediation

Clothing Accessories Stores

Department Stores

Real Estate

Telecommunications

Interurban & Rural Bus

Transportation

Family Clothing Stores

452300

Code

Cable & Other Subscription

Programming

485210

448150

452200

Radio & Television Broadcasting

515210

Urban Transit Systems

Pipeline Transportation

Warehousing & Storage (except

lessors of miniwarehouses & selfstorage units)

Real Estate and Rental and

Leasing

515100

485110

448140

451140

Broadcasting (except Internet)

“Offices of Bank Holding Companies” and

“Offices of Other Holding Companies” are located

under Management of Companies (Holding

Companies).

Activities Related to Credit

Intermediation (including loan

brokers, check clearing, & money

transmitting)

531110

Lessors of Residential Buildings &

Dwellings (including equity REITs)

531120

Lessors of Nonresidential

Buildings (except Miniwarehouses)

(including equity REITs)

531130

Lessors of Miniwarehouses & SelfStorage Units (including equity

REITs)

531190

Lessors of Other Real Estate

Property (including equity REITs)

531210

Offices of Real Estate Agents &

Brokers

531310

Real Estate Property Managers

531320

Offices of Real Estate Appraisers

531390

Other Activities Related to Real

Estate

Rental and Leasing Services

532100

Automotive Equipment Rental &

Leasing

532210

Consumer Electronics &

Appliances Rental

532281

Formal Wear & Costume Rental

532282

Video Tape & Disc Rental

532283

Home Health Equipment Rental

532284

Recreational Goods Rental

532289

All Other Consumer Goods Rental

532310

General Rental Centers

532400

Commercial & Industrial Machinery

& Equipment Rental & Leasing

Lessors of Nonfinancial Intangible

Assets (except copyrighted works)

533110

Lessors of Nonfinancial Intangible

Assets (except copyrighted works)

Code

Professional, Scientific, and

Technical Services

Legal Services

541110

Offices of Lawyers

Securities, Commodity Contracts, and

Other Financial Investments and Related

Activities

541190

Other Legal Services

523110

Investment Banking & Securities

Dealing

541211

Offices of Certified Public

Accountants

523120

Securities Brokerage

541213

Tax Preparation Services

523130

Commodity Contracts Dealing

541214

Payroll Services

523140

Commodity Contracts Brokerage

541219

Other Accounting Services

523210

Securities & Commodity

Exchanges

Architectural, Engineering, and Related

Services

523900

Other Financial Investment

Activities (including portfolio

management & investment advice)

541310

Architectural Services

541320

Landscape Architecture Services

541330

Engineering Services

541340

Drafting Services

541350

Building Inspection Services

541360

Geophysical Surveying & Mapping

Services

541370

Surveying & Mapping (except

Geophysical) Services

541380

Testing Laboratories

Insurance Carriers and Related Activities

524130

Reinsurance Carriers

524140

Direct Life, Health, & Medical

Insurance Carriers

524150

Direct Insurance (except Life,

Health & Medical) Carriers

524210

Insurance Agencies & Brokerages

524290

Other Insurance Related Activities

(including third-party administration

of Insurance and pension funds)

-9-

Accounting, Tax Preparation,

Bookkeeping, and Payroll Services

Specialized Design Services

541400

Specialized Design Services

(including interior, industrial,

graphic, & fashion design)

Forms 5500, 5500-SF, and 5500-EZ Codes for Principal Business Activity (continued)

Code

Professional, Scientific, and

Technical Services

Computer Systems Design and Related

Services

541511

Custom Computer Programming

Services

541512

Computer Systems Design

Services

541513

Computer Facilities Management

Services

541519

Other Computer Related Services

Other Professional, Scientific, and

Technical Services

541600

541700

Management, Scientific, &

Technical Consulting Services

Scientific Research &

Development Services

Code

Educational Services

611000

Educational Services (including

schools, colleges, & universities)

Code

Health Care and Social

Assistance

Offices of Physicians and Dentists

621111

Offices of Physicians (except

mental health specialists)

621112

Offices of Physicians, Mental

Health Specialists

621210

Offices of Dentists

Offices of Other Health Practitioners

Code

Arts, Entertainment, and

Recreation

Amusements, Gambling, and Recreation

Industries

Other Amusement & Recreation

Industries (including golf courses,

skiing facilities, marinas, fitness

centers, & bowling centers)

Religious, Grantmaking,

Civic, Professional, & Similar

Organizations (including

condominium and homeowners

associations)

813930

Labor Unions and Similar Labor

Organizations

Accommodation and Food

Services

921000

Amusement Parks & Arcades

713200

Gambling Industries

713900

Accommodation

621310

Offices of Chiropractors

621320

Offices of Optometrists

721110

621330

Offices of Mental Health

Practitioners (except Physicians)

Hotels (except Casino Hotels) &

Motels

721120

Casino Hotels

721191

Bed & Breakfast Inns

721199

All other Traveler Accommodation

541800

Advertising & Related Services

621340

541910

Marketing Research & Public

Opinion Polling

Offices of Physical, Occupational &

Speech Therapists, & Audiologists

621391

Offices of Podiatrists

721210

Offices of all Other Miscellaneous

Health Practitioners

RV (Recreational Vehicle) Parks &

Recreational Camps

721310

Rooming and Boarding Houses,

Dormitories, and Workers’ Camps

541920

Photographic Services

621399

541930

Translation & Interpretation

Services

Outpatient Care Centers

541940

Veterinary Services

541990

All Other Professional, Scientific, &

Technical Services

Code

Management of Companies

(Holding Companies)

551111

Offices of Bank Holding

Companies

551112

Code

621410

Family Planning Centers

621420

Outpatient Mental Health &

Substance Abuse Centers

621491

HMO Medical Centers

621492

Kidney Dialysis Centers

621493

Freestanding Ambulatory Surgical

& Emergency Centers

Offices of Other Holding

Companies

621498

Administrative and Support

and Waste Management

and Remediation Services

621510

Administration and Support Services

All Other Outpatient Care Centers

Medical and Diagnostic Laboratories

Medical & Diagnostic Laboratories

Home Health Care Services

621610

Home Health Care Services

Other Ambulatory Health Care Services

561110

Office Administrative Services

561210

Facilities Support Services

561300

Employment Services

561410

Document Preparation Services

561420

Telephone Call Centers

622000

561430

Business Service Centers

(including private mail centers &

copy shops)

623000

561440

Collection Agencies

Social Assistance

561450

Credit Bureaus

624100

Individual & Family Services

561490

Other Business Support Services

(including repossession services,

court reporting, & stenotype

services)

624200

Community Food & Housing,

& Emergency & Other Relief

Services

561500

Travel Arrangement & Reservation

Services

624310

Vocational Rehabilitation Services

624410

Child Day Care Services

561600

Investigation & Security Services

Code

561710

Exterminating & Pest Control

Services

Arts, Entertainment, and

Recreation

561720

Janitorial Services

561730

Landscaping Services

561740

Carpet & Upholstery Cleaning

Services

561790

Other Services to Buildings &

Dwellings

561900

Other Support Services (including

packaging & labeling services,

& convention & trade show

organizers)

Waste Management and Remediation

Services

562000

Waste Management and

Remediation Services

621900

Other Ambulatory Health Care

Services (including ambulance

services & blood & organ banks)

Hospitals

Hospitals

Nursing and Residential Care Facilities

Nursing & Residential Care

Facilities

Performing Arts, Spectator Sports, and

Related Industries

722300

Special Food Services (including

food service contractors &

caterers)

722410

Drinking Places (Alcoholic

Beverages)

722511

Full-Service Restaurants

722513

Limited-Service Restaurants

722514

Cafeterias and Buffets

722515

Snack and Non-alcoholic Beverage

Bars

Code

Other Services

811110

Automotive Mechanical, &

Electrical Repair & Maintenance

811120

Automotive Body, Paint, Interior, &

Glass Repair

811190

Other Automotive Repair &

Maintenance (including oil change

& lubrication shops & car washes)

811210

Electronic & Precision Equipment

Repair & Maintenance

811310

Commercial & Industrial Machinery

& Equipment (except Automotive &

Electronic) Repair & Maintenance

811410

Home & Garden Equipment &

Appliance Repair & Maintenance

811420

Reupholstery & Furniture Repair

811430

Footwear & Leather Goods Repair

811490

Other Personal & Household

Goods Repair & Maintenance

Personal and Laundry Services

Barber Shops

Beauty Salons

812113

Nail Salons

812190

Other Personal Care Services

(including diet & weight reducing

centers)

812210

Funeral Homes & Funeral Services

812220

Cemeteries & Crematories

812310

Independent Artists, Writers, &

Performers

Coin-Operated Laundries &

Drycleaners

812320

Museums, Historical Sites, and Similar

Institutions

Drycleaning & Laundry Services

(except Coin-Operated)

812330

Linen & Uniform Supply

712100

812910

Pet Care (except Veterinary)

Services

812920

Photofinishing

812930

Parking Lots & Garages

812990

All Other Personal Services

711210

Spectator Sports (including sports

clubs & racetracks)

711300

Promoters of Performing Arts,

Sports, & Similar Events

711410

Agents & Managers for Artists,

Athletes, Entertainers, & Other

Public Figures

711510

Museums, Historical Sites, &

Similar Institutions

Governmental Instrumentality or

Agency

Repair and Maintenance

812112

Performing Arts Companies

Code

Food Services and Drinking Places

812111

711100

Other Services

Religious, Grantmaking, Civic,

Professional, and Similar Organizations

813000

713100

Code

Code

-10-

Instructions for Form 5500-EZ (2025)