Plan sponsors do not send every employee-benefit-plan filing to the same place. File Form 5500 or 5500-SF through the Department of Labor’s EFAST2 system; file Form 8955-SSA separately with the IRS; and use the form and deadline that apply if an event creates a Form 5330 excise-tax obligation. First identify the plan and filing required, then confirm the applicable year’s instructions for filing method, deadline, and any extension.
Identify which filing applies
These forms serve different purposes and are not interchangeable. A plan may have more than one filing obligation, depending on its type and what happened during the plan year.
| Form | What it covers | Where it is filed | Usual timing |
|---|---|---|---|
| 5500 or 5500-SF | Annual information for an ERISA-covered employee benefit plan; eligibility and schedules depend on the plan. | Department of Labor’s EFAST2 system. | Generally the last day of the seventh month after the plan year ends; typically July 31 for a calendar-year plan. IRS Form 5500 Corner. |
| 5500-EZ | Annual return for qualifying one-participant plans and certain foreign plans. | EFAST2 when filed electronically; paper filing with the IRS is available in certain circumstances. | Generally the last day of the seventh month after the plan year ends. IRS Form 5500 Corner. |
| 8955-SSA | Reports certain separated participants with deferred vested benefits. | Filed separately with the IRS using a method allowed by the current instructions, such as FIRE or approved software; paper filing is also described. | Generally the last day of the seventh month after the plan year ends, subject to extension rules. IRS Form 8955-SSA instructions. |
| 5330 | Reports excise taxes arising under specified employee-benefit-plan tax provisions. | IRS Modernized e-file through an authorized provider; consult current instructions for any other permitted process. | Varies by the tax provision and triggering event. IRS Form 5330 instructions. |
| 5558 | Requests an extension for specified employee-plan returns, including eligible Form 5500-series returns and Form 8955-SSA. | EFAST2 electronically or paper filing with the IRS, as described by the IRS. | Submit by the normal due date for the extension requested. IRS Form 5500 Corner. |
Choose the right annual return and filing system
Form 5500 or Form 5500-SF
Covered plans generally submit Form 5500 or Form 5500-SF electronically through EFAST2. The IRS identifies the employer maintaining the plan or the plan administrator as the filer for covered plans. Which form and schedules are appropriate depends on the plan’s eligibility and circumstances, so check the instructions for the return year rather than choosing the short form by assumption. The IRS’s 401(k) plan sponsor filing guide also summarizes sponsor reporting responsibilities.
Form 5500-EZ
Form 5500-EZ is generally for a one-participant plan covering only an individual (and spouse) who wholly owns a business, or partners and their spouses in a partnership, and for certain foreign plans. EFAST2 can be used for electronic submissions. Paper filing may be available where permitted; verify the current form instructions and e-file rules before mailing a return.
#1 Best Overall
- All-In-One Monthly Organizer: Keep all your important documents in one place with Sooez Accordion File Organizer. 13 pockets design works great for Monthly organizing and protecting all your important paperwork, bills, taxes, receipts, invoices and more. Perfect for letter size.
- Expandable Capacity: The accordion file folder can be stretched up to 12 inches. 13 pockets allow you to store more than 2000 sheets. No matter how many documents you need to store, this folder can accommodate your needs as it can be easily expanded according to your requirements.
- Efficient Organization & Easy Lookup: To enhance your file organization, we provide blank labels along with this folder. You can personalize them to suit your requirements, such as labeling sections by month for effortless file retrieval.
- Stable & Portable: Stand on its own on the desk and not easy to tip over. Designed with portability in mind, allowing you to effortlessly move it between your desk, cabinet, and any other preferred locations.
- Maximum Protection and Durability: Well made, made from durable wipe-clean polypropylene. Waterproof & sturdy. Tear-resistant plastic provides durable structure. Acid-free, PVC-free, and archival quality for safe storage. Adjustable snap closure helps keep contents secure. Use 2 additional front pockets for business cards, project title cards or notes.
For relevant plan years beginning on or after January 1, 2024, IRS guidance generally applies a 10-return threshold to mandatory e-filing of Forms 5500-EZ and 8955-SSA. The rule concerns the number of returns the filer must submit; check the IRS guidance for how the threshold applies and whether a waiver or exception is available: IRS mandatory e-filing guidance.
File Form 8955-SSA separately
Form 8955-SSA is an IRS filing for plan administrators of plans subject to ERISA section 203 vesting standards when separated participants have deferred vested benefits and a filing is required. It is not an attachment to Form 5500 or Form 5500-SF. Follow the current Form 8955-SSA instructions for the permitted filing method, e-file threshold, and any hardship or administrative exception. IRS instructions describe FIRE e-filing, approved software, and paper options.
Rank #2
- Yearly Tax Organizer: includes 2 spiral bound tax organizer designed to help you collect, sort, and store important tax records throughout the year, keeping receipts, income records, bills, and other paperwork in one easy to manage place
- Large Size for Everyday Documents: cover measures about 13 x 9.65 inches, with inside pages about 9.65 x 6.5 inches; The spacious pocket design provides room for receipts, statements, records, and tax-related papers without taking up too much desk or shelf space
- 12 Monthly Pockets for Easy Sorting: the tax record organizer features 12 pockets, making it simple to separate documents by month or category; Useful for organizing medical expenses, charitable donations, prescriptions, invoices, income folders, and monthly bill receipts
- Spiral Bound for Convenient Access: the secure spiral binding lets pages turn smoothly, so you can quickly add, remove, or review documents whenever needed; A practical design that helps simplify filing and reduce last-minute stress during tax season
- Widely Applied: this annual tax organizer is suitable for managing annual taxes, tracking receipts and preparing for audits all year round, making your tax preparation more systematic and manageable, and it is very suitable for annual tax returns, document storage and filing, professional tax services and tax agencies
Determine whether Form 5330 is required
Form 5330 reports excise taxes tied to specified employee-plan tax provisions. The IRS instructions cover situations including certain minimum-funding failures, prohibited transactions, and excess contributions, among other cases. It does not replace Form 5500: one filing reports annual plan information, while the other reports applicable excise taxes.
Form 5330 deadlines are not uniform. The applicable Internal Revenue Code provision determines the deadline, which may be measured from a plan year, an employer tax year, or a triggering event. The IRS permits electronic filing through Modernized e-file using an authorized provider. Check the current Form 5330 instructions for the tax provision and filing procedure that match the situation.
Recommended Free Tools
Rank #3
- Great way to organize and store vital tax records
- Instruction sheet/checklist and preprinted labels included
- 12 pockets plus one large pocket in back provides ample storage
- Protective flap and elastic cord closure
- Contains 10% recycled content, 10% post-consumer material
Calendar due dates and extensions
For Form 5500-series returns and Form 8955-SSA, the usual due date is the last day of the seventh month after the plan year ends. For a calendar-year plan, that is generally July 31. If the due date falls on a weekend or legal holiday, follow the applicable instructions for the next-business-day rule.
Form 5558 for eligible returns
A timely Form 5558 generally requests a one-time extension of up to 2½ months for eligible Form 5500-series returns and Form 8955-SSA. The IRS says Form 5558 can be filed electronically through EFAST2 or on paper beginning January 1, 2025. Its instructions also describe circumstances in which an employer’s federal income-tax return extension can automatically extend Form 8955-SSA. Check the current instructions to confirm eligibility and filing details. See the IRS Form 5500 Corner and Form 8955-SSA instructions.
Rank #4
- Comprehensive Tax Package Inclusions: The pack includes 1 all in one income tax organizer, 1 sheet of tax category pre printed label sticker, 1 common tax category list, 12 alphabet labels, giving you everything you need for tax preparation
- Build to last: Our tax record organizer is mainly made of plastic, waterproof, tear resistant, and resistant to deformation, while maintaining flexibility, secure button closure design facilitates access and placement of documents while ensuring safe placement of documents, and the closed bottom keeps the file in place
- Large capacity: This tax document organizer has 13 pockets, each holding about 40 sheets of paper, it can be flexibly expanded and shrunk as the number of files increases, holding a total of about 500 sheets of paper, ideal for organizing and protecting important documents, paperwork, bills, tax records, receipts, invoices and more
- Pre Printed Labels and Customizable labels: these pre printed label stickers have common tax categories, such as Medical Expenses, Employment Income, Rental Income, and more, we also included alphabet labels and customizable labels for your personal uses, please note that the customizable labels do not come with adhesive
- Broad uses: this expandable file folder organizer is proper for organizing various financial and tax related documents, with strippable labels and divider labels for sorting, making your tax preparation more systematic and managed, ideal for annual tax returns, document storage and filing, professional tax services, and tax agencies
Form 8868 for Form 5330
Do not apply the seventh-month deadline or Form 5558 extension rules automatically to Form 5330. Under current IRS guidance, use Form 8868 to request an extension for Form 5330, and confirm the applicable deadline in the Form 5330 instructions.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.A practical filing workflow
- Classify the plan. Determine the plan arrangement, whether it is subject to ERISA, and whether it qualifies as a one-participant or foreign plan.
- Select the annual return. Use the current year’s instructions to establish whether Form 5500, 5500-SF, or 5500-EZ applies and which schedules are required.
- Check for Form 8955-SSA. Separately assess whether separated participants have deferred vested benefits that trigger a filing. Do not attach this form to the EFAST2 Form 5500 submission.
- Check for excise-tax events. Determine whether an event or condition creates a Form 5330 obligation, then identify the deadline under the specific tax provision.
- Confirm the filing channel. Check the number of returns the filer must submit, the relevant plan year, and any e-filing waiver or exception before choosing EFAST2, an IRS filing method, or paper where allowed.
- Calendar and document the filing. Submit by the applicable due date or request an extension with the correct form when eligible. Retain filing and acceptance confirmations and supporting records.
Use the instructions for the return year
Federal filing guidance can change by form edition and plan year, including deadlines, e-file thresholds, exceptions, and procedures. The IRS sources here describe general federal requirements, not a determination of any particular plan’s obligations. Before filing, use the instructions for the applicable return year and confirm the form-specific rules with the IRS.
Quick Recap
Best Value
- MONTHLY BILLS ORGANIZER - ThinkTex portable accordion file organizer, top and bottom both expandable, 12 pockets and multi-colored tabs, for letter/A4 size. Available in 11 stylish hues to match your home office decor or personal taste!
- LARGE CAPACITY & DURABLE SAFE PP - 12 expandable pockets offer plenty of space for bills, receipts and documents. It expands to 14” and holds 3000+ sheets. The closed-bottom design keeps papers securely in place. Made of thick, waterproof, tear-resistant Virgin PP (non-recycled plastic), acid-free and archival-grade to protect your important documents for long-term use.
- STANDING DESKTOP & QUICK ACCESS - Extra-thick panels make the organizer stand stably upright on your desk without tipping. No need to hold it with your hands, so you can access documents faster with one hand. Bright colorful tabs with monthly labels allow at-a-glance file location; tabs stay clear and readable, never obscured by files. Ideal for tax-season receipts, bill management and student desk organization.
- SMART LOCK HOLE DESIGN, 2-IN-1 FOLDER - No more lid hassle! Our accordion folder’s clever rear hole lets you lock the cover to the back when open—effortlessly switching between "lid-free" for quick file access and "lidded" for safe storage/portability. Keep files protected on the go and grab what you need in a flash, no annoying lid flips.
- ALL‑IN‑ONE DOCUMENT ORGANIZER - Holds Every Document & Item You Need! From daily must-haves—monthly bills (utilities, credit cards, mortgage), receipts, regular paperwork, tax documents & invoices—to essential household/office files (insurance policies, warranties, financial statements, reference manuals), and even personal/occasional items (medical records, legal documents, certificates, kids’ documents, archival materials, manuals, recipes, pet files, health reports, artworks, Super Bowl tickets, photos, paper sheets)—this file folder has you covered. No clutter, just easy organization for offices, homes, schools, healthcare settings, and DIY projects!
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
