5500-EZ-ohjeet
5500-EZ-lomake, yhden osapuolen vuosittainen paluu (omistajat/osapuolet ja heidän puolisonsa) Eläkesuunnitelma tai ulkomainen suunnitelma
2023
Liittyvät lomakkeet
- 5500-EZ - Yhden osapuolen vuosittainen paluu (omistajat/osapuolet ja heidän puolisonsa) Eläkesuunnitelma tai ulkomainen suunnitelma
2023
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.
How To Get Forms and Publications
You can find Form 5500-EZ and its instructions by visiting the IRS
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
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.
What’s New
• See answers to frequently asked tax questions.
• Search publications online by topic or keyword.
• Send comments or request help by email.
IRS Compliance Question. A new IRS compliance question
regarding whether a plan sponsor is an adopter of a pre-
approved plan is added to Line 12.
• Sign up to receive local and national tax news by email.
Filing Tips
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.
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 2023 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.
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).
• 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 2023 to the IRS office in
instructions.
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.
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.
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).
Detailed information on electronic filing is available on the
Phone Help
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
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 (1-
866-463-3278). These toll-free telephone services are available
Monday through Friday.
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
February 1, 2024
Catalog Number 63264C
3. Does not provide benefits for anyone except you (or you
and your spouse) or one or more partners (or partners and their
spouses).
Electronic filing. Effective for plan years beginning after 2019, a
filer can file Form 5500-EZ electronically using the EFAST2 filing
A one-participant plan must file an annual return unless the
plan meets the conditions for not filing under Who Does Not Have
Mandatory electronic filing. A filer must file the Form 5500-EZ
paper Form 5500-EZ with the IRS if the filer is required to file at
least 250 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 for more information on mandatory electronic
filing of employee retirement benefit plan returns. The IRS may
waive the requirements to file Form 5500-EZ electronically in
cases of undue economic hardship. For information on filing
a request for a hardship waiver, see “Recent Developments”
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
plan within the meaning of section 404A(e) that does not
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
Under EFAST2, you must electronically file the 2023 Forms
5500 and 5500-SF using EFAST2’s web-based filing system or
you may file through an EFAST2-approved vendor. The 2023
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.
You do not have to file Form 5500-EZ for the 2023 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 2023 plan year does not exceed $250,000, unless
2023 is the final plan year of the plan. For more information on
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 2023 plan year, Form 5500-
EZ must be filed for each of the employer’s one-participant plans
including those with less than $250,000 in assets for the 2023
plan year.
Note (1). A filer must file Form 5500-EZ electronically instead of
filing Form 5500-EZ on paper if the filer is required to file at least
250 returns of any type with the IRS during the calendar year.
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.
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 one-
participant plans combined must be counted towards the amount
of $250,000.
How To File
What To File
Paper forms for filing. The 2023 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.
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 2023 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), Single-
Employer 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 2023
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 2023 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.
You can obtain the official IRS printed 2023 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
Instructions for Form 5500-EZ (2023)
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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,
“01/01/2023”).
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 2023 Schedule MB (Form 5500) and the 2023
Schedule SB (Form 5500) are available only electronically
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 2023 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 2023 plan year. The amended Form 5500-EZ must
earlier.
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 5500-
SF for an amended return of a one-participant plan or a foreign
plan, even if you previously filed using Form 5500-SF.
When To File
File the 2023 return for plan years that started in 2023. 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 2023 (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.
If you are filing an amended return for a one-participant plan or
a foreign plan that was previously filed on a paper Form 5500-
EZ, you must submit the amended return using the paper Form
5500-EZ with the IRS.
Where To File
File the paper Form 5500-EZ at the following address:
Department of the Treasury Internal Revenue Service Ogden, UT
84201-0020
Short Plan Year
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.
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.
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 2023 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
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 (2023)
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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 2023 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
14704 attached to the front of the oldest delinquent return in the
submission. Form 14704 can be found at www.irs.gov/pub/irs-
pdf/f14704.pdf. See Rev. Proc. 2015-32, 2015-24 1063, for more
information.
Extension of Time To File
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. You must file Form 5558
with the IRS.
Approved copies of the Form 5558 will not be returned to the
filer. A copy of the completed extension request must be retained
with the plan’s records.
See the instructions for Form 5558 and file paper Form 5558
with the Department of the Treasury, Internal Revenue Service
Center, Ogden, UT 84201-0045.
A retroactively adopted plan as permitted by
SECURE Act section 201
Check this box E if the plan sponsor adopted the plan during
the 2023 plan year (i.e., by the due date, including extension,
for filing the plan sponsor’s tax return for the 2022 taxable year)
and elected to treat the plan as having been adopted before the
2023 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 2022 Form 5500-EZ. However, if the plan is a defined benefit
pension plan, the enrolled actuary must complete and sign the
2022 Schedule SB (Form 5500) in addition to the 2023 Schedule
SB (Form 5500) and the plan sponsor must retain both 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.
Foreign Plan
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.
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.
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.
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.
Instructions for Form 5500-EZ (2023)
-4-
Line 2b. Enter the employer’s nine-digit employer identification
number (EIN). For example, 00-1234567. Do not enter a social
security number (SSN).
“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
Employers without an EIN must apply for one as soon as
possible. EINs are issued by the IRS. You can apply for an EIN:
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.
• Any nonvested individuals who are earning or retaining
credited service under the plan.
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
a “cash-out” distribution or deemed distribution of their entire
nonforfeitable accrued benefit.
The online application process is not yet available for plans
with addresses in foreign countries. Foreign plans may not
apply for an EIN online but must use one of the other methods
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.
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!
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.
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.
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.
4. Enter in the fourth row the name of the city, the two-
character 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.
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.
Part III – Financial Information
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 2023 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.
Instructions for Form 5500-EZ (2023)
-5-
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.
Line 12. If a plan sponsor or an employer adopted a Pre-
approved 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
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.
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.
Part IV – Plan Characteristics
Line 8. Do not leave blank. Enter all applicable two-character
plan characteristics codes that applied during the reporting year
describe the characteristics of the plan being reported.
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
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.
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.
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 2550.408b-
1 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 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 2023 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 2023 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
Instructions for Form 5500-EZ (2023)
-6-
CODE Defined Contribution Pension Features
LIST OF PLAN CHARACTERISTICS
CODES FOR LINE 8
CODE Defined Benefit Pension Features
2D
Offset plan – Plan benefits are subject to offset for retirement
benefits provided in another plan or arrangement of the
employer.
2E
2J
Profit-sharing plan.
1A
1B
Benefits are primarily pay related.
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.
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).
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
2S
2T
Participant-directed brokerage accounts provided as an
investment option under the plan.
Plan provides for automatic enrollment in plan that has
elective contributions deducted from payroll.
1D
1E
1F
Floor-offset plan – Plan benefits are subject to offset for
retirement benefits provided by an
employer-sponsored defined contribution plan.
Total or partial participant-directed account plan – Plan uses
default investment account for participants who fail to direct
assets in their account.
Section 401(h) arrangement – Plan contains separate
accounts under section 401(h) to provide employee health
benefits.
CODE Other Pension Benefit Features
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).
3A
Non-U.S. plan – Pension plan maintained outside the United
States primarily for nonresident aliens.
3B
3C
Plan covering self-employed individuals.
Plan not intended to be qualified – A plan not intended to be
qualified under section 401, 403, or 408.
1I
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).
3D
3E
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.
CODE Defined Contribution Pension Features
2A
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).
A one-participant plan that satisfies minimum coverage
requirements of section 410(b) only when combined with
another plan of the employer.
3F
3H
3J
Plan sponsor(s) received services of leased employees, as
defined in section 414(n), during the plan year.
Plan sponsor(s) is (are) a member(s) of a controlled group, or
affiliated service group (section 414(b), (c), or (m)).
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.
2B
2C
Target benefit plan.
Money purchase (other than target benefit) plan.
Instructions for Form 5500-EZ (2023)
-7-
Forms 5500, 5500-SF, and
5500-EZ Codes for Principal
Business Activity
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.
These principal activity codes are based on the North American
Industry Classification System.
Code
Agriculture, Forestry,
Fishing and Hunting
Code
Specialty Trade Contractors
Code
Manufacturing
Code
Manufacturing
238100 Foundation, Structure, & Building
Exterior Contractors (including
framing carpentry, masonry, glass,
roofing, & siding)
Chemical Manufacturing
Electrical Equipment, Appliance, and
Component Manufacturing
Crop Production
325100 Basic Chemical Mfg
335100 Electric Lighting Equipment Mfg
335200 Major Household Appliance Mfg
335310 Electrical Equipment Mfg
111100
111210
Oilseed & Grain Farming
325200 Resin, Synthetic Rubber, &
Artificial & Synthetic Fibers &
Filaments Mfg
Vegetable & Melon Farming
(including potatoes & yams)
238210 Electrical Contractors
238220 Plumbing, Heating, & Air-
Conditioning Contractors
325300 Pesticide, Fertilizer, & Other
Agricultural Chemical Mfg
111300
111400
Fruit & Tree Nut Farming
335900 Other Electrical Equipment &
Component Mfg
Greenhouse, Nursery, &
Floriculture Production
238290 Other Building Equipment
Contractors
325410 Pharmaceutical & Medicine Mfg
325500 Paint, Coating, & Adhesive Mfg
Transportation Equipment Manufacturing
336100 Motor Vehicle Mfg
111900
Other Crop Farming (including
tobacco, cotton, sugarcane, hay,
peanut, sugar beet, & all other
crop farming)
238300 Building Finishing Contractors
(including drywall, insulation,
painting, wallcovering, flooring, tile,
& finish carpentry)
325600 Soap, Cleaning Compound, &
Toilet Preparation Mfg
336210 Motor Vehicle Body & Trailer Mfg
336300 Motor Vehicle Parts Mfg
336410 Aerospace Product & Parts Mfg
336510 Railroad Rolling Stock Mfg
336610 Ship & Boat Building
325900 Other Chemical Product &
Preparation Mfg
Animal Production
238900 Other Specialty Trade Contractors
(including site preparation)
112111
112112
112120
112210
112300
112400
112510
Beef Cattle Ranching & Farming
Plastics and Rubber Products
Manufacturing
Cattle Feedlots
Code
Food Manufacturing
Manufacturing
336990 Other Transportation Equipment
Mfg
326100 Plastics Product Mfg
326200 Rubber Product Mfg
Dairy Cattle & Milk Production
Hog & Pig Farming
311110
311200
311300
Animal Food Mfg
Furniture and Related Product
Manufacturing
Nonmetallic Mineral Product
Manufacturing
Poultry & Egg Production
Sheep & Goat Farming
Grain & Oilseed Milling
Sugar & Confectionary Product
Mfg
337000 Furniture & Related Product
Manufacturing
327100 Clay Product & Refractory Mfg
327210 Glass & Glass Product Mfg
327300 Cement & Concrete Product Mfg
327400 Lime & Gypsum Product Mfg
Aquaculture (including shellfish &
finfish farms & hatcheries)
311400
Fruit & Vegetable Preserving &
Specialty Food Mfg
Miscellaneous Manufacturing
112900
Other Animal Production
339110
Medical Equipment & Supplies Mfg
Forestry and Logging
311500
311610
Dairy Product Mfg
339900 Other Miscellaneous Mfg
327900 Other Nonmetallic Mineral Product
Mfg
113110
113210
Timber Tract Operations
Animal Slaughtering and
Processing
Code
Wholesale Trade
Forest Nurseries & Gathering of
Forest Products
Merchant Wholesalers, Durable Goods
Primary Metal Manufacturing
311710
Seafood Product Preparation &
Packaging
423100 Motor Vehicle, & Motor Vehicle
Parts & Supplies
331110
Iron & Steel Mills & Ferroalloy Mfg
113310
Logging
311800
311900
Bakeries, Tortilla & Dry Pasta Mfg
331200 Steel Product Mfg from Purchased
Steel
Fishing, Hunting and Trapping
423200 Furniture & Home Furnishings
Other Food Mfg (including coffee,
tea, flavorings & seasonings)
114110
114210
Fishing
423300 Lumber & Other Construction
Materials
331310 Alumina & Aluminum Production &
Processing
Hunting & Trapping
Beverage and Tobacco Product
Manufacturing
Support Activities for Agriculture
and Forestry
423400 Professional & Commercial
Equipment & Supplies
331400 Nonferrous Metal (except
Aluminum) Production &
Processing
312110
Soft Drink & Ice Mfg
115110
Support Activities for Crop
Production (including cotton
ginning, soil preparation, planting,
& cultivating)
423500 Metal & Mineral (except petroleum)
312120 Breweries
331500 Foundries
423600 Household Appliances and
Electrical & Electronic Goods
312130 Wineries
Fabricated Metal Product Manufacturing
312140 Distilleries
423700 Hardware, Plumbing, & Heating
Equipment & Supplies
332110
Forging & Stamping
115210
115310
Support Activities for Animal
Production
312200 Tobacco Manufacturing
Textile Mills and Textile Product Mills
313000 Textile Mills
332210 Cutlery & Handtool Mfg
423800 Machinery, Equipment, & Supplies
Support Activities for Forestry
332300 Architectural & Structural Metals
Mfg
423910 Sporting & Recreational Goods &
Supplies
Code
Mining
314000 Textile Product Mills
Apparel Manufacturing
332400 Boiler, Tank, & Shipping Container
Mfg
211120
211130
212110
Crude Petroleum Extraction
Natural Gas Extraction
Coal Mining
423920 Toy, & Hobby Goods, & Supplies
423930 Recyclable Materials
315100 Apparel Knitting Mills
315210 Cut & Sew Apparel Contractors
332510 Hardware Mfg
423940 Jewelry, Watch, Precious Stone, &
Precious Metals
332610 Spring & Wire Product Mfg
212200 Metal Ore Mining
315220 Men’s & Boys’ Cut & Sew Apparel
Mfg.
332700 Machine Shops; Turned Product; &
Screw, Nut, & Bolt Mfg
212310 Stone Mining & Quarrying
423990 Other Miscellaneous Durable
Goods
212320 Sand, Gravel, Clay, & Ceramic
& Refractory Minerals Mining, &
Quarrying
315240 Women’s, Girls’ and Infants’ Cut &
Sew Apparel Mfg.
332810 Coating, Engraving, Heat Treating,
& Allied Activities
Merchant Wholesalers, Nondurable Goods
424100 Paper & Paper Products
315280 Other Cut & Sew Apparel Mfg
332900 Other Fabricated Metal Product
Mfg
212390 Other Nonmetallic Mineral Mining
& Quarrying
424210 Drugs & Druggists’ Sundries
424300 Apparel, Piece Goods, & Notions
424400 Grocery & Related Products
424500 Farm Product Raw Materials
424600 Chemical & Allied Products
424700 Petroleum & Petroleum Products
315990 Apparel Accessories & Other
Apparel Mfg
Machinery Manufacturing
213110
Support Activities for Mining
Leather and Allied Product Manufacturing
333100 Agriculture, Construction, & Mining
Machinery Mfg
Code
221100
Utilities
Electric Power Generation,
Transmission & Distribution
316110
Leather & Hide Tanning, &
Finishing
333200 Industrial Machinery Mfg
316210 Footwear Mfg (including rubber &
plastics)
333310 Commercial & Service Industry
Machinery Mfg
221210 Natural Gas Distribution
424800 Beer, Wine, & Distilled Alcoholic
Beverages
221300 Water, Sewage & Other Systems
221500 Combination Gas & Electric
316990 Other Leather & Allied Product Mfg
333410 Ventilation, Heating, Air-
Conditioning, & Commercial
Refrigeration Equipment Mfg
Wood Product Manufacturing
424910 Farm Supplies
321110
Sawmills & Wood Preservation
Code
Construction
424920 Book, Periodical, & Newspapers
333510 Metalworking Machinery Mfg
321210 Veneer, Plywood, & Engineered
Wood Product Mfg
Construction of Buildings
424930 Flower, Nursery Stock, & Florists’
Supplies
333610 Engine, Turbine & Power
Transmission Equipment Mfg
236110
Residential Building Construction
321900 Other Wood Product Mfg
Paper Manufacturing
236200 Nonresidential Building
Construction
424940 Tobacco & Tobacco Products
424950 Paint, Varnish, & Supplies
333900 Other General Purpose Machinery
Mfg
322100 Pulp, Paper, & Paperboard Mills
322200 Converted Paper Product Mfg
Printing and Related Support Activities
Heavy and Civil Engineering Construction
237100 Utility System Construction
237210 Land Subdivision
424990 Other Miscellaneous Nondurable
Goods
Computer and Electronic Product
Manufacturing
Wholesale Electronic Markets and Agents
and Brokers
334110
Computer & Peripheral Equipment
Mfg
323100 Printing & Related Support
Activities
237310 Highway, Street, & Bridge
Construction
425110
Business to Business Electronic
Markets
334200 Communications Equipment Mfg
334310 Audio & Video Equipment Mfg
Petroleum and Coal Products
Manufacturing
237990 Other Heavy & Civil Engineering
Construction
425120 Wholesale Trade Agents & Brokers
334410 Semiconductor & Other Electronic
Component Mfg
324110
Petroleum Refineries (including
integrated)
334500 Navigational, Measuring,
Electromedical, & Control
Instruments Mfg
324120 Asphalt Paving, Roofing, &
Saturated Materials Mfg
324190 Other Petroleum & Coal Products
Mfg
334610 Manufacturing & Reproducing
Magnetic & Optical Media
Instructions for Form 5500-EZ (2023)
-8-
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
453110 Florists
Publishing Industries (except Internet)
Funds, Trusts, and Other Financial Vehicles
441110
441120
New Car Dealers
Used Car Dealers
511110
511120
511130
511140
511190
511210
Newspaper Publishers
Periodical Publishers
Book Publishers
525100 Insurance & Employee Benefit
Funds
453210 Office Supplies & Stationery Stores
453220 Gift, Novelty, & Souvenir Stores
453310 Used Merchandise Stores
453910 Pet & Pet Supplies Stores
453920 Art Dealers
525910 Open-End Investment Funds
(Form 1120-RIC)
441210 Recreational Vehicle Dealers
441222 Boat Dealers
Directory & Mailing List Publishers
Other Publishers
525920 Trusts, Estates, & Agency
Accounts
441228 Motorcycle, ATV, and All Other
Motor Vehicle Dealers
Software Publishers
525990 Other Financial Vehicles (including
mortgage REITs & closed-end
investment funds)
441300 Automotive Parts, Accessories, &
Tire Stores
453930 Manufactured (Mobile) Home
Dealers
Motion Picture and Sound Recording
Industries
Furniture and Home Furnishings Stores
453990 All Other Miscellaneous Store
Retailers (including tobacco,
candle, & trophy shops)
512100 Motion Picture & Video Industries
(except video rental)
“Offices of Bank Holding Companies” and
“Offices of Other Holding Companies” are located
under Management of Companies (Holding
Companies).
442110
Furniture Stores
442210 Floor Covering Stores
512200 Sound Recording Industries
Broadcasting (except Internet)
Nonstore Retailers
442291 Window Treatment Stores
442299 All Other Home Furnishings Stores
Electronics and Appliance Stores
443141 Household Appliance Stores
Code
Real Estate and Rental and
Leasing
454110
Electronic Shopping & Mail-Order
Houses
515100 Radio & Television Broadcasting
515210 Cable & Other Subscription
Programming
454210 Vending Machine Operators
Real Estate
454310 Fuel Dealers (including Heating Oil
531110
Lessors of Residential Buildings &
Telecommunications
443142 Electronics Stores (including
Audio, Video, Computer, and
Camera Stores)
and Liquefied Petroleum)
Dwellings (including equity REITs)
517000 Telecommunications (including
paging, cellular, satellite,
454390 Other Direct Selling
Establishments (including
door-to-door retailing, frozen
food plan providers, party plan
merchandisers, & coffee-break
service providers)
531120
Lessors of Nonresidential
Buildings (except Miniwarehouses)
(including equity REITs)
cable & other program
Building Material and Garden Equipment
and Supplies Dealers
distribution, resellers, other
telecommunications, & internet
service providers)
531130
531190
Lessors of Miniwarehouses & Self-
Storage Units (including equity
REITs)
444110
Home Centers
444120 Paint & Wallpaper Stores
444130 Hardware Stores
Data Processing Services
Code
Transportation and
Warehousing
Lessors of Other Real Estate
518210 Data Processing, Hosting, &
Related Services
Property (including equity REITs)
444190 Other Building Material Dealers
531210 Offices of Real Estate Agents &
Air, Rail, and Water Transportation
444200 Lawn & Garden Equipment &
Supplies Stores
Other Information Services
Brokers
481000 Air Transportation
519100 Other Information Services
(including news syndicates,
libraries, internet publishing &
broadcasting)
531310 Real Estate Property Managers
Food and Beverage Stores
482110
Rail Transportation
531320 Offices of Real Estate Appraisers
445110
Supermarkets and Other Grocery
(except Convenience) Stores
483000 Water Transportation
531390 Other Activities Related to Real
Estate
Truck Transportation
Code
Finance and Insurance
445120 Convenience Stores
484110
General Freight Trucking, Local
Rental and Leasing Services
Depository Credit Intermediation
522110 Commercial Banking
445210 Meat Markets
484120 General Freight Trucking,
Long-distance
532100 Automotive Equipment Rental &
Leasing
445220 Fish & Seafood Markets
445230 Fruit & Vegetable Markets
445291 Baked Goods Stores
445292 Confectionery & Nut Stores
445299 All Other Specialty Food Stores
445310 Beer, Wine, & Liquor Stores
Health and Personal Care Stores
522120 Savings Institutions
522130 Credit Unions
484200 Specialized Freight Trucking
532210 Consumer Electronics &
Appliances Rental
Transit and Ground Passenger
Transportation
522190 Other Depository Credit
Intermediation
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
485110
Urban Transit Systems
Nondepository Credit Intermediation
522210 Credit Card Issuing
522220 Sales Financing
485210 Interurban & Rural Bus
Transportation
485310 Taxi Service
446110
Pharmacies & Drug Stores
485320 Limousine Service
522291 Consumer Lending
446120 Cosmetics, Beauty Supplies, &
Perfume Stores
485410 School & Employee Bus
Transportation
522292 Real Estate Credit (including
mortgage bankers & originators)
532400 Commercial & Industrial Machinery
& Equipment Rental & Leasing
446130 Optical Goods Stores
485510 Charter Bus Industry
522293 International Trade Financing
522294 Secondary Market Financing
446190 Other Health & Personal Care
Stores
Lessors of Nonfinancial Intangible
Assets (except copyrighted works)
485990 Other Transit & Ground Passenger
Transportation
522298 All Other Nondepository Credit
Intermediation
Gasoline Stations
533110
Lessors of Nonfinancial Intangible
Pipeline Transportation
Assets (except copyrighted works)
447100 Gasoline Stations (including
convenience stores with gas)
486000 Pipeline Transportation
Scenic & Sightseeing Transportation
Activities Related to Credit Intermediation
Code
Professional, Scientific, and
522300 Activities Related to Credit
Intermediation (including loan
brokers, check clearing, & money
transmitting)
Clothing and Clothing Accessories Stores
Technical Services
Legal Services
487000 Scenic & Sightseeing
Transportation
448110
Men’s Clothing Stores
448120 Women’s Clothing Stores
541110
541190
Offices of Lawyers
Other Legal Services
Support Activities for Transportation
448130 Children’s & Infants’ Clothing
Stores
Securities, Commodity Contracts, and
Other Financial Investments and Related
Activities
488100 Support Activities for Air
Transportation
Accounting, Tax Preparation,
Bookkeeping, and Payroll Services
448140 Family Clothing Stores
448150 Clothing Accessories Stores
448190 Other Clothing Stores
448210 Shoe Stores
488210 Support Activities for Rail
Transportation
523110
Investment Banking & Securities
Dealing
541211
Offices of Certified Public
Accountants
488300 Support Activities for Water
Transportation
523120 Securities Brokerage
541213 Tax Preparation Services
541214 Payroll Services
523130 Commodity Contracts Dealing
523140 Commodity Contracts Brokerage
448310 Jewelry Stores
488410 Motor Vehicle Towing
541219 Other Accounting Services
448320 Luggage & Leather Goods Stores
488490 Other Support Activities for Road
Transportation
523210 Securities & Commodity
Exchanges
Architectural, Engineering, and Related
Services
Sporting Goods, Hobby, Book, and Music
Stores
488510 Freight Transportation
Arrangement
523900 Other Financial Investment
Activities (including portfolio
541310 Architectural Services
541320 Landscape Architecture Services
541330 Engineering Services
541340 Drafting Services
451110
451120
451130
Sporting Goods Stores
488990 Other Support Activities for
Transportation
Hobby, Toy, & Game Stores
management & investment advice)
Sewing, Needlework, & Piece
Goods Stores
Insurance Carriers and Related Activities
Couriers and Messengers
524130 Reinsurance Carriers
492110
Couriers
451140
Musical Instrument & Supplies
Stores
541350 Building Inspection Services
524140 Direct Life, Health, & Medical
Insurance Carriers
492210 Local Messengers & Local Delivery
541360 Geophysical Surveying & Mapping
Services
451211
Book Stores
Warehousing and Storage
524150 Direct Insurance (except Life,
Health & Medical) Carriers
451212 News Dealers & Newsstands
General Merchandise Stores
452200 Department Stores
541370 Surveying & Mapping (except
Geophysical) Services
493100 Warehousing & Storage (except
lessors of miniwarehouses & self-
storage units)
524210 Insurance Agencies & Brokerages
541380 Testing Laboratories
524290 Other Insurance Related Activities
(including third-party administration
of Insurance and pension funds)
Specialized Design Services
452300 General Merchandise Stores incl.
Warehouse Clubs & Supercenters
541400 Specialized Design Services
(including interior, industrial,
graphic, & fashion design)
Instructions for Form 5500-EZ (2023)
-9-
Forms 5500, 5500-SF, and 5500-EZ Codes for Principal Business Activity (continued)
Code
Professional, Scientific, and
Technical Services
Code
611000
Educational Services
Educational Services (including
schools, colleges, & universities)
Code
Arts, Entertainment, and
Recreation
Code
Other Services
Religious, Grantmaking, Civic,
Professional, and Similar Organizations
Computer Systems Design and Related
Services
Amusements, Gambling, and Recreation
Industries
813000 Religious, Grantmaking,
Civic, Professional, & Similar
Organizations (including
condominium and homeowners
associations)
Code
Health Care and Social
Assistance
541511
Custom Computer Programming
Services
713100 Amusement Parks & Arcades
713200 Gambling Industries
Offices of Physicians and Dentists
541512 Computer Systems Design
Services
713900 Other Amusement & Recreation
Industries (including golf courses,
skiing facilities, marinas, fitness
centers, & bowling centers)
621111
Offices of Physicians (except
mental health specialists)
813930 Labor Unions and Similar Labor
Organizations
541513 Computer Facilities Management
Services
621112
Offices of Physicians, Mental
Health Specialists
Code
541519 Other Computer Related Services
Code
Accommodation and Food
Services
621210 Offices of Dentists
921000 Governmental Instrumentality or
Agency
Other Professional, Scientific, and
Technical Services
Offices of Other Health Practitioners
621310 Offices of Chiropractors
621320 Offices of Optometrists
Accommodation
541600 Management, Scientific, &
721110
Hotels (except Casino Hotels) &
Motels
Technical Consulting Services
621330 Offices of Mental Health
541700 Scientific Research &
721120
721191
721199
Casino Hotels
Practitioners (except Physicians)
Development Services
Bed & Breakfast Inns
All other Traveler Accommodation
621340 Offices of Physical, Occupational &
541800 Advertising & Related Services
Speech Therapists, & Audiologists
541910 Marketing Research & Public
Opinion Polling
721210 RV (Recreational Vehicle) Parks &
Recreational Camps
621391 Offices of Podiatrists
621399 Offices of all Other Miscellaneous
541920 Photographic Services
721310 Rooming and Boarding Houses,
Dormitories, and Workers’ Camps
Health Practitioners
541930 Translation & Interpretation
Services
Outpatient Care Centers
Food Services and Drinking Places
621410 Family Planning Centers
541940 Veterinary Services
722300 Special Food Services (including
food service contractors &
caterers)
621420 Outpatient Mental Health &
Substance Abuse Centers
541990 All Other Professional, Scientific, &
Technical Services
621491 HMO Medical Centers
621492 Kidney Dialysis Centers
Code
Management of Companies
(Holding Companies)
722410 Drinking Places (Alcoholic
Beverages)
621493 Freestanding Ambulatory Surgical
& Emergency Centers
551111
551112
Offices of Bank Holding
Companies
722511
Full-Service Restaurants
722513 Limited-Service Restaurants
621498 All Other Outpatient Care Centers
Medical and Diagnostic Laboratories
621510 Medical & Diagnostic Laboratories
Home Health Care Services
Offices of Other Holding
Companies
722514 Cafeterias and Buffets
722515 Snack and Non-alcoholic Beverage
Bars
Code
Administrative and Support
and Waste Management
and Remediation Services
Code
Other Services
621610 Home Health Care Services
Other Ambulatory Health Care Services
Repair and Maintenance
Administration and Support Services
561110 Office Administrative Services
811110
811120
811190
Automotive Mechanical, &
Electrical Repair & Maintenance
621900 Other Ambulatory Health Care
Services (including ambulance
561210 Facilities Support Services
561300 Employment Services
Automotive Body, Paint, Interior, &
Glass Repair
services & blood & organ banks)
Hospitals
Other Automotive Repair &
Maintenance (including oil change
& lubrication shops & car washes)
561410 Document Preparation Services
561420 Telephone Call Centers
622000 Hospitals
Nursing and Residential Care Facilities
561430 Business Service Centers
(including private mail centers &
copy shops)
811210
811310
Electronic & Precision Equipment
Repair & Maintenance
623000 Nursing & Residential Care
Facilities
Commercial & Industrial Machinery
& Equipment (except Automotive &
Electronic) Repair & Maintenance
Social Assistance
561440 Collection Agencies
561450 Credit Bureaus
624100 Individual & Family Services
624200 Community Food & Housing,
& Emergency & Other Relief
Services
561490 Other Business Support Services
(including repossession services,
court reporting, & stenotype
services)
811410
Home & Garden Equipment &
Appliance Repair & Maintenance
811420
811430
811490
Reupholstery & Furniture Repair
Footwear & Leather Goods Repair
624310 Vocational Rehabilitation Services
624410 Child Day Care Services
561500 Travel Arrangement & Reservation
Services
Other Personal & Household
Goods Repair & Maintenance
Code
Arts, Entertainment, and
Recreation
561600 Investigation & Security Services
Personal and Laundry Services
561710 Exterminating & Pest Control
Services
Performing Arts, Spectator Sports, and
Related Industries
812111
812112
812113
Barber Shops
Beauty Salons
Nail Salons
561720 Janitorial Services
711100
711210
Performing Arts Companies
561730 Landscaping Services
Spectator Sports (including sports
clubs & racetracks)
812190 Other Personal Care Services
(including diet & weight reducing
centers)
561740 Carpet & Upholstery Cleaning
Services
711300
711410
Promoters of Performing Arts,
Sports, & Similar Events
561790 Other Services to Buildings &
Dwellings
812210 Funeral Homes & Funeral Services
812220 Cemeteries & Crematories
Agents & Managers for Artists,
Athletes, Entertainers, & Other
Public Figures
561900 Other Support Services (including
packaging & labeling services,
& convention & trade show
organizers)
812310 Coin-Operated Laundries &
Drycleaners
711510
Independent Artists, Writers, &
Performers
812320 Drycleaning & Laundry Services
(except Coin-Operated)
Waste Management and Remediation
Services
Museums, Historical Sites, and Similar
Institutions
812330 Linen & Uniform Supply
562000 Waste Management and
Remediation Services
712100 Museums, Historical Sites, &
Similar Institutions
812910 Pet Care (except Veterinary)
Services
812920 Photofinishing
812930 Parking Lots & Garages
812990 All Other Personal Services
Instructions for Form 5500-EZ (2023)
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