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Formulár 5500-EZ Návody

Pokyny pre formulár 5500-EZ, Ročný návrat jedného účastníka (Owners/Partneri a ich pauzá) Plán Retirement alebo Zahraničný plán

Rev. 2023

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  • Formulár 5500-EZ - Ročný návrat jedného účastníka (Owners/Partneri a ich pauzá) Plán Retirement alebo Zahraničný plán
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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  
Internet website at IRS.gov/FormsPubs. You can also find and  
order other IRS forms and publications at IRS.gov/OrderForms.  
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  
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  
Ogden, Utah, to be processed. See Where To File in these  
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  
Filing Form 5500-EZ electronically using the EFAST2 filing  
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  
EFAST2 website at www.efast.dol.gov.  
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  
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.  
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  
electronically using the EFAST2 Filing System instead of filing a  
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”  
under “About Form 5500-EZ” available at https://www.irs.gov.  
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).  
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  
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  
final plan years, see Final Return, later.  
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.  
See How To File for more information.  
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)  
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  
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,  
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  
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  
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 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  
conform to the requirements under the How To File section,  
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  
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.  
Go to IRS.gov/PDS for the current list of designated services.  
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  
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  
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.  
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)  
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  
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  
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  
Check box C if the return is filed by a foreign plan. See Who  
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)  
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:  
• 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.  
• 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.  
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  
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  
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)  
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  
from the List of Plan Characteristics Codes shown later that  
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  
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  
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  
to this address. Instead, see Where To File, earlier.  
Instructions for Form 5500-EZ (2023)  
CODE Defined Contribution Pension Features  
CODE Defined Benefit Pension Features  
Offset plan – Plan benefits are subject to offset for retirement  
benefits provided in another plan or arrangement of the  
Profit-sharing plan.  
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  
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).  
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.  
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.  
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  
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  
Non-U.S. plan – Pension plan maintained outside the United  
States primarily for nonresident aliens.  
Plan covering self-employed individuals.  
Plan not intended to be qualified – A plan not intended to be  
qualified under section 401, 403, or 408.  
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).  
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  
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.  
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.  
Target benefit plan.  
Money purchase (other than target benefit) plan.  
Instructions for Form 5500-EZ (2023)  
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.  
Agriculture, Forestry,  
Fishing and Hunting  
Specialty Trade Contractors  
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  
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  
Fruit & Tree Nut Farming  
335900 Other Electrical Equipment &  
Component Mfg  
Greenhouse, Nursery, &  
Floriculture Production  
238290 Other Building Equipment  
325410 Pharmaceutical & Medicine Mfg  
325500 Paint, Coating, & Adhesive Mfg  
Transportation Equipment Manufacturing  
336100 Motor Vehicle Mfg  
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)  
Beef Cattle Ranching & Farming  
Plastics and Rubber Products  
Cattle Feedlots  
Food Manufacturing  
336990 Other Transportation Equipment  
326100 Plastics Product Mfg  
326200 Rubber Product Mfg  
Dairy Cattle & Milk Production  
Hog & Pig Farming  
Animal Food Mfg  
Furniture and Related Product  
Nonmetallic Mineral Product  
Poultry & Egg Production  
Sheep & Goat Farming  
Grain & Oilseed Milling  
Sugar & Confectionary Product  
337000 Furniture & Related Product  
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)  
Fruit & Vegetable Preserving &  
Specialty Food Mfg  
Miscellaneous Manufacturing  
Other Animal Production  
Medical Equipment & Supplies Mfg  
Forestry and Logging  
Dairy Product Mfg  
339900 Other Miscellaneous Mfg  
327900 Other Nonmetallic Mineral Product  
Timber Tract Operations  
Animal Slaughtering and  
Wholesale Trade  
Forest Nurseries & Gathering of  
Forest Products  
Merchant Wholesalers, Durable Goods  
Primary Metal Manufacturing  
Seafood Product Preparation &  
423100 Motor Vehicle, & Motor Vehicle  
Parts & Supplies  
Iron & Steel Mills & Ferroalloy Mfg  
Bakeries, Tortilla & Dry Pasta Mfg  
331200 Steel Product Mfg from Purchased  
Fishing, Hunting and Trapping  
423200 Furniture & Home Furnishings  
Other Food Mfg (including coffee,  
tea, flavorings & seasonings)  
423300 Lumber & Other Construction  
331310 Alumina & Aluminum Production &  
Hunting & Trapping  
Beverage and Tobacco Product  
Support Activities for Agriculture  
and Forestry  
423400 Professional & Commercial  
Equipment & Supplies  
331400 Nonferrous Metal (except  
Aluminum) Production &  
Soft Drink & Ice Mfg  
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  
Forging & Stamping  
Support Activities for Animal  
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  
423910 Sporting & Recreational Goods &  
314000 Textile Product Mills  
Apparel Manufacturing  
332400 Boiler, Tank, & Shipping Container  
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  
332700 Machine Shops; Turned Product; &  
Screw, Nut, & Bolt Mfg  
212310 Stone Mining & Quarrying  
423990 Other Miscellaneous Durable  
212320 Sand, Gravel, Clay, & Ceramic  
& Refractory Minerals Mining, &  
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  
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  
Support Activities for Mining  
Leather and Allied Product Manufacturing  
333100 Agriculture, Construction, & Mining  
Machinery Mfg  
Electric Power Generation,  
Transmission & Distribution  
Leather & Hide Tanning, &  
333200 Industrial Machinery Mfg  
316210 Footwear Mfg (including rubber &  
333310 Commercial & Service Industry  
Machinery Mfg  
221210 Natural Gas Distribution  
424800 Beer, Wine, & Distilled Alcoholic  
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  
Sawmills & Wood Preservation  
424920 Book, Periodical, & Newspapers  
333510 Metalworking Machinery Mfg  
321210 Veneer, Plywood, & Engineered  
Wood Product Mfg  
Construction of Buildings  
424930 Flower, Nursery Stock, & Florists’  
333610 Engine, Turbine & Power  
Transmission Equipment Mfg  
Residential Building Construction  
321900 Other Wood Product Mfg  
Paper Manufacturing  
236200 Nonresidential Building  
424940 Tobacco & Tobacco Products  
424950 Paint, Varnish, & Supplies  
333900 Other General Purpose Machinery  
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  
Computer and Electronic Product  
Wholesale Electronic Markets and Agents  
and Brokers  
Computer & Peripheral Equipment  
323100 Printing & Related Support  
237310 Highway, Street, & Bridge  
Business to Business Electronic  
334200 Communications Equipment Mfg  
334310 Audio & Video Equipment Mfg  
Petroleum and Coal Products  
237990 Other Heavy & Civil Engineering  
425120 Wholesale Trade Agents & Brokers  
334410 Semiconductor & Other Electronic  
Component Mfg  
Petroleum Refineries (including  
334500 Navigational, Measuring,  
Electromedical, & Control  
Instruments Mfg  
324120 Asphalt Paving, Roofing, &  
Saturated Materials Mfg  
324190 Other Petroleum & Coal Products  
334610 Manufacturing & Reproducing  
Magnetic & Optical Media  
Instructions for Form 5500-EZ (2023)  
Forms 5500, 5500-SF, and 5500-EZ Codes for Principal Business Activity (continued)  
Retail Trade  
Retail Trade  
Finance and Insurance  
Motor Vehicle and Parts Dealers  
Miscellaneous Store Retailers  
453110 Florists  
Publishing Industries (except Internet)  
Funds, Trusts, and Other Financial Vehicles  
New Car Dealers  
Used Car Dealers  
Newspaper Publishers  
Periodical Publishers  
Book Publishers  
525100 Insurance & Employee Benefit  
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  
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  
Motion Picture and Sound Recording  
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  
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  
Real Estate and Rental and  
Electronic Shopping & Mail-Order  
515100 Radio & Television Broadcasting  
515210 Cable & Other Subscription  
454210 Vending Machine Operators  
Real Estate  
454310 Fuel Dealers (including Heating Oil  
Lessors of Residential Buildings &  
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)  
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)  
Lessors of Miniwarehouses & Self-  
Storage Units (including equity  
Home Centers  
444120 Paint & Wallpaper Stores  
444130 Hardware Stores  
Data Processing Services  
Transportation and  
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  
481000 Air Transportation  
519100 Other Information Services  
(including news syndicates,  
libraries, internet publishing &  
531310 Real Estate Property Managers  
Food and Beverage Stores  
Rail Transportation  
531320 Offices of Real Estate Appraisers  
Supermarkets and Other Grocery  
(except Convenience) Stores  
483000 Water Transportation  
531390 Other Activities Related to Real  
Truck Transportation  
Finance and Insurance  
445120 Convenience Stores  
General Freight Trucking, Local  
Rental and Leasing Services  
Depository Credit Intermediation  
522110 Commercial Banking  
445210 Meat Markets  
484120 General Freight Trucking,  
532100 Automotive Equipment Rental &  
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  
522190 Other Depository Credit  
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  
Urban Transit Systems  
Nondepository Credit Intermediation  
522210 Credit Card Issuing  
522220 Sales Financing  
485210 Interurban & Rural Bus  
485310 Taxi Service  
Pharmacies & Drug Stores  
485320 Limousine Service  
522291 Consumer Lending  
446120 Cosmetics, Beauty Supplies, &  
Perfume Stores  
485410 School & Employee Bus  
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  
Lessors of Nonfinancial Intangible  
Assets (except copyrighted works)  
485990 Other Transit & Ground Passenger  
522298 All Other Nondepository Credit  
Gasoline Stations  
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  
Professional, Scientific, and  
522300 Activities Related to Credit  
Intermediation (including loan  
brokers, check clearing, & money  
Clothing and Clothing Accessories Stores  
Technical Services  
Legal Services  
487000 Scenic & Sightseeing  
Men’s Clothing Stores  
448120 Women’s Clothing Stores  
Offices of Lawyers  
Other Legal Services  
Support Activities for Transportation  
448130 Children’s & Infants’ Clothing  
Securities, Commodity Contracts, and  
Other Financial Investments and Related  
488100 Support Activities for Air  
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  
Investment Banking & Securities  
Offices of Certified Public  
488300 Support Activities for Water  
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  
523210 Securities & Commodity  
Architectural, Engineering, and Related  
Sporting Goods, Hobby, Book, and Music  
488510 Freight Transportation  
523900 Other Financial Investment  
Activities (including portfolio  
541310 Architectural Services  
541320 Landscape Architecture Services  
541330 Engineering Services  
541340 Drafting Services  
Sporting Goods Stores  
488990 Other Support Activities for  
Hobby, Toy, & Game Stores  
management & investment advice)  
Sewing, Needlework, & Piece  
Goods Stores  
Insurance Carriers and Related Activities  
Couriers and Messengers  
524130 Reinsurance Carriers  
Musical Instrument & Supplies  
541350 Building Inspection Services  
524140 Direct Life, Health, & Medical  
Insurance Carriers  
492210 Local Messengers & Local Delivery  
541360 Geophysical Surveying & Mapping  
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)  
Forms 5500, 5500-SF, and 5500-EZ Codes for Principal Business Activity (continued)  
Professional, Scientific, and  
Technical Services  
Educational Services  
Educational Services (including  
schools, colleges, & universities)  
Arts, Entertainment, and  
Other Services  
Religious, Grantmaking, Civic,  
Professional, and Similar Organizations  
Computer Systems Design and Related  
Amusements, Gambling, and Recreation  
813000 Religious, Grantmaking,  
Civic, Professional, & Similar  
Organizations (including  
condominium and homeowners  
Health Care and Social  
Custom Computer Programming  
713100 Amusement Parks & Arcades  
713200 Gambling Industries  
Offices of Physicians and Dentists  
541512 Computer Systems Design  
713900 Other Amusement & Recreation  
Industries (including golf courses,  
skiing facilities, marinas, fitness  
centers, & bowling centers)  
Offices of Physicians (except  
mental health specialists)  
813930 Labor Unions and Similar Labor  
541513 Computer Facilities Management  
Offices of Physicians, Mental  
Health Specialists  
541519 Other Computer Related Services  
Accommodation and Food  
621210 Offices of Dentists  
921000 Governmental Instrumentality or  
Other Professional, Scientific, and  
Technical Services  
Offices of Other Health Practitioners  
621310 Offices of Chiropractors  
621320 Offices of Optometrists  
541600 Management, Scientific, &  
Hotels (except Casino Hotels) &  
Technical Consulting Services  
621330 Offices of Mental Health  
541700 Scientific Research &  
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  
Outpatient Care Centers  
Food Services and Drinking Places  
621410 Family Planning Centers  
541940 Veterinary Services  
722300 Special Food Services (including  
food service contractors &  
621420 Outpatient Mental Health &  
Substance Abuse Centers  
541990 All Other Professional, Scientific, &  
Technical Services  
621491 HMO Medical Centers  
621492 Kidney Dialysis Centers  
Management of Companies  
(Holding Companies)  
722410 Drinking Places (Alcoholic  
621493 Freestanding Ambulatory Surgical  
& Emergency Centers  
Offices of Bank Holding  
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  
722514 Cafeterias and Buffets  
722515 Snack and Non-alcoholic Beverage  
Administrative and Support  
and Waste Management  
and Remediation Services  
Other Services  
621610 Home Health Care Services  
Other Ambulatory Health Care Services  
Repair and Maintenance  
Administration and Support Services  
561110 Office Administrative Services  
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)  
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)  
Electronic & Precision Equipment  
Repair & Maintenance  
623000 Nursing & Residential Care  
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  
561490 Other Business Support Services  
(including repossession services,  
court reporting, & stenotype  
Home & Garden Equipment &  
Appliance Repair & Maintenance  
Reupholstery & Furniture Repair  
Footwear & Leather Goods Repair  
624310 Vocational Rehabilitation Services  
624410 Child Day Care Services  
561500 Travel Arrangement & Reservation  
Other Personal & Household  
Goods Repair & Maintenance  
Arts, Entertainment, and  
561600 Investigation & Security Services  
Personal and Laundry Services  
561710 Exterminating & Pest Control  
Performing Arts, Spectator Sports, and  
Related Industries  
Barber Shops  
Beauty Salons  
Nail Salons  
561720 Janitorial Services  
Performing Arts Companies  
561730 Landscaping Services  
Spectator Sports (including sports  
clubs & racetracks)  
812190 Other Personal Care Services  
(including diet & weight reducing  
561740 Carpet & Upholstery Cleaning  
Promoters of Performing Arts,  
Sports, & Similar Events  
561790 Other Services to Buildings &  
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  
812310 Coin-Operated Laundries &  
Independent Artists, Writers, &  
812320 Drycleaning & Laundry Services  
(except Coin-Operated)  
Waste Management and Remediation  
Museums, Historical Sites, and Similar  
812330 Linen & Uniform Supply  
562000 Waste Management and  
Remediation Services  
712100 Museums, Historical Sites, &  
Similar Institutions  
812910 Pet Care (except Veterinary)  
812920 Photofinishing  
812930 Parking Lots & Garages  
812990 All Other Personal Services  
Instructions for Form 5500-EZ (2023)