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Get DoL 5500-SF Instructions 2020-2024

To File Electronic Filing Requirement instructions on page Form 5500-SF entries will be initially screened electronically. You cannot file a paper Form 5500-SF by mail or other delivery service. For more information see the instructions for and the EFAST2 website at www. 104b-2 g 2 ii. Line B Box for Short Plan Year Return/Report. Check this box if this Form 5500-SF is being filed for a plan year period of less than 12 months. -8- that began in 2018. Enter the beginning and ending dates in Part I. The 2018 Form 5500-SF Annual Report must be Check only one of the line A box choices. For information about Schedule SB and Schedule MB see the 2018 Instructions for Form 5500 Annual Return/Report of Employee Benefit Plan. Eligible Combined Plans. If you filed a Form 5500-SF but determine that you were not eligible to file the Form 5500-SF you must use the Form 5500 or Form 5500EZ to amend your return/report. If an annual return/report has previously been filed on behalf of the plan regardless of the type of Form that was filed Form 5500 Form 5500-EZ or was used on the prior filings. A one-time extension of time to file the Form 5500-SF up to 2 months may be obtained by filing Form 5558 on or before the normal due date not including any extensions of the return/report. 83 FR 7 Jan* 2 2018. Because the Federal Civil Penalties Inflation Adjustment Improvements Act of 2015 Pub. L* No* 114-74 129 Stat. 599 requires the penalty amount to be adjusted annually after the Form 5500 and its schedules attachments and instructions are published for filing be sure to check for any possible required inflation adjustments of the maximum penalty amount that may have been published in the Federal Register after the instructions have been posted* Principal Business Activity Codes. Principal Business Codes have been updated to reflect certain updates to the North American Industry Classification System NAICS. List of Plan Characteristics Codes for Line 9a and 9b. Plan characteristic code 3D has been updated to reflect the IRS changes on the pre-approved plans as prescribed in Revenue Procedure 2017-41 2017-29 IRB 92. Table of Contents Page EFAST2 Processing System. 1 How To Get Assistance. 1 General Instructions. 1 Pension and Welfare Plans Required To File Annual Return/Report. 2 Plans Exempt from Filing. 2 Who May File. 3 What To File. 4 Extension of Time To File. 4 Delinquent Filer Voluntary Compliance DFVC Program. 5 Change in Plan Year. 5 Penalties. 5 How To File Electronic Filing Requirement. 5 Signature and Date. 6 Specific Instructions Only for One-Participant Plans and Certain Foreign Plans. 7 Specific Line-by-Line Instructions. 8 Part I Annual Report Identification Information. 8 Part II Basic Plan Information. 9 Part III Financial Information. 13 Part IV Plan Characteristics. 14 Part V Compliance Questions. 15 Part VI Pension Funding Compliance. 18 Part VII Plan Terminations and Transfers of Assets 18 Paperwork Reduction Act Notice. 20 Codes for Principal Business Activity.

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