2023

Instructions for Form 5500-EZ

Annual Return of a One-Participant 

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

Catalog Number 63264C

Section references are to the Internal Revenue Code unless 

otherwise noted.

Future developments. For the latest information about 

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

as legislation enacted after they were published, go to 

IRS.gov/Form5500EZ.

What’s New

IRS Compliance Question. A new IRS compliance question 

regarding whether a plan sponsor is an adopter of a preapproved plan is added to Line 12.

Filing Tips

To reduce the possibility of correspondence and penalties, we 

remind filers of the following.

Filing Form 5500-EZ on paper with the IRS:

• Use the online, fillable 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.

• 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 

instructions.

Filing Form 5500-EZ electronically using the EFAST2 filing 

system:

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

• File through an EFAST2-approved vendor.

Detailed information on electronic filing is available on the 

EFAST2 website at www.efast.dol.gov.

Phone Help

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

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

questions concerning electronic filing under the EFAST2 filing 

system, call the EFAST2 Help Desk at 1-866-GO-EFAST (1-

866-463-3278). These toll-free telephone services are available 

Monday through Friday.

How To Get Forms and Publications

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

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

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

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

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

• View forms, instructions, and publications.

• See answers to frequently asked tax questions.

• Search publications online by topic or keyword.

• Send comments or request help by email.

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

Photographs of Missing Children

The Internal Revenue Service is a proud partner with the National 

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

of missing children selected by the Center may appear in 

instructions on pages that would otherwise be blank. You can 

help bring these children home by looking at the photographs 

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

a child. 

General Instructions

Purpose of Form

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

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

Employee Retirement Income Security Act of 1974 (ERISA).

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

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

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

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

Employee Benefit Plan, regardless of whether the plan previously 

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

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

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

or electronically file Form 5500-EZ using the EFAST2 Filing 

System. 

Who Must File Form 5500-EZ

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

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

annual return under section 6058(a).

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

benefit pension plan or a defined contribution profit-sharing or 

money purchase pension plan), other than an Employee Stock 

Ownership Plan (ESOP), which:

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

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

incorporated or unincorporated); or

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

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

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

February 1, 2024
-2- Instructions for Form 5500-EZ (2023)

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

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

spouses).

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

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

To File Form 5500-EZ below.

A foreign plan means a pension plan that is maintained outside 

the United States primarily for nonresident aliens.

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

employer who maintains the plan is:

• A domestic employer, or

• A foreign employer with income derived from sources within 

the United States (including foreign subsidiaries of domestic 

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

income tax return.

▲! CAUTION

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 

5500-SF.

Who Does Not Have To File 

Form 5500-EZ

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

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

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

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

of $250,000.

How 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.

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. 

See Where To File.

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 

Publications.

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

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

system. See EFAST2 Filing System in these instructions.

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.

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.

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.

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.

What To File

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

and their spouses) retirement plans or foreign plans may file 

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

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

to Form 5500 with the 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), SingleEmployer Defined Benefit Plan Actuarial Information, if 

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

MB (Form 5500) or Schedule SB (Form 5500) with the 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.
Instructions for Form 5500-EZ (2023) -3-

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.

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.

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.

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.

Where To File

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

Department of the Treasury Internal Revenue Service Ogden, UT 

84201-0020

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.

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

Who Must Sign

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

paper Form 5500-EZ for the 2023 filing.

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. 

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.

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).

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, 

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.

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.

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.

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)).

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.

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.
-4- Instructions for Form 5500-EZ (2023)

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 21⁄2 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.

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.

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.

Foreign Plan

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

Must File Form 5500-EZ, earlier.

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

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

cannot be file electronically through the EFAST2 System.

Late Filer Penalty Relief Program

The IRS Late Filer Penalty Relief Program for late annual 

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

and certain foreign plans) provides administrative relief to plan 

administrators and plan sponsors from the penalties otherwise 

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

comply with the annual reporting requirements imposed under 

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

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

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

return cannot be filed electronically through EFAST2 System.

An applicant under the program must print in red letters in 

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

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

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

submits the delinquent 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/irspdf/f14704.pdf. See Rev. Proc. 2015-32, 2015-24 1063, for more 

information.

A retroactively adopted plan as permitted by 

SECURE Act section 201

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

the 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.

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.

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

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

regarding the employer. Please limit your response to the 

information required in each row as specified below.

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

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

name entered in the first row.

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

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

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

the employer’s street address.

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

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

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.

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) -5-

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

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

security number (SSN).

Employers without an EIN must apply for one as soon as 

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

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

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

once the application information is validated.

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

Identification Number.

▲! CAUTION

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.

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

area code.

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

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

business activity codes later in these instructions.

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

regarding the plan administrator. Please limit your response to 

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

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

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

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

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

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

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

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

the administrator’s street address.

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

code.

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.

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 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.

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

end of the plan year.

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

individual who is included in one of the categories below.

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

currently in employment covered by the plan and who are earning 

or retaining credited service under the plan) including:

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

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

arrangement, and

• Any nonvested individuals who are earning or retaining 

credited service under the plan.

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.

2. Retired or separated participants receiving benefits 

(for example, individuals who are retired or separated from 

employment covered by the plan and who are receiving benefits 

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

to whom an insurance company has made an irrevocable 

commitment to pay all the benefits to which the individual is 

entitled under the plan.

3. Other retired or separated participants entitled to future 

benefits (for example, any individuals who are retired or 

separated from employment covered by the plan and who are 

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

This category does not include any individual to whom an 

insurance company has made an irrevocable commitment to pay 

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

4. Deceased individuals who had one or more beneficiaries 

who are receiving or are entitled to receive benefits under the 

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

insurance company has made an irrevocable commitment to pay 

all the benefits to which the beneficiaries of that individual are 

entitled under the plan.

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.

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 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).

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).
-6- 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.

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 

Questions

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

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

amount outstanding as of the end of the plan year.

Enter on this line all loans to participants, including residential 

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

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

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

individual account plan with investment experience segregated 

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

vested accrued benefit. When applicable, combine this amount 

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

include a participant loan that has been deemed distributed.

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

to the minimum funding standard requirements of section 412.

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

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

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.

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.

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. 

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

enter the date of the most recent favorable Opinion Letter issued 

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

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

a favorable opinion letter that is made available by a Provider 

for adoption by employers, including a standardized plan or a 

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

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

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

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

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

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

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

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.

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.

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.

The time needed to complete and file this form will vary 

depending on individual circumstances. The estimated average 

time is:

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 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) -7-

LIST OF PLAN CHARACTERISTICS 

CODES FOR LINE 8

CODE Defined Benefit Pension Features

1A Benefits are primarily pay related.

1B Benefits are primarily flat dollar (includes dollars per year of 

service).

1C Cash balance or similar plan – Plan has a “cash balance” 

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

benefit formula in a defined benefit plan by whatever name 

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

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

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

annuity commencing at normal retirement age, defines 

benefits for each employee in terms more common to a 

defined contribution plan such as a single sum distribution 

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

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

account balance).

1D Floor-offset plan – Plan benefits are subject to offset for 

retirement benefits provided by an

employer-sponsored defined contribution plan.

1E Section 401(h) arrangement – Plan contains separate 

accounts under section 401(h) to provide employee health 

benefits.

1F Section 414(k) arrangement – Benefits are based partly on 

the balance of the separate account of the participant (also 

include appropriate defined contribution pension feature 

codes).

1I 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).

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).

2B Target benefit plan.

2C Money purchase (other than target benefit) plan.

CODE Defined Contribution Pension Features

2D Offset plan – Plan benefits are subject to offset for retirement 

benefits provided in another plan or arrangement of the 

employer.

2E Profit-sharing plan.

2J Section 401(k) feature – A cash or deferred arrangement 

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

contribution plan that provides for an election by employees 

to defer part of their compensation or receive these amounts 

in cash.

2K Section 401(m) arrangement – Employee contributions are 

allocated to separate accounts under the plan or employer 

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

deferrals or contributions to the plan. Not applicable if plan 

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

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

arrangement/accounts annuities.

2R Participant-directed brokerage accounts provided as an 

investment option under the plan.

2S Plan provides for automatic enrollment in plan that has 

elective contributions deducted from payroll.

2T Total or partial participant-directed account plan – Plan uses 

default investment account for participants who fail to direct 

assets in their account.

CODE Other Pension Benefit Features

3A Non-U.S. plan – Pension plan maintained outside the United 

States primarily for nonresident aliens.

3B Plan covering self-employed individuals.

3C Plan not intended to be qualified – A plan not intended to be 

qualified under section 401, 403, or 408.

3D Pre-approved pension plan – A pre-approved pension plan 

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

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

3E A one-participant plan that satisfies minimum coverage 

requirements of section 410(b) only when combined with 

another plan of the employer.

3F Plan sponsor(s) received services of leased employees, as 

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

3H Plan sponsor(s) is (are) a member(s) of a controlled group, or 

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

3J U.S.-based plan that covers residents of Puerto Rico and 

is qualified under both section 401 and section 1165 of the 

Internal Revenue Code of Puerto Rico.
-8- 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.

Code Agriculture, Forestry, 

Fishing and Hunting

Crop Production

111100 Oilseed & Grain Farming

111210 Vegetable & Melon Farming 

(including potatoes & yams)

111300 Fruit & Tree Nut Farming

111400 Greenhouse, Nursery, & 

Floriculture Production

111900 Other Crop Farming (including 

tobacco, cotton, sugarcane, hay, 

peanut, sugar beet, & all other 

crop farming)

Animal Production

112111 Beef Cattle Ranching & Farming

112112 Cattle Feedlots

112120 Dairy Cattle & Milk Production

112210 Hog & Pig Farming

112300 Poultry & Egg Production

112400 Sheep & Goat Farming

112510 Aquaculture (including shellfish & 

finfish farms & hatcheries)

112900 Other Animal Production

Forestry and Logging

113110 Timber Tract Operations

113210 Forest Nurseries & Gathering of 

Forest Products

113310 Logging

Fishing, Hunting and Trapping

114110 Fishing

114210 Hunting & Trapping

Support Activities for Agriculture 

and Forestry

115110 Support Activities for Crop 

Production (including cotton 

ginning, soil preparation, planting, 

& cultivating)

115210 Support Activities for Animal 

Production

115310 Support Activities for Forestry

Code Mining

211120 Crude Petroleum Extraction

211130 Natural Gas Extraction

212110 Coal Mining

212200 Metal Ore Mining

212310 Stone Mining & Quarrying

212320 Sand, Gravel, Clay, & Ceramic 

& Refractory Minerals Mining, & 

Quarrying

212390 Other Nonmetallic Mineral Mining 

& Quarrying

213110 Support Activities for Mining

Code Utilities

221100 Electric Power Generation, 

Transmission & Distribution

221210 Natural Gas Distribution

221300 Water, Sewage & Other Systems

221500 Combination Gas & Electric

Code Construction

Construction of Buildings

236110 Residential Building Construction

236200 Nonresidential Building 

Construction

Heavy and Civil Engineering Construction

237100 Utility System Construction

237210 Land Subdivision

237310 Highway, Street, & Bridge 

Construction

237990 Other Heavy & Civil Engineering 

Construction

Code Specialty Trade Contractors

238100 Foundation, Structure, & Building 

Exterior Contractors (including 

framing carpentry, masonry, glass, 

roofing, & siding)

238210 Electrical Contractors

238220 Plumbing, Heating, & AirConditioning Contractors

238290 Other Building Equipment 

Contractors

238300 Building Finishing Contractors 

(including drywall, insulation, 

painting, wallcovering, flooring, tile, 

& finish carpentry)

238900 Other Specialty Trade Contractors 

(including site preparation)

Code Manufacturing

Food Manufacturing

311110 Animal Food Mfg

311200 Grain & Oilseed Milling

311300 Sugar & Confectionary Product 

Mfg

311400 Fruit & Vegetable Preserving & 

Specialty Food Mfg

311500 Dairy Product Mfg

311610 Animal Slaughtering and 

Processing

311710 Seafood Product Preparation & 

Packaging

311800 Bakeries, Tortilla & Dry Pasta Mfg

311900 Other Food Mfg (including coffee, 

tea, flavorings & seasonings)

Beverage and Tobacco Product 

Manufacturing

312110 Soft Drink & Ice Mfg

312120 Breweries

312130 Wineries

312140 Distilleries

312200 Tobacco Manufacturing

Textile Mills and Textile Product Mills

313000 Textile Mills

314000 Textile Product Mills 

Apparel Manufacturing

315100 Apparel Knitting Mills

315210 Cut & Sew Apparel Contractors

315220 Men’s & Boys’ Cut & Sew Apparel 

Mfg.

315240 Women’s, Girls’ and Infants’ Cut & 

Sew Apparel Mfg.

315280 Other Cut & Sew Apparel Mfg

315990 Apparel Accessories & Other 

Apparel Mfg

Leather and Allied Product Manufacturing

316110 Leather & Hide Tanning, & 

Finishing

316210 Footwear Mfg (including rubber & 

plastics)

316990 Other Leather & Allied Product Mfg

Wood Product Manufacturing

321110 Sawmills & Wood Preservation

321210 Veneer, Plywood, & Engineered 

Wood Product Mfg

321900 Other Wood Product Mfg

Paper Manufacturing

322100 Pulp, Paper, & Paperboard Mills

322200 Converted Paper Product Mfg

Printing and Related Support Activities

323100 Printing & Related Support 

Activities

Petroleum and Coal Products 

Manufacturing

324110 Petroleum Refineries (including 

integrated)

324120 Asphalt Paving, Roofing, & 

Saturated Materials Mfg

324190 Other Petroleum & Coal Products 

Mfg

Code Manufacturing

Chemical Manufacturing

325100 Basic Chemical Mfg

325200 Resin, Synthetic Rubber, & 

Artificial & Synthetic Fibers & 

Filaments Mfg

325300 Pesticide, Fertilizer, & Other 

Agricultural Chemical Mfg

325410 Pharmaceutical & Medicine Mfg

325500 Paint, Coating, & Adhesive Mfg

325600 Soap, Cleaning Compound, & 

Toilet Preparation Mfg

325900 Other Chemical Product & 

Preparation Mfg

Plastics and Rubber Products 

Manufacturing

326100 Plastics Product Mfg

326200 Rubber Product Mfg

Nonmetallic Mineral Product 

Manufacturing

327100 Clay Product & Refractory Mfg

327210 Glass & Glass Product Mfg

327300 Cement & Concrete Product Mfg

327400 Lime & Gypsum Product Mfg

327900 Other Nonmetallic Mineral Product 

Mfg

Primary Metal Manufacturing

331110 Iron & Steel Mills & Ferroalloy Mfg

331200 Steel Product Mfg from Purchased 

Steel

331310 Alumina & Aluminum Production & 

Processing

331400 Nonferrous Metal (except 

Aluminum) Production & 

Processing

331500 Foundries

Fabricated Metal Product Manufacturing

332110 Forging & Stamping

332210 Cutlery & Handtool Mfg

332300 Architectural & Structural Metals 

Mfg

332400 Boiler, Tank, & Shipping Container 

Mfg

332510 Hardware Mfg

332610 Spring & Wire Product Mfg

332700 Machine Shops; Turned Product; & 

Screw, Nut, & Bolt Mfg

332810 Coating, Engraving, Heat Treating, 

& Allied Activities

332900 Other Fabricated Metal Product 

Mfg

Machinery Manufacturing

333100 Agriculture, Construction, & Mining 

Machinery Mfg

333200 Industrial Machinery Mfg

333310 Commercial & Service Industry 

Machinery Mfg

333410 Ventilation, Heating, AirConditioning, & Commercial 

Refrigeration Equipment Mfg

333510 Metalworking Machinery Mfg

333610 Engine, Turbine & Power 

Transmission Equipment Mfg

333900 Other General Purpose Machinery 

Mfg

Computer and Electronic Product 

Manufacturing

334110 Computer & Peripheral Equipment 

Mfg

334200 Communications Equipment Mfg

334310 Audio & Video Equipment Mfg

334410 Semiconductor & Other Electronic 

Component Mfg

334500 Navigational, Measuring, 

Electromedical, & Control 

Instruments Mfg

334610 Manufacturing & Reproducing 

Magnetic & Optical Media

Code Manufacturing

Electrical Equipment, Appliance, and 

Component Manufacturing

335100 Electric Lighting Equipment Mfg

335200 Major Household Appliance Mfg

335310 Electrical Equipment Mfg

335900 Other Electrical Equipment & 

Component Mfg

Transportation Equipment Manufacturing

336100 Motor Vehicle 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

336990 Other Transportation Equipment 

Mfg

Furniture and Related Product 

Manufacturing

337000 Furniture & Related Product 

Manufacturing

Miscellaneous Manufacturing

339110 Medical Equipment & Supplies Mfg

339900 Other Miscellaneous Mfg

Code Wholesale Trade

Merchant Wholesalers, Durable Goods

423100 Motor Vehicle, & Motor Vehicle 

Parts & Supplies

423200 Furniture & Home Furnishings

423300 Lumber & Other Construction 

Materials

423400 Professional & Commercial 

Equipment & Supplies

423500 Metal & Mineral (except petroleum)

423600 Household Appliances and 

Electrical & Electronic Goods

423700 Hardware, Plumbing, & Heating 

Equipment & Supplies

423800 Machinery, Equipment, & Supplies

423910 Sporting & Recreational Goods & 

Supplies

423920 Toy, & Hobby Goods, & Supplies

423930 Recyclable Materials

423940 Jewelry, Watch, Precious Stone, & 

Precious Metals

423990 Other Miscellaneous Durable 

Goods

Merchant Wholesalers, Nondurable Goods

424100 Paper & Paper Products

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

424800 Beer, Wine, & Distilled Alcoholic 

Beverages

424910 Farm Supplies

424920 Book, Periodical, & Newspapers

424930 Flower, Nursery Stock, & Florists’ 

Supplies

424940 Tobacco & Tobacco Products

424950 Paint, Varnish, & Supplies

424990 Other Miscellaneous Nondurable 

Goods

Wholesale Electronic Markets and Agents 

and Brokers

425110 Business to Business Electronic 

Markets

425120 Wholesale Trade Agents & Brokers
Instructions for Form 5500-EZ (2023) -9-

Code Retail Trade

Motor Vehicle and Parts Dealers

441110 New Car Dealers

441120 Used Car Dealers

441210 Recreational Vehicle Dealers

441222 Boat Dealers

441228 Motorcycle, ATV, and All Other 

Motor Vehicle Dealers

441300 Automotive Parts, Accessories, & 

Tire Stores

Furniture and Home Furnishings Stores

442110 Furniture Stores

442210 Floor Covering Stores

442291 Window Treatment Stores

442299 All Other Home Furnishings Stores

Electronics and Appliance Stores

443141 Household Appliance Stores

443142 Electronics Stores (including 

Audio, Video, Computer, and 

Camera Stores)

Building Material and Garden Equipment 

and Supplies Dealers

444110 Home Centers

444120 Paint & Wallpaper Stores

444130 Hardware Stores

444190 Other Building Material Dealers

444200 Lawn & Garden Equipment & 

Supplies Stores

Food and Beverage Stores

445110 Supermarkets and Other Grocery 

(except Convenience) Stores

445120 Convenience Stores

445210 Meat Markets

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

446110 Pharmacies & Drug Stores

446120 Cosmetics, Beauty Supplies, & 

Perfume Stores

446130 Optical Goods Stores

446190 Other Health & Personal Care 

Stores

Gasoline Stations

447100 Gasoline Stations (including 

convenience stores with gas)

Clothing and Clothing Accessories Stores

448110 Men’s Clothing Stores

448120 Women’s Clothing Stores

448130 Children’s & Infants’ Clothing 

Stores

448140 Family Clothing Stores

448150 Clothing Accessories Stores

448190 Other Clothing Stores

448210 Shoe Stores

448310 Jewelry Stores

448320 Luggage & Leather Goods Stores

Sporting Goods, Hobby, Book, and Music 

Stores

451110 Sporting Goods Stores

451120 Hobby, Toy, & Game Stores

451130 Sewing, Needlework, & Piece 

Goods Stores

451140 Musical Instrument & Supplies 

Stores

451211 Book Stores

451212 News Dealers & Newsstands

General Merchandise Stores

452200 Department Stores

452300 General Merchandise Stores incl. 

Warehouse Clubs & Supercenters

Code Retail Trade

Miscellaneous Store Retailers

453110 Florists

453210 Office Supplies & Stationery Stores

453220 Gift, Novelty, & Souvenir Stores

453310 Used Merchandise Stores

453910 Pet & Pet Supplies Stores

453920 Art Dealers

453930 Manufactured (Mobile) Home 

Dealers

453990 All Other Miscellaneous Store 

Retailers (including tobacco, 

candle, & trophy shops)

Nonstore Retailers

454110 Electronic Shopping & Mail-Order 

Houses

454210 Vending Machine Operators

454310 Fuel Dealers (including Heating Oil 

and Liquefied Petroleum)

454390 Other Direct Selling 

Establishments (including 

door-to-door retailing, frozen 

food plan providers, party plan 

merchandisers, & coffee-break 

service providers)

Code Transportation and 

Warehousing

Air, Rail, and Water Transportation

481000 Air Transportation

482110 Rail Transportation

483000 Water Transportation

Truck Transportation

484110 General Freight Trucking, Local

484120 General Freight Trucking, 

Long-distance

484200 Specialized Freight Trucking

Transit and Ground Passenger 

Transportation

485110 Urban Transit Systems

485210 Interurban & Rural Bus 

Transportation

485310 Taxi Service

485320 Limousine Service

485410 School & Employee Bus 

Transportation

485510 Charter Bus Industry

485990 Other Transit & Ground Passenger 

Transportation

Pipeline Transportation

486000 Pipeline Transportation

Scenic & Sightseeing Transportation

487000 Scenic & Sightseeing 

Transportation

Support Activities for Transportation

488100 Support Activities for Air 

Transportation

488210 Support Activities for Rail 

Transportation

488300 Support Activities for Water 

Transportation

488410 Motor Vehicle Towing

488490 Other Support Activities for Road 

Transportation

488510 Freight Transportation 

Arrangement

488990 Other Support Activities for 

Transportation

Couriers and Messengers

492110 Couriers

492210 Local Messengers & Local Delivery

Warehousing and Storage

493100 Warehousing & Storage (except 

lessors of miniwarehouses & selfstorage units)

Code Information

Publishing Industries (except Internet)

511110 Newspaper Publishers

511120 Periodical Publishers

511130 Book Publishers

511140 Directory & Mailing List Publishers

511190 Other Publishers

511210 Software Publishers

Motion Picture and Sound Recording 

Industries

512100 Motion Picture & Video Industries 

(except video rental)

512200 Sound Recording Industries

Broadcasting (except Internet)

515100 Radio & Television Broadcasting

515210 Cable & Other Subscription 

Programming

Telecommunications

517000 Telecommunications (including 

paging, cellular, satellite, 

cable & other program 

distribution, resellers, other 

telecommunications, & internet 

service providers)

Data Processing Services

518210 Data Processing, Hosting, & 

Related Services

Other Information Services

519100 Other Information Services 

(including news syndicates, 

libraries, internet publishing & 

broadcasting)

Code Finance and Insurance

Depository Credit Intermediation

522110 Commercial Banking

522120 Savings Institutions

522130 Credit Unions

522190 Other Depository Credit 

Intermediation

Nondepository Credit Intermediation

522210 Credit Card Issuing

522220 Sales Financing

522291 Consumer Lending

522292 Real Estate Credit (including 

mortgage bankers & originators)

522293 International Trade Financing

522294 Secondary Market Financing

522298 All Other Nondepository Credit 

Intermediation

Activities Related to Credit Intermediation

522300 Activities Related to Credit 

Intermediation (including loan 

brokers, check clearing, & money 

transmitting)

Securities, Commodity Contracts, and 

Other Financial Investments and Related 

Activities

523110 Investment Banking & Securities 

Dealing

523120 Securities Brokerage

523130 Commodity Contracts Dealing

523140 Commodity Contracts Brokerage

523210 Securities & Commodity 

Exchanges

523900 Other Financial Investment 

Activities (including portfolio 

management & investment advice)

Insurance Carriers and Related Activities

524130 Reinsurance Carriers

524140 Direct Life, Health, & Medical 

Insurance Carriers

524150 Direct Insurance (except Life, 

Health & Medical) Carriers

524210 Insurance Agencies & Brokerages

524290 Other Insurance Related Activities 

(including third-party administration 

of Insurance and pension funds)

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

Code Finance and Insurance

Funds, Trusts, and Other Financial Vehicles

525100 Insurance & Employee Benefit 

Funds

525910 Open-End Investment Funds 

(Form 1120-RIC)

525920 Trusts, Estates, & Agency 

Accounts

525990 Other Financial Vehicles (including 

mortgage REITs & closed-end 

investment funds)

“Offices of Bank Holding Companies” and 

“Offices of Other Holding Companies” are located 

under Management of Companies (Holding 

Companies).

Code Real Estate and Rental and 

Leasing

Real Estate

531110 Lessors of Residential Buildings & 

Dwellings (including equity REITs)

531120 Lessors of Nonresidential 

Buildings (except Miniwarehouses) 

(including equity REITs)

531130 Lessors of Miniwarehouses & SelfStorage Units (including equity 

REITs)

531190 Lessors of Other Real Estate 

Property (including equity REITs)

531210 Offices of Real Estate Agents & 

Brokers

531310 Real Estate Property Managers

531320 Offices of Real Estate Appraisers

531390 Other Activities Related to Real 

Estate

Rental and Leasing Services

532100 Automotive Equipment Rental & 

Leasing

532210 Consumer Electronics & 

Appliances Rental

532281 Formal Wear & Costume Rental

532282 Video Tape & Disc Rental

532283 Home Health Equipment Rental

532284 Recreational Goods Rental

532289 All Other Consumer Goods Rental

532310 General Rental Centers

532400 Commercial & Industrial Machinery 

& Equipment Rental & Leasing

Lessors of Nonfinancial Intangible 

Assets (except copyrighted works)

533110 Lessors of Nonfinancial Intangible 

Assets (except copyrighted works)

Code Professional, Scientific, and 

Technical Services

Legal Services

541110 Offices of Lawyers

541190 Other Legal Services

Accounting, Tax Preparation, 

Bookkeeping, and Payroll Services

541211 Offices of Certified Public 

Accountants

541213 Tax Preparation Services

541214 Payroll Services

541219 Other Accounting Services

Architectural, Engineering, and Related 

Services

541310 Architectural Services

541320 Landscape Architecture Services

541330 Engineering Services

541340 Drafting Services

541350 Building Inspection Services

541360 Geophysical Surveying & Mapping 

Services

541370 Surveying & Mapping (except 

Geophysical) Services

541380 Testing Laboratories

Specialized Design Services

541400 Specialized Design Services 

(including interior, industrial, 

graphic, & fashion design)
-10- Instructions for Form 5500-EZ (2023)

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

Code Professional, Scientific, and 

Technical Services

Computer Systems Design and Related 

Services

541511 Custom Computer Programming 

Services

541512 Computer Systems Design 

Services

541513 Computer Facilities Management 

Services

541519 Other Computer Related Services

Other Professional, Scientific, and 

Technical Services

541600 Management, Scientific, & 

Technical Consulting Services

541700 Scientific Research & 

Development Services

541800 Advertising & Related Services

541910 Marketing Research & Public 

Opinion Polling

541920 Photographic Services

541930 Translation & Interpretation 

Services

541940 Veterinary Services

541990 All Other Professional, Scientific, & 

Technical Services

Code Management of Companies 

(Holding Companies)

551111 Offices of Bank Holding 

Companies

551112 Offices of Other Holding 

Companies

Code Administrative and Support 

and Waste Management 

and Remediation Services 

Administration and Support Services

561110 Office Administrative Services

561210 Facilities Support Services

561300 Employment Services

561410 Document Preparation Services

561420 Telephone Call Centers

561430 Business Service Centers 

(including private mail centers & 

copy shops)

561440 Collection Agencies

561450 Credit Bureaus

561490 Other Business Support Services 

(including repossession services, 

court reporting, & stenotype 

services)

561500 Travel Arrangement & Reservation 

Services

561600 Investigation & Security Services

561710 Exterminating & Pest Control 

Services

561720 Janitorial Services

561730 Landscaping Services

561740 Carpet & Upholstery Cleaning 

Services

561790 Other Services to Buildings & 

Dwellings

561900 Other Support Services (including 

packaging & labeling services, 

& convention & trade show 

organizers)

Waste Management and Remediation 

Services

562000 Waste Management and 

Remediation Services

Code Educational Services

611000 Educational Services (including 

schools, colleges, & universities)

Code Health Care and Social 

Assistance

Offices of Physicians and Dentists

621111 Offices of Physicians (except 

mental health specialists)

621112 Offices of Physicians, Mental 

Health Specialists

621210 Offices of Dentists

Offices of Other Health Practitioners

621310 Offices of Chiropractors

621320 Offices of Optometrists

621330 Offices of Mental Health 

Practitioners (except Physicians)

621340 Offices of Physical, Occupational & 

Speech Therapists, & Audiologists

621391 Offices of Podiatrists

621399 Offices of all Other Miscellaneous 

Health Practitioners

Outpatient Care Centers

621410 Family Planning Centers

621420 Outpatient Mental Health & 

Substance Abuse Centers

621491 HMO Medical Centers

621492 Kidney Dialysis Centers

621493 Freestanding Ambulatory Surgical 

& Emergency Centers

621498 All Other Outpatient Care Centers

Medical and Diagnostic Laboratories

621510 Medical & Diagnostic Laboratories

Home Health Care Services

621610 Home Health Care Services

Other Ambulatory Health Care Services

621900 Other Ambulatory Health Care 

Services (including ambulance 

services & blood & organ banks)

Hospitals

622000 Hospitals

Nursing and Residential Care Facilities

623000 Nursing & Residential Care 

Facilities

Social Assistance

624100 Individual & Family Services

624200 Community Food & Housing, 

& Emergency & Other Relief 

Services

624310 Vocational Rehabilitation Services

624410 Child Day Care Services

Code Arts, Entertainment, and 

Recreation

Performing Arts, Spectator Sports, and 

Related Industries

711100 Performing Arts Companies

711210 Spectator Sports (including sports 

clubs & racetracks)

711300 Promoters of Performing Arts, 

Sports, & Similar Events

711410 Agents & Managers for Artists, 

Athletes, Entertainers, & Other 

Public Figures

711510 Independent Artists, Writers, & 

Performers

Museums, Historical Sites, and Similar 

Institutions

712100 Museums, Historical Sites, & 

Similar Institutions

Code Arts, Entertainment, and 

Recreation

Amusements, Gambling, and Recreation 

Industries

713100 Amusement Parks & Arcades

713200 Gambling Industries

713900 Other Amusement & Recreation 

Industries (including golf courses, 

skiing facilities, marinas, fitness 

centers, & bowling centers)

Code Accommodation and Food 

Services

Accommodation

721110 Hotels (except Casino Hotels) & 

Motels

721120 Casino Hotels

721191 Bed & Breakfast Inns

721199 All other Traveler Accommodation

721210 RV (Recreational Vehicle) Parks & 

Recreational Camps

721310 Rooming and Boarding Houses, 

Dormitories, and Workers’ Camps

Food Services and Drinking Places

722300 Special Food Services (including 

food service contractors & 

caterers)

722410 Drinking Places (Alcoholic 

Beverages)

722511 Full-Service Restaurants

722513 Limited-Service Restaurants

722514 Cafeterias and Buffets

722515 Snack and Non-alcoholic Beverage 

Bars

Code Other Services

Repair and Maintenance

811110 Automotive Mechanical, & 

Electrical Repair & Maintenance

811120 Automotive Body, Paint, Interior, & 

Glass Repair

811190 Other Automotive Repair & 

Maintenance (including oil change 

& lubrication shops & car washes)

811210 Electronic & Precision Equipment 

Repair & Maintenance

811310 Commercial & Industrial Machinery 

& Equipment (except Automotive & 

Electronic) Repair & Maintenance

811410 Home & Garden Equipment & 

Appliance Repair & Maintenance

811420 Reupholstery & Furniture Repair

811430 Footwear & Leather Goods Repair

811490 Other Personal & Household 

Goods Repair & Maintenance

Personal and Laundry Services

812111 Barber Shops

812112 Beauty Salons

812113 Nail Salons

812190 Other Personal Care Services 

(including diet & weight reducing 

centers)

812210 Funeral Homes & Funeral Services

812220 Cemeteries & Crematories

812310 Coin-Operated Laundries & 

Drycleaners

812320 Drycleaning & Laundry Services 

(except Coin-Operated)

812330 Linen & Uniform Supply

812910 Pet Care (except Veterinary) 

Services

812920 Photofinishing

812930 Parking Lots & Garages

812990 All Other Personal Services

Code Other Services

Religious, Grantmaking, Civic, 

Professional, and Similar Organizations

813000 Religious, Grantmaking, 

Civic, Professional, & Similar 

Organizations (including 

condominium and homeowners 

associations)

813930 Labor Unions and Similar Labor 

Organizations

Code

921000 Governmental Instrumentality or 

Agency