Annual Return/Report of an Employee Benefit Plan
Form 5500 is the form used to file an employee benefit plan’s annual information return with the Dept. of Labor (DOL). Only group plans that have 100 or more enrolled as of the anniversary date each year must file, except for government and church groups. Form 5500 must be filed electronically using the EFAST2 system. This explainer provides information on Form 5500 including due dates, filing extensions, and penalties for late filing.