Fill - Free fillable Form 2020: Instructions for Form 5500-EZ (IRS) PDF form

Instructions for Form 5500-EZ

2020

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.

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

Filing Form 5500-EZ electronically under the EFAST2 filing

system. Effective for plan years beginning after 2019, a one-

participant plan or a foreign plan required to file an annual return

can file Form 5500-EZ electronically using the EFAST2 filing

system or file Form 5500-EZ on paper with the IRS. Form 5500-SF

is no longer used by a one-participant plan or a foreign plan in

place of Form 5500-EZ.

Amended Return. An amendment for a one-participant plan or a

foreign plan that previously filed electronically using Form 5500-SF

must file amended return electronically.

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 2020 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 2020 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 Line at 877-829-5500. If you have

questions concerning electronic filing under the EFAST2 filing

system, call the EFAST2 Help Line 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

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

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

spouses).

Catalog Number 63264C

Instructions for Form 5500-EZ (2020)

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 2020 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 2020 plan year does not exceed $250,000, unless

2020 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 2020 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 2020

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 one-

participant plans combined must be counted towards the amount

of $250,000.

How To File

Paper forms for filing. The 2020 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 2020 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 2020 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 Rev. Proc. 2015-47, 2015-39

I.R.B. 419, available at https://www.irs.gov/irb/2015-39_IRB.

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 2020 Forms 5500

and 5500-SF using EFAST2's web-based filing system or you

may file through an EFAST2-approved vendor. The 2020 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 Line at 1-866-

GO-EFAST (1-866-463-3278). The EFAST2 Help Line 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 2020 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 2020 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.

-2-

Instructions for Form 5500-EZ (2020)

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 2020 Schedule MB (Form 5500) and the 2020

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

2020 Form 5500-EZ filing.

When To File

File the 2020 return for plan years that started in 2020. 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 2020 (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 2020 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,

“01/01/2020”).

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 2020 plan year. The amended Form 5500-EZ must

conform to the requirements under the How To File section,

earlier.

If you are filing an amendment for a one-participant plan or a

foreign plan that previously filed electronically using Form 5500-

SF, you must submit the amended return electronically using the

Form 5500-SF with EFAST2 for plan years 2019 or before, or

using Form 5500-EZ with EFAST2 for plan years beginning after

2019. If you are filing an amended return for a one-participant

plan or a foreign plan that 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.

Extension of Time To File

Check box B if either of the following applies.

1. You are filing a Form 5558, Application for Extension of Time

To File Certain Employee Plan Returns. (Do not attach Form

5558 to your Form 5500-EZ. See below for more information.)

2. You are using an extension based on the extended due date of

your federal income tax return. (See the Note below.)

-3-

Instructions for Form 5500-EZ (2020)

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 it 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.

Note. 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 box 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.

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 filed 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 2020 Form 5500-EZ under the program is not

required to also mark the return as described in Rev. Proc.

2015-32. However, the return must still be marked as described in

Rev. Proc. 2015-32 for delinquent returns for years that have no

box D available. Please be aware that each submission under the

program must include a completed paper copy of Form 14704

attached to the front of the oldest delinquent return in the

submission. Form 14704 can be found at www.irs.gov/ pub/irs-

pdf/f14704.pdf. See Rev. Proc. 2015-32, 2015-24 1063, for more

information.

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.

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 two-character

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

-4-

Instructions for Form 5500-EZ (2020)

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

2020 plan year in column (1). Enter the total amount of plan

assets at the end of the plan year in column (2).

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. Enter all applicable 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 2550.408b-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.

-5-

Instructions for Form 5500-EZ (2020)

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 2020 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

2020 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.

-6-

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 to the IRS . . . . . . 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 20224. Do not send this form

to this address. Instead, see Where To File, earlier.

Instructions for Form 5500-EZ (2020)

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.

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), and 4975(e)(7) 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.

-7-

Instructions for Form 5500-EZ (2020)

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, &

Air-Conditioning 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

CODE

Petroleum and Coal Products

Manufacturing

324110 Petroleum Refineries (including

integrated)

324120 Asphalt Paving, Roofing, &

Saturated Materials Mfg

324190 Other Petroleum & Coal

Products Mfg

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, Air-

Conditioning, & Commercial

Refrigeration Equipment Mfg

333510 Metalworking Machinery Mfg

333610 Engine, Turbine & Power

Transmission Equipment Mfg

333900 Other General Purpose

Machinery Mfg

CODE

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

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

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

-8-

Instructions for Form 5500-EZ (2020)

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

CODE

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

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

CODE

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

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

CODE

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 &

self-storage 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)

CODE

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)

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 &

Self-Storage 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

-9-

Instructions for Form 5500-EZ (2020)

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

CODE

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)

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

CODE

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

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

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

921000 Governmental Instrumentality or

Agency

-10-

Download
Save PDF to desktop

Email
Email completed PDF

Send for Signing
Email for others to sign

Print
Print document

NAME

Form 2020: Instructions for Form 5500-EZ (IRS)

View Audit Log
Print With Audit Log
Duplicate Document

Fill Online, Printable, Fillable, Blank Form 2020: Instructions for Form 5500-EZ (IRS) Form

Use our library of forms to quickly fill and sign your IRS forms online.

Related forms

Fillable Form 2020: Instructions for Form 5500-EZ (IRS)

Fill Online, Printable, Fillable, Blank Form 2020: Instructions for Form 5500-EZ (IRS) Form

Use our library of forms to quickly fill and sign your IRS forms online.

Related forms

First 20 documents completely FREE!