Instructions for Form 5500-EZ
Annual Return of a One-Participant
(Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan
Section references are to the Internal Revenue Code unless
otherwise noted.
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
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
Filing Form 5500-EZ electronically using the EFAST2 filing
• File online using EFAST2’s web-based filing system or
• File through an EFAST2-approved vendor.
Detailed information on electronic filing is available on the
EFAST2 website at
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 You can also find and
order other IRS forms and publications at
Personal computer. You can access the IRS website 24 hours a
day, 7 days a week at 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
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
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.
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
Who Does Not Have To File Form
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
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
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.
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
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 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
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 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.
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
Enter the calendar or fiscal year beginning and ending dates of
the plan year (not to exceed 12 months in length) for which you
are reporting information. Express the date in numerical month,
day, and year in the following order “MM/DD/YYYY” (for example,
For a plan year of less than 12 months (short plan year), insert
the short plan year beginning and ending dates on the line
provided at the top of the form. For purposes of this form, the
short plan year ends on the date of the change in accounting
period or the complete distribution of the plan's assets.
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,
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
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.)
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
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
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 pub/irs-
pdf/f14704.pdf. See Rev. Proc. 2015-32, 2015-24 1063, for more
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 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.
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.
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
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
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
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.
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.
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
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 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)
CODE Defined Benefit Pension Features
1A Benefits are primarily pay related.
1B Benefits are primarily flat dollar (includes dollars per year of
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
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
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
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.
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.
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
115310 Support Activities for Forestry
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, &
212390 Other Nonmetallic Mineral
Mining & Quarrying
213110 Support Activities for Mining
221100 Electric Power Generation,
Transmission & Distribution
221210 Natural Gas Distribution
221300 Water, Sewage & Other Systems
221500 Combination Gas & Electric
Construction of Buildings
236110 Residential Building
236200 Nonresidential Building
Heavy and Civil Engineering Construction
237100 Utility System Construction
237210 Land Subdivision
237310 Highway, Street, & Bridge
237990 Other Heavy & Civil Engineering
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
238300 Building Finishing Contractors
(including drywall, insulation,
painting, wallcovering, flooring,
tile, & finish carpentry)
238900 Other Specialty Trade
Contractors (including site
Manufacturing Food
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
311710 Seafood Product Preparation
& Packaging
311800 Bakeries, Tortilla & Dry Pasta Mfg
311900 Other Food Mfg (including coffee,
tea, flavorings & seasonings)
Beverage and Tobacco Product
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, &
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
Petroleum and Coal Products
324110 Petroleum Refineries (including
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
326100 Plastics Product Mfg
326200 Rubber Product Mfg
Nonmetallic Mineral Product
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
331200 Steel Product Mfg from
Purchased Steel
331310 Alumina & Aluminum Production
& Processing
331400 Nonferrous Metal (except
Aluminum) Production &
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
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
Computer and Electronic Product
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
Furniture and Related Product
337000 Furniture & Related Product
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
423400 Professional & Commercial
Equipment & Supplies
423500 Metal & Mineral (except
423600 Household Appliances and
Electrical & Electronic Goods
423700 Hardware, Plumbing, & Heating
Equipment & Supplies
423800 Machinery, Equipment, &
423910 Sporting & Recreational Goods &
423920 Toy, & Hobby Goods, & Supplies
423930 Recyclable Materials
423940 Jewelry, Watch, Precious Stone,
& Precious Metals
423990 Other Miscellaneous Durable
Merchant Wholesalers, Nondurable
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
Instructions for Form 5500-EZ (2020)
Forms 5500, 5500-SF, and 5500-EZ Codes for Principal Business Activity (continued)
424700 Petroleum & Petroleum
424800 Beer, Wine, & Distilled Alcoholic
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
425120 Wholesale Trade Agents &
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
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)
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
Gasoline Stations
447100 Gasoline Stations (including
convenience stores with gas)
Clothing and Clothing Accessories
448110 Men’s Clothing Stores
448120 Women’s Clothing Stores
448130 Children’s & Infants’ Clothing
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
451211 Book Stores
451212 News Dealers & Newsstands
General Merchandise Stores
452200 Department Stores
452300 General Merchandise Stores incl.
Warehouse Clubs &
Miscellaneous Store Retailers
453110 Florists
453210 Office Supplies & Stationery
453220 Gift, Novelty, & Souvenir Stores
453310 Used Merchandise Stores
453910 Pet & Pet Supplies Stores
453920 Art Dealers
453930 Manufactured (Mobile) Home
453990 All Other Miscellaneous Store
Retailers (including tobacco,
candle, & trophy shops)
Nonstore Retailers
454110 Electronic Shopping & Mail-Order
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)
Transportation and
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-
484200 Specialized Freight Trucking
Transit and Ground Passenger
485110 Urban Transit Systems
485210 Interurban & Rural Bus
485310 Taxi Service
485320 Limousine Service
485410 School & Employee Bus
485510 Charter Bus Industry
485990 Other Transit & Ground
Passenger Transportation
Pipeline Transportation
486000 Pipeline Transportation
Scenic & Sightseeing Transportation
487000 Scenic & Sightseeing
Support Activities for Transportation
488100 Support Activities for Air
488210 Support Activities for Rail
488300 Support Activities for Water
488410 Motor Vehicle Towing
488490 Other Support Activities for
Road Transportation
488510 Freight Transportation
488990 Other Support Activities for
Couriers and Messengers
492110 Couriers
492210 Local Messengers & Local
Warehousing and Storage
493100 Warehousing & Storage (except
lessors of miniwarehouses &
self-storage units)
Publishing Industries (except Internet)
511110 Newspaper Publishers
511120 Periodical Publishers
511130 Book Publishers
511140 Directory & Mailing List
511190 Other Publishers
511210 Software Publishers
Motion Picture and Sound Recording
512100 Motion Picture & Video
Industries (except video rental)
512200 Sound Recording Industries
Broadcasting (except Internet)
515100 Radio & Television Broadcasting
515210 Cable & Other Subscription
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 &
Finance and Insurance
Depository Credit Intermediation
522110 Commercial Banking
522120 Savings Institutions
522130 Credit Unions
522190 Other Depository Credit
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
522300 Activities Related to Credit
Intermediation (including loan
brokers, check clearing, &
money transmitting)
Securities, Commodity Contracts, and
Other Financial Investments and Related
523110 Investment Banking & Securities
523120 Securities Brokerage
523130 Commodity Contracts Dealing
523140 Commodity Contracts Brokerage
523210 Securities & Commodity
523900 Other Financial Investment
Activities (including portfolio
management & investment
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 &
524290 Other Insurance Related
Activities (including third-party
administration of Insurance and
pension funds)
Funds, Trusts, and Other Financial
525100 Insurance & Employee Benefit
525910 Open-End Investment Funds
(Form 1120-RIC)
525920 Trusts, Estates, & Agency
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).
Real Estate and Rental and
Real Estate
531110 Lessors of Residential Buildings
& Dwellings (including equity
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 &
531310 Real Estate Property Managers
531320 Offices of Real Estate Appraisers
531390 Other Activities Related to Real
Rental and Leasing Services
532100 Automotive Equipment Rental &
532210 Consumer Electronics &
Appliances Rental
532281 Formal Wear & Costume Rental
532282 Video Tape & Disc Rental
Instructions for Form 5500-EZ (2020)
Forms 5500, 5500-SF, and 5500-EZ Codes for Principal Business Activity (continued)
532283 Home Health Equipment Rental
532284 Recreational Goods Rental
532289 All Other Consumer Goods
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)
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
541213 Tax Preparation Services
541214 Payroll Services
541219 Other Accounting Services
Architectural, Engineering, and Related
541310 Architectural Services
541320 Landscape Architecture
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
541511 Custom Computer Programming
541512 Computer Systems Design
541513 Computer Facilities
Management Services
541519 Other Computer Related
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
541940 Veterinary Services
541990 All Other Professional,
Scientific, & Technical Services
Management of Companies
(Holding Companies)
551111 Offices of Bank Holding
551112 Offices of Other Holding
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
561500 Travel Arrangement &
Reservation Services
561600 Investigation & Security Services
561710 Exterminating & Pest Control
561720 Janitorial Services
561730 Landscaping Services
561740 Carpet & Upholstery Cleaning
561790 Other Services to Buildings &
561900 Other Support Services (including
packaging & labeling services, &
convention & trade show
Waste Management and Remediation
562000 Waste Management and
Remediation Services
Educational Services
611000 Educational Services (including
schools, colleges, & universities)
Health Care and Social
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, &
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
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)
622000 Hospitals
Nursing and Residential Care Facilities
623000 Nursing & Residential Care
Social Assistance
624100 Individual & Family Services
624200 Community Food & Housing, &
Emergency & Other Relief
624310 Vocational Rehabilitation
624410 Child Day Care Services
Arts, Entertainment, and
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, &
Museums, Historical Sites, and Similar
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)
Accommodation and Food
721110 Hotels (except Casino Hotels) &
721120 Casino Hotels
721191 Bed & Breakfast Inns
721199 All other Traveler
721210 RV (Recreational Vehicle) Parks
& Recreational Camps
721310 Rooming and Boarding Houses,
Dormitories, and Workers’
Food Services and Drinking Places
722300 Special Food Services
(including food service
contractors & caterers)
722410 Drinking Places (Alcoholic
722511 Full-Service Restaurants
722513 Limited-Service Restaurants
722514 Cafeterias and Buffets
722515 Snack and Non-alcoholic
Beverage Bars
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
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
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
812210 Funeral Homes & Funeral
812220 Cemeteries & Crematories
812310 Coin-Operated Laundries &
812320 Drycleaning & Laundry Services
(except Coin-Operated)
812330 Linen & Uniform Supply
812910 Pet Care (except Veterinary)
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
813930 Labor Unions and Similar Labor
921000 Governmental Instrumentality or