What is Form 5500?
Form 5500 is the “Annual Return/Report of Employee Benefit Plan”. The Department of Labor (DOL), the IRS and the Pension Benefit Guaranty Corporation developed it together so a plan files one report that satisfies all three. Plans file it electronically through the DOL's EFAST2 system, and every filing is public.
Who files it
The plan administrator files it, usually the employer or a benefits committee. Most private-sector retirement plans covered by ERISA file every year: 401(k), 403(b) plans of private nonprofits, profit-sharing, pension (defined benefit) and ESOP plans, plus many health and welfare plans. Government and most church plans are exempt.
- Form 5500: the full version, used by plans with 100 or more participants (with account balances, for 401(k)-type plans) and by smaller plans that don't qualify for the short form. It comes with schedules.
- Form 5500-SF: a short form for most small plans (generally fewer than 100 participants) that hold easy-to-value assets.
- Form 5500-EZ: for one-participant plans, filed with the IRS rather than through EFAST2.
When it's due
The last day of the seventh month after the plan year ends: July 31 for a calendar-year plan. Form 5558 extends that by two and a half months, to October 15. That's why many large plans' filings arrive in the fall, and why data for a plan year usually becomes available 10 to 22 months after it starts.
What's in it
| Part | What it tells you |
|---|---|
| Form 5500, Parts I–II | Plan name and number, sponsor and EIN, plan administrator and phone number, participant counts, plan type codes. |
| Schedule H (large plans) | Balance sheet and income statement: assets, employer and employee contributions, benefits paid, administrative expenses; the auditor's opinion; compliance questions such as late deposits of employee contributions. |
| Schedule I (small plans) | A shorter financial summary for small plans filing the full Form 5500. |
| Schedule C | Service providers paid $5,000 or more, with their roles (recordkeeper, trustee, investment manager) and compensation. |
| Schedule R | Retirement plan information such as distributions and funding. |
| Auditor's report (attachment) | Large plans attach an independent audit. Its notes describe the plan: the match formula, vesting, loans, and who holds the assets. |
Why it matters if you work there
Employers rarely publish their 401(k) match outside the benefits portal, but the audit-report notes state it. The filing also shows what the plan costs to run, how big it is, and which company keeps the accounts. We turn those filings into employer pages and lists, with every number cited to the filing.
How to look one up
Use our Form 5500 search by employer, EIN or plan name, or the DOL's official EFAST2 search. Then see how to read a Form 5500.
Common questions
What is Form 5500?
Form 5500 is the annual return/report that most employee benefit plans, including 401(k) plans, file with the U.S. Department of Labor, the IRS and the PBGC. It reports the plan’s participants, finances, service providers and, for larger plans, an independent audit.
Who has to file Form 5500?
Generally, the administrator of a private-sector pension or welfare benefit plan covered by ERISA. Small plans that meet certain conditions can file the shorter Form 5500-SF. One-participant plans (for example, a solo 401(k)) file Form 5500-EZ with the IRS instead, or nothing if assets are under $250,000.
When is Form 5500 due?
By the last day of the seventh month after the plan year ends (July 31 for calendar-year plans). Filing Form 5558 extends the deadline by two and a half months, to October 15 for calendar-year plans.
Is Form 5500 public?
Yes. Filings are public and searchable on the Department of Labor’s EFAST2 system, and the structured data is released as bulk datasets.
General information from public sources, not financial, tax or legal advice.