Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan

2015

Department of the Treasury
Internal Revenue Service

Instructions for
Form 5500-EZ
Annual Return of One-Participant
(Owners and Their Spouses) Retirement 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 www.irs.gov/form5500ez.

What's New

IRS Electronic Filing Requirements. On September
29, 2014, the Department of the Treasury and the IRS
issued final regulations under sections 301.6058-2 of the
Procedure and Administration Regulations (electronic
filing regulations) that require certain plan administrators
(or, in certain situations, an employer maintaining a
retirement plan) to electronically file Form 5500 series
returns (see T.D. 9695, 79 F.R. 58256 at www.irs.gov/irb/
2014-42_IRB/ar06.html). Under the electronic filing
regulations, you are required to file the Form 5500-SF,
Short Form Annual Return/Report of Small Employee
Benefit Plan, electronically using the ERISA Filing
Acceptance System (EFAST2) instead of filing a paper
Form 5500-EZ if you are 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. The electronic filing
requirement under the regulations for Form 5500 series
returns applies to plan years that begin on or after January
1, 2015, but only for filings with a filing deadline (not taking
into account extensions) after December 31, 2015.
However, IRS may waive the electronic filing requirement
for filers of one-participant plans and certain foreign plans
in the case 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 www.irs.gov/irb/
2015-39_IRB/ar16.html. For more information regarding
the electronic filing requirement, see How To File.
Participant information. Questions on line 6 have been
split and added for active participants and number of
participants that terminated employment during the plan
year with accrued benefits that were less than 100%
vested.
IRS Compliance Questions. New IRS compliance
questions were added to lines 13 through 16. The IRS has
decided not to require plan sponsors to complete these
questions for the 2015 plan year, and plan sponsors
should skip these questions when completing the form.
IRS Late Filer Penalty Relief Program. The
Department of the Treasury and the IRS established a
permanent penalty relief program for late annual reporting
Mar 03, 2016

for non-Title I retirement plans effective June 3, 2015. This
late filer penalty relief program facilitates voluntary
compliance by plan administrators and plan sponsors who
are delinquent in filing their annual return under section
6058 by permitting plan administrators and sponsors to
pay a reduced monetary penalty for delinquent filing by
voluntarily complying with their IRS annual reporting
obligations. If the Form 5500-EZ is being filed under this
late filer penalty relief program, the applicant must print in
red letters in the top margin above the form's title on the
first page of the return: “Delinquent Return Submitted
under Rev. Proc. 2015-32, Eligible for Penalty Relief.”
Each submission must include a completed paper copy of
Form 14704, Transmittal Schedule – Form 5500-EZ
Delinquent Filer Penalty Relief Program (Revenue
Procedure 2015-32). The completed Form 14704 must be
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
I.R.B. 1063, for more information.

Filing Tips

To reduce the possibility of correspondence and
penalties, we remind filers:
Use the online, fillable 2015 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.
Paper should be clean without glue or other sticky
substances.
Do not submit extraneous information such as arrows
or notes on the form.
Mail Form 5500-EZ for plan year 2015 to the IRS office
in Ogden, Utah, to be processed. See Where To File in
these instructions.
A one-participant plan or a foreign plan that is eligible to
file Form 5500-SF may elect to file Form 5500-SF
electronically with EFAST2 rather than filing a Form
5500-EZ on paper with the IRS. See EFAST2 Filing
System in these instructions.

Cat. No. 63264C

Phone Help

If you have questions and need help in completing this
form, please call the IRS Help Line at 1-877-829-5500.
This toll-free telephone service is available Monday
through Friday.

2. Covers only one or more partners (or partners and
their spouses) in a business partnership; 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).

How To Get Forms and Publications

You can find Form 5500-EZ and its instructions by visiting
the IRS Internet website at www.irs.gov/formspubs. You
can also find and order other IRS forms and publications
at www.irs.gov/orderforms.

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.

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.

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.

Photographs of Missing Children

Do not file an annual return for a plan that is a
qualified foreign plan within the meaning of
CAUTION
section 404A(e) that does not qualify for the
treatment provided in section 402(d).

!

The Internal Revenue Service is a proud partner with the
National Center for Missing and Exploited Children.
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.

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

General Instructions
Purpose of Form

You do not have to file Form 5500-EZ for the 2015 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 2015 plan
year does not exceed $250,000, unless 2015 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 2015 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 2015 plan
year.

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) and that do not file Form
5500-SF electronically to satisfy certain annual reporting
and filing obligations imposed by the Code.
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, regardless of whether the plan was
previously required to file an annual return on Form 5500.
Therefore, every one-participant plan required to file an
annual return must file paper Form 5500-EZ with the IRS
or electronically file Form 5500-SF using the EFAST2
Filing System in place of filing Form 5500-EZ.

How To File

Who Must File Form 5500-EZ

Paper forms for filing. The 2015 Form 5500-EZ must 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 2015 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 2015 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

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 and you do not file the
annual return electronically on Form 5500-SF.
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
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Form 5500-EZ regardless of whether or not the plan
covered more than 100 participants at the beginning of
the plan year or satisfies other conditions listed in the
Instructions for Form 5500-SF.

necessary. Paper forms are available from the IRS as
discussed earlier in How To Get Forms and Publications.
Mandatory electronic filing. For 2014 and prior years,
filers had the option of filing Form 5500-SF electronically
or filing Form 5500-EZ on paper with the IRS. Beginning
with the 2015 plan year, however, some filers are now
required to file their annual returns electronically. A filer
must file the Form 5500-SF electronically (see EFAST2
Filing System) instead of filing a paper Form 5500-EZ 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-SF
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-SF 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 www.irs.gov/irb/
2015-39_IRB/ar16.html.

Note (3). Information filed on Form 5500-EZ and Form
5500-SF is required to be made available to the public.
However, the information for a one-participant plan or a
foreign plan whether electronically filed with EFAST2
using a Form 5500-SF or filed on paper using a Form
5500-EZ 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
2015 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 2015 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.

EFAST2 Filing System

One-participant plans and foreign plans may satisfy their
filing obligation under the Code by filing Form 5500-SF
electronically under EFAST2 in place of Form 5500-EZ
(on paper).

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.

One-participant plans and foreign plans need complete
only the following questions on the Form 5500-SF:
Part I, lines A, B, and C;
Part II, lines 1a–5b, 5d(1), 5d(2), and 5(e);
Part III, lines 7a–c, and 8a;
Part IV, line 9a;
Part V, line 10g; and
Part VI, lines 11–12e.
Under EFAST2, you must electronically file the 2015
Forms 5500 and 5500-SF using EFAST2's web-based
filing system or you may file through an
EFAST2-approved vendor. The 2015 Form 5500-EZ will
be filed on paper and cannot be filed with this electronic
system. For more information, 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-SF electronically
instead of filing Form 5500-EZ 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. The 2015 Schedule MB (Form 5500) and the 2015
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 2015
Form 5500-EZ filing.

Note (2). If a filer is not subject to the IRS mandatory
electronic filing requirement under Treasury Regulations
section 301.6058-2, a Form 5500-SF may also be filed for
a one-participant plan or a foreign plan instead of filing

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When To File

Preparer Information

File the 2015 return for plan years that started in 2015.
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 2015 (not to exceed 12 months in length).

For the 2015 plan year, the IRS has decided not to require
plan sponsors to enter the “Preparer's name (including
firm's name, if applicable), address, and telephone
number” at the bottom of the first page of Form 5500. Plan
sponsors should skip these questions when completing
Form 5500-EZ.

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.

Penalties

The Internal Revenue Code imposes a penalty of $25 a
day (up to $15,000) for not filing returns in connection with
pension, profit-sharing, etc., plans by the required due
date.

Late Filer Penalty Relief Program. The Department of
the Treasury and the IRS established a permanent
penalty relief program for late annual reporting for
non-Title I retirement plans effective June 3, 2015,
providing 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 section 6058. If the Form 5500-EZ is being filed
under this late filer penalty relief program, the applicant
must print in red letters in the top margin above the form’s
title on the first page of the return: “Delinquent Return
Submitted under Rev. Proc. 2015-32, Eligible for Penalty
Relief.” Each submission 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 I.R.B. 1063, for more information.

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
“MMDDYYYY” (for example, “01/01/2015”).
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.

Where To File

File the Form 5500-EZ at the following address:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0020

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).

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. The private delivery services
include only the following:
Federal Express (FedEx): FedEx First Overnight,
FedEx Priority Overnight, FedEx Standard Overnight,
FedEx 2 Day, FedEx International Next Flight Out, FedEx
International Priority, FedEx International First, and FedEx
International Economy.
United Parcel Service (UPS): UPS Next Day Air Early
AM, UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd
Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express
Plus, and UPS Worldwide Express.
The private delivery service can tell you how to get
written proof of the mailing date.
Private delivery services should use the following
address:

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 2015 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” that filed a Form 5500-SF electronically, you may
submit the amendment either electronically using the
Form 5500-SF with EFAST2 or on paper using the Form
5500-EZ with the IRS. If you are filing an amended return
for a one-participant 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.

Internal Revenue Service
1973 Rulon White Blvd.
Ogden, UT 84201

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)).

Who Must Sign

The plan administrator or employer (owner) must sign and
date paper Form 5500-EZ for the 2015 filing.
-4-

Final Return

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.

All one-participant 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.

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.

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.)
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.

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.

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.

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 www.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.

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.

The online application process is not yet available
for plans with addresses in foreign countries.
CAUTION
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 or fax the form to
859-669-5987.

!

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.

Line 2c. Enter the employer's telephone number
including the area code.

Foreign Plan

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.

Check box C if the return is filed by a foreign plan. See
Who Must File Form 5500-EZ, earlier.

Part II – Basic Plan Information
Line 1a. Enter the formal name of the plan.

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“Participant” for purpose of lines 6a(1)–6b(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 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.
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.
Line 4a. The IRS has decided not to require plan
sponsors to complete this question for the 2015 plan year,
and plan sponsors should skip this question when
completing the form.
Line 4b. The IRS has decided not to require plan
sponsors to complete this question for the 2015 plan year,
and plan sponsors should skip this question when
completing the form.
Line 4c. The IRS has decided not to require plan
sponsors to complete this question for the 2015 plan year,
and plan sponsors should skip this question when
completing the form.

Line 6c. 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.

Line 4d. The IRS has decided not to require plan
sponsors to complete this question for the 2015 plan year,
and plan sponsors should skip this question when
completing the form.

Part III – Financial Information

Line 5. If the employer's name and/or EIN have changed
since the last return was filed for this plan, enter the
employer's name, EIN, and the plan number as it
appeared on the last return filed for this plan.

Note. Amounts reported on lines 7a, 7b, and 7c 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(1). Enter the total number of participants at the
beginning of the plan year.

Line 7a. “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).

Line 6a(2). Enter the total number of active participants
at the beginning of the plan year.
Line 6b(1). Enter the total number of participants at the
end of the plan year.
Line 6b(2). Enter the total number of active participants
at the end of the plan year.
-6-

If the plan is a defined benefit plan, the enrolled actuary
must complete and sign the 2015 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 2015 Instructions for
Form 5500 for more information about Schedule SB.

Enter the total amount of plan assets at the beginning
of the plan year in column (1). Do not include contributions
designated for the 2015 plan year in column (1). Enter the
total amount of plan assets at the end of the plan year in
column (2).
Line 7b. 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.

Line 12a. 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.

Lines 8a and 8b. Enter the total cash contributions
received and/or receivable by the plan from employers
and participants during the plan year.
Line 8c. 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 9. Enter the two-character plan characteristics from
the List of Plan Characteristics Codes found later in these
instructions.

Line 13a. The IRS has decided not to require plan
sponsors to complete this question for the 2015 plan year,
and plan sponsors should skip this question when
completing the form.

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.

Line 13b. The IRS has decided not to require plan
sponsors to complete this question for the 2015 plan year,
and plan sponsors should skip this question when
completing the form.

Part V – Compliance and Funding
Questions

Line 13c. The IRS has decided not to require plan
sponsors to complete this question for the 2015 plan year,
and plan sponsors should skip this question when
completing the form.

Line 10. 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.

Line 13d. The IRS has decided not to require plan
sponsors to complete this question for the 2015 plan year,
and plan sponsors should skip this question when
completing the form.
Line 14. The IRS has decided not to require plan
sponsors to complete this question for the 2015 plan year,
and plan sponsors should skip this question when
completing the form.
Line 15. The IRS has decided not to require plan
sponsors to complete this question for the 2015 plan year,
and plan sponsors should skip this question when
completing the form.
Line 16. The IRS has decided not to require plan
sponsors to complete this question for the 2015 plan year,
and plan sponsors should skip this question when
completing the form.

Line 11. Check “Yes,” if this plan is a defined benefit plan
subject to the minimum funding standard requirements of
section 412.
Line 11a. Enter the unpaid minimum required
contribution for all years from line 40 of Schedule SB
(Form 5500).

-7-

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Learning about the law or the form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19 hr., 07 min.

. . . . . . . . . . . . . . . . . .

3 hr., 01min.

Preparing the form. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5 hr., 19 min.

Copying, assembling, and sending the form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . .

32 min.

If you have suggestions for making this form simpler, we would be happy to hear from you. You can send us
comments from www.irs.gov/formspubs. Click on “More Information” and then on “Give us feedback.” You can also send
your comments to 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.

-8-

2D

LIST OF PLAN CHARACTERISTICS CODES FOR
LINE 9
CODE
1A
1B
1C

1D
1E
1F

1I

CODE
2A

2B
2C

2E
2J

Defined Benefit Pension Features
Benefits are primarily pay related.
Benefits are primarily flat dollar (includes dollars per
year of service).
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 percent of final average pay times years of service,
or the amount of the employee's hypothetical account
balance).
Floor-offset plan – Plan benefits are subject to offset for
retirement benefits provided by an
employer-sponsored defined contribution plan.
Section 401(h) arrangement – Plan contains separate
accounts under section 401(h) to provide employee
health benefits.
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).
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).
Defined Contribution Pension Features
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).
Target benefit plan.
Money purchase (other than target benefit).

2K

2R
2S
2T
CODE
3A
3B
3C
3D
3E
3F
3H
3J

-9-

Offset plan – Plan benefits are subject to offset for
retirement benefits provided in another plan or
arrangement of the employer.
Profit-sharing.
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.
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) with only QNECs and/or
QMACs. Also not applicable if section 403(b)(1),
403(b)(7), or 408 arrangement/accounts annuities.
Participant-directed brokerage accounts provided as
an investment option under the plan.
Plan provides for automatic enrollment in plan that has
elective contributions deducted from payroll.
Total or partial participant-directed account plan – Plan
uses default investment account for participants who
fail to direct assets in their account.
Other Pension Benefit Features
Non-U.S. plan – Pension plan maintained outside the
United States primarily for nonresident aliens.
Plan covering self-employed individuals.
Plan not intended to be qualified – A plan not intended
to be qualified under sections 401, 403, or 408.
Pre-approved pension plan – A master, prototype, or
volume submitter plan that is the subject of a favorable
opinion or advisory letter from the IRS.
A one-participant plan that satisfies minimum coverage
requirements of section 410(b) only when combined
with another plan of the employer.
Plan sponsor(s) received services of leased
employees, as defined in section 414(n), during the
plan year.
Plan sponsor(s) is (are) a member(s) of a controlled
group (sections 414(b), (c), or (m)).
U.S.-based plan that covers residents of Puerto Rico
and is qualified under both section 401 and section
1165 of Puerto Rico Code.

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

Mining
211110
212110
212200
212310
212320

Oil & Gas Extraction
Coal Mining
Metal Ore Mining
Stone Mining & Quarrying
Sand, Gravel, Clay, &
Ceramic & Refractory
Minerals Mining & Quarrying
212390 Other Nonmetallic Mineral
Mining & Quarrying
213110 Support Activities for Mining

Utilities
221100 Electric Power Generation,
Transmission & Distribution
221210 Natural Gas Distribution
221300 Water, Sewage, & Other
Systems
221500 Combination Gas and Electric

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

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

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)

Manufacturing
Food Manufacturing
311110 Animal Food Mfg
311200 Grain & Oilseed Milling
311300 Sugar & Confectionery
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

on the North American Industry Classification
System.

Printing and Related Support
Activities
323100 Printing & Related Support
Activities
Petroleum and Coal Products
Manufacturing
324110 Petroleum Refineries
(including integrated)
324120 Asphalt Paving, Roofing, &
Saturated Materials Mfg
324190 Other Petroleum & Coal
Products Mfg
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

-10-

333900 Other General Purpose
Machinery Mfg
Computer and Electronic Product
Manufacturing
334110 Computer & Peripheral
Equipment Mfg
334200 Communications Equipment
Mfg
334310 Audio & Video Equipment
Mfg
334410 Semiconductor & Other
Electronic Component Mfg
334500 Navigational, Measuring,
Electromedical, & Control
Instruments Mfg
334610 Manufacturing & Reproducing
Magnetic & Optical Media
Electrical Equipment, Appliance,
and Component Manufacturing
335100 Electric Lighting Equipment
Mfg
335200 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
Manufacturing

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 Metals & Minerals (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, Watches, Precious
Stones, & 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

Forms 5500, 5500-SF, and 5500-EZ Codes for Principal Business Activity (Continued)
424500 Farm Product Raw Materials
424600 Chemical & Allied Products
424700 Petroleum & Petroleum
Products
424800 Beer, Wine, & Distilled
Alcoholic Beverages
424910 Farm Supplies
424920 Books, Periodicals, &
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

Retail Trade
Motor Vehicle and Parts Dealers
441110 New Car Dealers
441120 Used Car Dealers
441210 Recreational Vehicle Dealers
441228 Motorcycle, ATV, and All
Other Motor Vehicle Dealers
441222 Boat Dealers
441300 Automotive Parts,
Accessories, & Tire Stores
Furniture and Home Furnishings
Stores
442110 Furniture Stores
442210 Floor Covering Stores
442291 Window Treatment Stores
442299 All Other Home Furnishings
Stores
Electronics and Appliance Stores
443141 Household Appliance Stores
443142 Electronics Stores (including
Audio, Video, Computer, and
Camera Stores)
Building Material and Garden
Equipment and Supplies Dealers
444110 Home Centers
444120 Paint & Wallpaper Stores
444130 Hardware Stores
444190 Other Building Material
Dealers
444200 Lawn & Garden Equipment &
Supplies Stores
Food and Beverage Stores
445110 Supermarkets and Other
Grocery (except
Convenience) Stores
445120 Convenience Stores
445210 Meat Markets
445220 Fish & Seafood Markets
445230 Fruit & Vegetable Markets
445291 Baked Goods Stores
445292 Confectionery & Nut Stores
445299 All Other Specialty Food
Stores
445310 Beer, Wine, & Liquor Stores
Health and Personal Care Stores
446110 Pharmacies & Drug Stores
446120 Cosmetics, Beauty Supplies,
& Perfume Stores
446130 Optical Goods Stores
446190 Other Health & Personal Care
Stores
Gasoline Stations
447100 Gasoline Stations (including
convenience stores with gas)
Clothing and Clothing Accessories
Stores
448110 Men's Clothing Stores
448120 Women's Clothing Stores
448130 Children's & Infants' Clothing
Stores
448140 Family Clothing Stores
448150 Clothing Accessories Stores
448190 Other Clothing Stores

448210 Shoe Stores
448310 Jewelry Stores
448320 Luggage & Leather Goods
Stores
Sporting Goods, Hobby, Book, and
Music Stores
451110 Sporting Goods Stores
451120 Hobby, Toy, & Game Stores
451130 Sewing, Needlework, & Piece
Goods Stores
451140 Musical Instrument &
Supplies Stores
451211 Book Stores
451212 News Dealers & Newsstands
General Merchandise Stores
452110 Department Stores
452900 Other General Merchandise
Stores
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)

Transportation and
Warehousing
Air, Rail, and Water Transportation
481000 Air Transportation
482110 Rail Transportation
483000 Water Transportation
Truck Transportation
484110 General Freight Trucking,
Local
484120 General Freight Trucking,
Long-distance
484200 Specialized Freight Trucking
Transit and Ground Passenger
Transportation
485110 Urban Transit Systems
485210 Interurban & Rural Bus
Transportation
485310 Taxi Service
485320 Limousine Service
485410 School & Employee Bus
Transportation
485510 Charter Bus Industry
485990 Other Transit & Ground
Passenger Transportation
Pipeline Transportation
486000 Pipeline Transportation
Scenic & Sightseeing
Transportation
487000 Scenic & Sightseeing
Transportation
Support Activities for
Transportation
488100 Support Activities for Air
Transportation
488210 Support Activities for Rail
Transportation
488300 Support Activities for Water
Transportation
488410 Motor Vehicle Towing

488490 Other Support Activities for
Road Transportation
488510 Freight Transportation
Arrangement
488990 Other Support Activities for
Transportation
Couriers and Messengers
492110 Couriers
492210 Local Messengers & Local
Delivery
Warehousing and Storage
493100 Warehousing & Storage
(except lessors of
miniwarehouses &
self-storage units)

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)

Finance and Insurance
Depository Credit Intermediation
522110 Commercial Banking
522120 Savings Institutions
522130 Credit Unions
522190 Other Depository Credit
Intermediation
Nondepository Credit
Intermediation
522210 Credit Card Issuing
522220 Sales Financing
522291 Consumer Lending
522292 Real Estate Credit (including
mortgage bankers &
originators)
522293 International Trade Financing
522294 Secondary Market Financing
522298 All Other Nondepository
Credit Intermediation
Activities Related to Credit
Intermediation
522300 Activities Related to Credit
Intermediation (including loan
brokers, check clearing, &
money transmitting)
Securities, Commodity Contracts,
and Other Financial Investments
and Related Activities
523110 Investment Banking &
Securities Dealing
523120 Securities Brokerage
523130 Commodity Contracts
Dealing

-11-

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).

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
532220 Formal Wear & Costume
Rental
532230 Video Tape & Disc Rental
532290 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)

Professional, Scientific, and
Technical Services
Legal Services
541110 Offices of Lawyers
541190 Other Legal Services

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

Management of Companies
(Holding Companies)
551111 Offices of Bank Holding
Companies
551112 Offices of Other Holding
Companies

Administrative and Support and
Waste Management and
Remediation Services
Administrative 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 &
Remediation Services

Educational Services
611000 Educational Services
(including schools, colleges,
& universities)

Health Care and Social
Assistance
Offices of Physicians and Dentists
621111 Offices of Physicians (except
mental health specialists)
621112 Offices of Physicians, Mental
Health Specialists
621210 Offices of Dentists
Offices of Other Health
Practitioners
621310 Offices of Chiropractors
621320 Offices of Optometrists
621330 Offices of Mental Health
Practitioners (except
Physicians)
621340 Offices of Physical,
Occupational & Speech
Therapists, & Audiologists
621391 Offices of Podiatrists
621399 Offices of All Other
Miscellaneous Health
Practitioners
Outpatient Care Centers
621410 Family Planning Centers
621420 Outpatient Mental Health &
Substance Abuse Centers
621491 HMO Medical Centers
621492 Kidney Dialysis Centers
621493 Freestanding Ambulatory
Surgical & Emergency
Centers
621498 All Other Outpatient Care
Centers

Medical and Diagnostic
Laboratories
621510 Medical & Diagnostic
Laboratories
Home Health Care Services
621610 Home Health Care Services
Other Ambulatory Health Care
Services
621900 Other Ambulatory Health
Care Services (including
ambulance services & blood
& organ banks)
Hospitals
622000 Hospitals
Nursing and Residential Care
Facilities
623000 Nursing & Residential Care
Facilities
Social Assistance
624100 Individual & Family Services
624200 Community Food & Housing,
& Emergency & Other Relief
Services
624310 Vocational Rehabilitation
Services
624410 Child Day Care Services

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
Amusement, 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
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 & Boarding Houses
Food Services and Drinking Places
722300 Special Food Services
(including food service
contractors & caterers)

-12-

722410 Drinking Places (Alcoholic
Beverages)
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 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, & Similiar
Organizations (including
condominium and
homeowners associations)
813930 Labor Unions and Similar
Labor Organizations
921000 Governmental Instrumentality
or Agency