IRS Releases 2025 Form 5500-EZ and Instructions

The Internal Revenue Service has released the 2025 Form 5500-EZ and Instructions for Form 5500-EZ, Annual Return of a One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan. This return is filed by a retirement plan that covers only an incorporated or unincorporated business owner (and spouse), or partners (and spouses), and does not provide benefits to others. It must be filed after a retirement plan’s assets reach the $250,000 threshold and in a year of plan termination.