Paper forms must be obtained from the IRS or printed using software from an EFAST approved software developer.

Hand print and machine print forms generated by EFAST approved software will not be processed if they are printed out blank, or with limited information, and then completed by pen or typewriter. Only official hand print paper forms printed by the IRS may be completed by pen or typewriter.

All information should be in the specific fields or boxes provided on the forms and schedules. Information entered outside of the fields or boxes may not be processed.

Filings using photocopies of the computer scannable forms and schedules may be returned or cause correspondence requiring additional information.

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 staple the forms. Use binder clips or other fasteners that do not perforate the paper.

Do not submit extraneous material or information, such as arrows used to indicate where to sign, notes between preparers of the report, notations on the form, e.g., “DOL copy,” etc.

Do not submit unnecessary or blank schedules. Except for certain Schedule SSA filings specifically permitted by the instructions, schedules should be submitted only with a Form 5500 or in response to correspondence from the Employee Benefits Security Administration (EBSA) regarding the processing of your return/report.

Submit all schedules (including the correct number of schedules) for which a box is checked on Form 5500, Part II, line 10.

Do not attach or send any payments to EFAST.

All Forms 5500 and 5500-EZ must be filed with the EBSA either electronically using computer software from EFAST approved vendors or at the EFAST address specified within the instructions. (See Where To File.)

Clearly identify all attachments. At the top of each attachment, indicate the schedule and line, if any (e.g., Schedule I, Line 4k), to which the attachment relates.

Do not enter social security numbers on the Form 5500, schedules, or other attachments unless specifically required by the form, schedules, or instructions. The Form 5500 and most of the schedules are open to public inspection, and the contents are public information and are subject to publication on the Internet.

Form 5500 — The lines 6 and 7 instructions on counting participants and beneficiaries in welfare benefit plans have been expanded to include the definition of when an individual is no longer a participant or beneficiary.

Form 5500 — The instructions have been revised to add the new mail and private delivery service addresses for submitting late filing penalties under the Delinquent Filer Voluntary Compliance Program.

Form 5500 — The instructions covering small and large pension plans, under the Pension Benefit Plan Filing Requirements, have been clarified for attaching the pages of Schedule SSA to Form 5500.

Schedule B — The instructions for lines 1d(2)(a), 1d(2)(c), and 6a have been modified as the Pension Protection Act of 2006 changed the interest rate to be used in calculating a plan's current liability for the 2006 plan year.

Schedule B — The Pension Protection Act of 2006 provides funding relief for certain defined benefit plans (other than multiemployer plans) maintained by a commercial passenger airline or by an employer whose principal business is providing catering services to a commercial passenger airline. Special instructions have been added for this provision allowing eligible plans to be funded using an alternative funding schedule based on 17-year amortization of unfunded liabilities.

Schedules H and I — The TIPs in the instructions for lines 4a and 4d of Schedules H and I have been updated to refer to the revised Voluntary Fiduciary Correction Program (VFCP), which was published in the Federal Register on April 19, 2006. The TIPs also explain that applicants that satisfy both the VFCP requirements and the conditions of Prohibited Transaction Exemption (PTE) 2002-51 are relieved from the obligation to file the Form 5330 with the IRS.

Schedule P — The Internal Revenue Service no longer requires the filing of Schedule P, Annual Return of Fiduciary of Employee Benefit Trust.

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