2020 Instructions for Form 5500-EZ
Annual Return of a One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan

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Table of Contents

General Instructions
Specific Instructions

Section references are to the Internal Revenue Code unless otherwise noted.

Future developments. top For the latest information about developments related to Form 5500-EZ and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form5500EZ.

What's New Return to top

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 Return to top

To reduce the possibility of correspondence and penalties, we remind filers of the following.

Filing Form 5500-EZ on paper with the IRS:

Filing Form 5500-EZ electronically using the EFAST2 filing system:
Detailed information on electronic filing is available on the EFAST2 website at www.efast.dol.gov.

Phone Help Return to top

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 Return to top

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

Personal computer. top You can access the IRS website 24 hours a day, 7 days a week at IRS.gov to:

Photographs of Missing Children Return to top

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 child.

General Instructions Return to top

Purpose of Form Return to top

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 Return to top

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 spouses).

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:

Caution! 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 5500-SF.

Who Does Not Have To File Form 5500-EZ Return to top

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 Return to top

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 https://www.irs.gov/irb/2015-39_IRB.

EFAST2 Filing System Return to top

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 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-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 Return to top

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.

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:

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.

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 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 2020 Form 5500-EZ filing.

When To File Return to top

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 Return to top

File the paper Form 5500-EZ at the following address:

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0020

Private delivery services (PDSs). top 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 IRS.gov/PDS 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 Return to top

The plan administrator or employer (owner) must sign and date paper Form 5500-EZ for the 2020 filing.

Penalties Return to top

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 Return to top

Part I - Annual Return Identification Information Return to top

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, "01/01/2020").

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. top

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. top

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, earlier.

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. top

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. top

All one-participant plans and all foreign 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.

Extension of Time To File. top

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 2 ½ 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 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.

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. top

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 top

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 www.irs.gov/pub/irs-pdf/f14704.pdf. See Rev. Proc. 2015-32, 2015-24 1063, for more information.

Part II - Basic Plan Information Return to top

Line 1a. top Enter the formal name of the plan.

Line 1b. top 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. top Enter the date the plan first became effective.

Line 2a. top 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. top 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:

Caution! 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. top Enter the employer's telephone number including the area code.

Line 2d. top 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. top 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. top 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. top Enter the plan administrator's telephone number including the area code.

Lines 4a-4d. top 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). top Enter the total number of participants at the beginning of the plan year.

Line 5a(2). top Enter the total number of active participants at the beginning of the plan year.

Line 5b(1). top Enter the total number of participants at the end of the plan year.

Line 5b(2). top 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:

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.

  1. 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.
  2. 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.
  3. 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. top 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.

Part III - Financial Information Return to top

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. top "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. top 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. top Enter the total cash contributions received and/or receivable by the plan from employers and participants during the plan year.

Line 7c. top 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 Return to top

Line 8. top 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 Questions Return to top

Line 9. top 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 10. top Check "Yes" if this plan is a defined benefit plan subject to the minimum funding standard requirements of section 412.

Line 10a. top 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. top 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 inspection.

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
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 IRS.gov/FormComment. 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.



LIST OF PLAN CHARACTERISTICS CODES FOR LINE 8 top
CODE Defined Benefit Pension Features 2E Profit-sharing plan.
1A Benefits are primarily pay related. 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 cash.
1B Benefits are primarily flat dollar (includes dollars per year of service). 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 isa section 401(k) plan with only QNECs and/or QMACs. Also not applicable if section 403(b)(1), 403(b)(7), or 408 arrangement/accounts annuities.
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). 2R Participant-directed brokerage accounts provided as an investment option under the plan.
1D Floor-offset plan - Plan benefits are subject to offset for retirement benefits provided by an employer-sponsored defined contribution plan.
2S Plan provides for automatic enrollment in plan that has elective contributions deducted from payroll.
1E Section 401(h) arrangement - Plan contains separate accounts under section 401(h) to provide employee health benefits. 2T Total or partial participant-directed account plan - Plan uses default investment account for participants who fail to direct assets in their account.
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). CODE Other Pension Benefit Features
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). 3A Non-U.S. plan - Pension plan maintained outside the United States primarily for nonresident aliens.
CODE Defined Contribution Pension Features 3B Plan covering self-employed individuals.
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). 3C Plan not intended to be qualified - A plan not intended to be qualified under sections 401, 403, or 408.
3D Pre-approved pension plan - A pre-approved pension plan under sections 401, 403(a), and 4975(e)(7) of the Code 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.
2B Target benefit plan. 3F Plan sponsor(s) received services of leased employees, as defined in section 414(n), during the plan year.
2C Money purchase (other than target benefit) plan. 3H Plan sponsor(s) is (are) a member(s) of a controlled group or affiliated service group (sections 414(b), (c), or (m)).
2D Offset plan - Plan benefits are subject to offset for retirement benefits provided in another plan or arrangement of the employer. 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.


top 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
                 Production
115310     Support Activities for
                 Forestry
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     Metal & Mineral (except
                 petroleum)
423600     Household Appliances &
                 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, Watch, Precious
                 Stone, & 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
424500     Farm Product Raw Materials
424600     Chemical & Allied Products
424700     Petroleum & Petroleum
                 Products
424800     Beer, Wine, & Distilled
                 Alcoholic Beverages
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 Markets
425120     Wholesale Trade Agents &
                 Brokers
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)
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
                
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 and
                 convention & trade show
                 organizers)
Waste Management and
Remediation Services
562000     Waste Management and
                  Remediation Services
Mining
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, & Quarrying
212390     Other Nonmetallic Mineral
                 Mining & Quarrying
213110     Support Activities for Mining
Educational Services
611000     Educational Services
                 (including schools, colleges,
                 & universities)
Utilities
221100     Electric Power Generation,
                 Transmission & Distribution
221210     Natural Gas Distribution
221300     Water, Sewage & Other
                 Systems
221500     Combination Gas & Electric
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
                 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 & Other
                 Grocery Stores (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
452200     Department Stores
452300     General Merchandise Stores
                 (including warehouse clubs &
                 supercenters)
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 & liquefied petroleum)
454390     Other Direct Selling
                 Establishments (including
                 door-to-door retailing, frozen
                 food plan providers, party
                 plan merchandisers, &
                 coffee-break service providers)
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
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).
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,
                 and Emergency & Other
                 Relief Services
624310     Vocational Rehabilitation
                 Services
624410     Child Day Care Services
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
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 & Confectionary
                 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' & 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
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 M
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
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 Mfg
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
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
532281     Formal Wear & Costume Rental
532282     Video Tape & Disc Rental
532283     Home Health Equipment Rental
532284     Recreational Goods Rental
532289     All 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)
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
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)
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
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)
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
                 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

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)
722410     Drinking Places (Alcoholic
                 Beverages)
722511     Full-Service Restaurants
722513     Limited-Service Restaurants
722514     Cafeterias and Buffets
722515     Snack and Non-alcoholic
                 Beverage Bars
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 and 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)
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, & Similar
                 Organizations (including
                 condominium and
                 homeowners associations)
813930     Labor Unions and Similar
                 Labor Organizations

921000     Governmental Instrumentality
                 or Agency