Table of Contents
|See also, Department of Labor's Troubleshooter's Guide to Filing the ERISA Annual Report (Form 5500 and Form 5500-SF) for filing checklists, line by line guides to 5500 forms, Schedules A, C, D, G, H and I, among other items.|
Code section references are to the Internal Revenue Code unless otherwise noted. ERISA refers to the Employee Retirement Income Security Act of 1974.
IRS-Only Questions. IRS-only
questions that filers were not required to complete on the 2016 Form
5500-SF have been removed from the Form 5500-SF, including preparer
information, Part VIII regarding trust information, and Part IX
regarding the IRS Compliance questions.
Authorized Service Provider
instructions for Authorized Service Provider Signatures have been
updated to reflect the ability for service providers to sign electric
filings on the plan sponsor and DFE lines, where applicable, in
addition to signing on behalf of plan administrators on the plan
Administrative Penalties. The instructions have been updated to reflect that the new maximum penalty for a plan administrator who fails or refuses to file a complete or accurate Form 5500/5500-SF report has been increased to up to $2,097 a day for penalties assessed after January 13, 2017, whose associated violation(s) occurred after November 2, 2015. 82 (FR 5373 (Jan. 18, 2017)). Because the Federal Civil Penalties Inflation Adjustment Improvements Act of 2015 (Pub. L. No. 114-74; 129 Stat. 599), requires the penalty amount to be adjusted annually after the Form 5500/5500-SF and its schedules, attachments, and instructions are published for filing, be sure to check for any possible required inflation adjustments of the maximum penalty amount that may have been published in the Federal Register after the instructions have been posted.
Plan Name Change. Line 4 of
the Form 5500-SF has been changed to provide a field for filers to
indicate that the name of the plan has changed. The instructions for
line 4 have been updated to reflect the change. The instructions for
line 1a have also been updated to advise filers that if the plan
changed its name from the prior year filing(s), complete line 4 to
indicate that the plan was previously identified by a different name.
Line 6c. Line 6c has been
modified to add a new question to the existing question that asks if
the plan is a defined benefit plan, is it covered under the PBGC
insurance program. The new question asks filers that checked the box
"Yes," to enter the My PAA-generated confirmation number for the PBGC
premium filing for this plan year.
Under the computerized ERISA Filing Acceptance System (EFAST2), you must electronically file your 2017 Form 5500-SF, Short Form Annual Return/Report of Small Employee Benefit Plan. You may file your 2017 Form 5500-SF online using EFAST2's web-based filing system or you may file through an EFAST2-approved vendor. You cannot file a paper Form 5500-SF by mail or other delivery service. For more information, see the instructions for How To File - Electronic Filing Requirement on page 6 and the EFAST2 website at www.efast.dol.gov.
If you need help completing this form, or have other questions, call the EFAST2 Help Line at 1-866-GO-EFAST (1-866-463-3278) (toll free) or access the EFAST2 or IRS websites. The EFAST2 Help Line is available Monday through Friday from 8:00 am to 8:00 pm, Eastern Time.
You can access the EFAST2 website 24 hours a day, 7 days a week at www.efast.dol.gov to:
Note. The Form 5500-EZ generally is used by "one-participant plans" or certain foreign plans (as defined under Specific Instructions Only for "One-Participant Plans and Certain Foreign Plans" on page 7) that are not subject to the requirements of section 104(a) of ERISA to satisfy certain annual reporting and filing obligations imposed by the Code. A "one-participant plan" or a certain foreign plan may also be eligible to file Form 5500-SF. See Specific Instructions Only for "One-Participant Plans and Certain Foreign Plans." A "one-participant plan" or a certain 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. A "one-participant plan" or a certain foreign plan that is not eligible to file Form 5500-SF must file Form 5500-EZ on paper with the IRS. For more information on filing with the IRS, go to www.irs.gov or call 1-877-829-5500.
Caution! Abbreviated filing requirements apply for one-participant plan and certain foreign plan filers who file Form 5500-SF. See Specific Instructions Only for "One-Participant Plans and Certain Foreign Plans" on page 7.
The Form 5500-SF must be filed electronically. See How To File - Electronic Filing Requirement instructions on page 6 and the EFAST2 website at www.efast.dol.gov. Your Form 5500-SF entries will be initially screened electronically. Your entries must satisfy this screening for your filing to be received. Once received, your form may be subject to further detailed review, and your filing may be rejected based upon this further review.
ERISA and the Code provide for the assessment or imposition of penalties for not submitting the required information when due. See Penalties on page 5.
Annual returns/reports filed under Title I of ERISA must be made available by plan administrators to plan participants and beneficiaries and by the DOL to the public pursuant to ERISA sections 104 and 106. Pursuant to Section 504 of the Pension Protection Act of 2006 (PPA), this availability for defined benefit pension plans must include the posting of identification and basic plan information and actuarial information (Form 5500-SF, Schedule SB or MB, and all of the Schedule SB or MB attachments) on any plan sponsor intranet website (or website maintained by the plan administrator on behalf of the plan sponsor) that is used for the purpose of communicating with employees and not the public. Section 504 also requires DOL to display such information on DOL's website within 90 days after the filing of the plan's annual return/report. To see 2009 and later Forms 5500-SF, including actuarial information, see www.dol.gov/ebsa. See www.dol.gov/ebsa/actuarialsearch.html for 2008 and short plan year 2009 actuarial information filed under the previous paper-based system.
Eligible Combined Plans. The Pension Protection Act of 2006 (PPA) established rules for a new type of pension plan, an "eligible combined plan," effective for plan years beginning after December 31, 2009. See Code section 414(x) and ERISA section 210(e). An eligible combined plan consists of a defined benefit plan and a defined contribution plan that includes a qualified cash or deferred arrangement under Code section 401(k), with the assets of the two plans held in a single trust, but clearly identified and allocated between the plans. The eligible combined plan design is available only to employers that employed an average of at least two, but not more than 500 employees, on business days during the calendar year preceding the plan year as of which the eligible combined plan is established and that employs at least two 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-SF filed for the plan must include all the information, schedules, and attachments that would be required for either a defined benefit plan (such as a Schedule SB) or a defined contribution plan.
If filing under an extension of time based on the filing of an IRS Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, check the appropriate box on the Form 5500-SF, Part I, line C. A one-time extension of time to file the Form 5500-SF (up to 2 1/2 months) may be obtained by filing Form 5558 on or before the normal due date (not including any extensions) of the return/report. You must file the Form 5558 with the Department of Treasury, Internal Revenue Service Center, Ogden, UT 84201-0045. 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.
An automatic extension of time to file Form 5500-SF until the due date of the federal income tax return of the employer will be granted 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-SF; and (3) a copy of the application for extension of time to file the federal income tax return is maintained with the filer's records. An extension of time granted by using this automatic extension procedure CANNOT be extended further by filing an IRS Form 5558, nor can it be extended beyond a total of 9 1/2 months beyond the close of the plan year.
If the filing due date falls on a Saturday, Sunday, or Federal holiday,
the return/report may be filed on the next day that is not a Saturday,
Sunday, or Federal holiday. (2)
If the 2018 Form 5500 is not available before the plan or DFE
filing is due, use the 2017 Form 5500 and enter the 2018
fiscal year beginning and ending dates on the line provided at the top
of the form.
DOL, and PBGC may announce special extensions of time under certain
circumstances, such as extensions for Presidentially-declared disasters
or for service in, or in support of, the Armed Forces of the United
States in a combat zone. See www.irs.gov,
for announcements regarding such special extensions. If you are relying
on one of these announced special extensions, check the appropriate box
on the Form 5500-SF, Part I, line C, and enter a description of the
announced authority for the extension.
Generally, only defined benefit pension plans need to get approval for a change in plan year. See Code section 412(d)(1). However, under Rev. Proc. 87-27, 1987-1 C.B. 769, these pension plans may be eligible for automatic approval of a change in plan year.
If a change in plan year for a pension or a welfare benefit plan creates a short plan year, file the form and applicable schedules by the last day of the 7th calendar month after the short plan year ends or by the extended due date, if filing under an authorized extension of time. Fill in the short plan year beginning and ending dates in the space provided in Part I and check the appropriate box in Part I, line B of the Form 5500-SF. For purposes of this return/report, the short plan year ends on the date of the change in accounting period or upon the complete distribution of assets of the plan. Also, see the instructions for Final Return/Report to determine if "final return/report" in line B should be checked.
Plan administrators and plan sponsors must provide complete
and accurate information and must otherwise comply fully with the
filing requirements. ERISA and the Code provide for the DOL and the
IRS, respectively, to assess or impose penalties for not giving
complete and accurate information and for not filing complete and
accurate statements and returns/reports. Certain penalties are
administrative (that is, they may be imposed or assessed in an
administrative proceeding by one of the governmental agencies delegated
to administer the collection of the Form 5500-SF data). Others require
a legal conviction.
Listed below are various penalties under ERISA and the Code that may be assessed or imposed for not meeting the annual return/report filing requirements. Generally, whether the penalty is under ERISA or the Code, or both, depends upon the agency for which the information is required to be filed. One or more of the following administrative penalties may be assessed or imposed in the event of incomplete filings or filings received after the due date unless it is determined that your failure to file properly is for reasonable cause.
A "one-participant plan" is: (1) a pension benefit plan that
covers only an individual or an individual and his or her spouse who
wholly own a trade or business, whether incorporated or unincorporated;
or (2) a pension benefit plan for a partnership that covers only the
partners or the partners and the partners' spouses. Thus, a
"one-participant plan" can cover more than one participant. On the
other hand, merely covering only one participant does not make you
eligible to file as a "one-participant plan" unless you are one of the
types of plans described above.
File the 2017 Form 5500-SF annual report for a plan year that began in 2017. Enter the beginning and ending dates in Part I. The 2017 Form 5500-SF annual report must be filed electronically.
only one of the line A box choices.
Line A - Box for Single-Employer Plan. top Check this box if the Form 5500-SF is filed for a single-employer plan. A single-employer plan for purposes of the Form 5500-SF is an employee benefit plan maintained by one employer or one employee organization.
Note. A "controlled group" is generally considered one employer for Form 5500 and Form 5500-SF reporting purposes. A "controlled group" is a controlled group of corporations under Code section 414(b), a group of trades or businesses under common control under Code section 414(c), or an affiliated service group under Code section 414(m). A separate annual return/report with line A (single-employer plan) checked must be filed by each employer participating in a plan or program of benefits in which the funds attributable to each employer are available to pay benefits only for that employer's employees, even if the plan is maintained by a controlled group.
Line A - Box for Multiple-Employer Plan. top Check this box if the Form 5500-SF is being filed for a multiple-employer plan. For purposes of the Form 5500-SF, a multiple-employer plan is a plan that is maintained by more than one employer and is not a single-employer plan or a multiemployer plan. Multiple-employer plans can be collectively bargained and collectively funded, but if covered by PBGC termination insurance, they must have properly elected before September 27, 1981, not to be treated as a multiemployer plan under Code section 414(f)(5) or ERISA sections 3(37)(E) and 4001(a)(3), and have not revoked that election or made an election to be treated as a multiemployer plan under Code section 414(f)(6) or ERISA section 3(37)(G). Participating employers do not file individually for multiple-employer plans.
Note. Do not check this box if all of the employers maintaining the plan are members of the same controlled group or affiliated service group under Code sections 414(b), (c), or (m).
Multiple-employer pension plans
required to file a Form 5500-SF must include an attachment using the
format below that (1)
lists each participating employer in the plan during the plan year,
identified by name and employer identification number (EIN), and (2)
includes a good faith estimate of each employer's percentage of the
total contributions (including employer and participant contributions)
made by all participating employers during the year. Any employer who
was obligated to make contributions to the plan for the plan year, made
contributions to the plan for the plan year, or whose employees were
covered under the plan is a "participating employer" for this purpose.
If a participating employer made no contributions, enter "-0-" in
The attachment must be properly identified at the top with the label "Multiple-Employer Plan Participating Employer Information," and the name of the plan, EIN, and plan number (PN) as found on the plan's Form 5500-SF.
Complete as many entries as
needed to report the required information for all participating
(Insert Name of Plan and EIN/PN as shown on the Form 5500-SF)
|(a) Name of participating employer||(b) EIN||c) Percent of Total Contributions|
|(a) Name of participating employer||(b) EIN||c) Percent of Total Contributions|
Line A - Box for One-Participant Plan. top Check this box if the Form 5500-SF is being filed for a plan that is a "one-participant plan" (see page 7). Check the one-participant plan box only for those plans that are submitting the Form 5500-SF in place of a Form 5500-EZ (on paper) to satisfy the annual return/report filing obligations under the Code. Plans checking the box for one-participant plan should not check either the box for single-employer plan or the box for multiple-employer plan. See Specific Instructions Only for "One-Participant Plans and Certain Foreign Plans."
Line A - Box for Foreign Plans. top Check this box if the Form 5500-SF is being filed for a plan that is a "foreign plan" (see page 7). Check the foreign plan box only for those plans that are submitting the Form 5500-SF in place of a Form 5500-EZ (on paper) to satisfy the annual return/report filing obligations under the Code. Plans checking the box for foreign plan should not check either the box for single-employer plan or the box for multiple-employer plan. See Specific Instructions Only for "One-Participant Plans and Certain Foreign Plans."
Line B - Box for First Return/Report. top Check this box if an annual return/report has not been previously filed for this plan. For the purpose of completing this box, the Form 5500-EZ is not considered an annual return/report.
Line B - Box for Amended Return/Report. top Check this box if you have already filed for the 2017 plan year and are now filing an amended return/report to correct errors and/or omissions on the previously filed return/report.
TIP. Check the line B box for an "amended return/report" if you filed a previous 2017 annual return/report that was given a "Filing_Received," "Filing_Error," or "Filing_Stopped" status by EFAST2. Do not check the line B box for an "amended return/report" if your previous submission attempts were not successfully received by EFAST2 because of problems with the transmission of your return/report. For more information, go to the EFAST2 website at www.efast.dol.gov or call the EFAST2 Help line at 1-866-GO-EFAST (1-866-463-3278).
If you need to file an amended return/report to correct errors
and/or omissions in a previously filed annual return/report for
the 2017 plan year AND you are eligible to file the Form
5500-SF, you may use the Form 5500-SF even if the original filing was a
Form 5500. If you filed a Form 5500-SF, but determine that you were not
eligible to file the Form 5500-SF, you must use the Form 5500 or Form
5500-EZ to amend your return/report.
Line B - Box for Final Return/Report. top Check this box if this is the final report for the plan. Only check this box if all assets under the plan (including insurance/annuity contracts) have been distributed to the participants and beneficiaries or legally transferred to the control of another plan, and when all liabilities for which benefits may be paid under a welfare benefit plan have been satisfied. Do not mark the final return/report box if you are reporting participants and/or assets at the end of the plan year. If a trustee is appointed for a terminated defined benefit pension plan pursuant to ERISA section 4042, the last plan year for which a return/report must be filed is the year in which the trustee is appointed. If you are in this situation you may contact PBGCTrusteedPlan@dol.gov for further information.
Mergers/Consolidations. A final return/report should be filed for the plan year (12 months or less) that ends when all plan assets were legally transferred to the control of another plan.
Pension and Welfare Plans That Terminated Without Distributing All Assets. If the plan was terminated but all plan assets were not distributed, a return/report must be filed for each year the plan has assets. The return/report must be filed by the plan administrator, if designated, or by the person or persons who actually control the plan's assets/ property.
Welfare Plans Still Liable To Pay Benefits. A
welfare plan cannot file a final return/report if the plan is still
liable to pay benefits for claims that were incurred prior to the
termination date, but not yet paid. See 29 CFR 2520.104b-2(g)(2)(ii).
Line B - Box for Short Plan Year Return/Report. top Check this box if this Form 5500-SF is being filed for a plan year period of less than 12 months. Provide the dates in Part I, Plan Year Beginning and Ending.
Line C - Box for Extension and DFVC Program. top Check the appropriate box here if:
Enter the formal name of the plan or enough information to
identify the plan. Abbreviate if necessary. If an annual return/report
has previously been filed on behalf of the plan, regardless of the type
of Form that was filed (Form 5500, Form 5500-EZ, or Form 5500-SF), use
the same name or abbreviation as was used on the prior filings.
Once you use an abbreviation, continue to use it for that plan on all
future annual return/report filings with the IRS, DOL, and PBGC. Do not
use the same name or abbreviation for any other plan, even if the first
plan is terminated. If the plan has changed its name from the prior
year filing(s), complete line 4 to indicate that the plan was
previously identified by a different name.
Line 1b. top Enter the three-digit plan or entity number (PN) that the employer or plan administrator assigned to the plan. This three-digit number, in conjunction with the employer identification number (EIN) entered on line 2b, is used by the IRS, DOL, and PBGC as a unique 12-digit number to identify the plan.
Start at 001 for plans providing pension benefits. Start at 501 for welfare plans. Do not use 888 or 999.
Once you use a plan number, continue to use it for that plan on all future filings with the IRS, DOL, and PBGC. Do not use it for any other plan, even if the first plan is terminated.
|For each Form
the same EIN
(line 2b), when ▼
|Codes are entered in line 9a||001 to the first
Consecutively number others as 002, 003 . . .
|Codes are entered in line 9b, and not in line 9a||501 to the first
Consecutively number others as 502, 503 . . .
Exception. If 333 (or a higher number in a sequence beginning with 333) was previously assigned to the plan, that number may be entered on line 1b.
Line 1c. top Enter the date the plan first became effective.
Line 2a. top Limit your response to the information required in each row as specified below:
Line 2b. top Enter the employer's nine-digit employer identification number (EIN). Do not use a social security number (SSN). A Form 5500-SF that is filed under ERISA is open to public inspection and the contents are public information and are subject to publication on the Internet. Because of privacy concerns, the inclusion of a social security number or any portion thereof on this line may result in the rejection of the filing.
Employers without an EIN number must apply to the IRS for one as soon as possible. The EBSA does not issue EINs. To apply for an EIN from the IRS:
EINs may be obtained as explained above. Plan sponsors should
the trust EIN when opening a bank account or conducting other
transactions for a trust.
Line 2c. top Enter the telephone number for the plan sponsor. Use numbers only, including area code, and do not include any special characters.
Line 2d. top Enter the six-digit business code that best describes the nature of the plan sponsor's business from the list of business codes on pages 24-26. If more than one employer or employee organization is involved, enter the business code for the main business activity of the employers and/or employee organizations.
Line 3a. top Limit your response to the information required in each row as specified below:
Line 3b. top Enter the plan administrator's nine-digit EIN. A plan administrator must have an EIN for Form 5500-SF reporting. If the plan administrator does not have an EIN, it must apply to the IRS for one as explained in the instructions for line 2b. One EIN should be entered for a group of individuals who are, collectively, the plan administrator.
Employees of the plan sponsor who perform administrative functions for
the plan are generally not the plan administrator unless specifically
designated in the plan document. If an employee of the plan sponsor is
designated as the plan administrator, that employee must obtain an EIN.
Line 3c. top Enter the telephone number for the plan administrator.Line 4. top If the plan sponsor's name and/or EIN have changed or the plan name has changed since the last return/report was filed for this plan, enter the plan sponsor's name, EIN, the plan name, and the plan number as it appeared on the last return/ report filed.
Line 5. top Enter in element (a) the total number of participants at the beginning of the plan year. Enter in element (b) the total number of participants at the end of the plan year. Enter in element (c) the total number of participants with account balances as of the end of the plan year. Welfare benefit plans and defined benefit plans do not complete element (c). Enter in element (d)(1) the total number of active participants at the beginning of the plan year. Enter in element (d)(2) the total number of active participants at the end of the plan year.
The description of "participant" in the following instructions is only for purposes of these lines.
An individual becomes a participant covered under an employee welfare benefit plan on the earliest of:
Line 6. top If your plan is required to file an annual return/ report, you may file the Form 5500-SF instead of the Form 5500 only if you meet all of the eligibility conditions listed below.
Line 6a - Eligible Plan Assets. top To be eligible to file the Form 5500-SF, all of the plan's assets must be "eligible plan assets." Answer line 6a "Yes" or "No." Do not leave this question blank. If the answer to line 6a is "No" you CANNOT file the Form 5500-SF and must file the Form 5500. See discussion under Who May File Form 5500-SF.
For the purposes of this line, "eligible plan assets" are assets that have a readily determinable fair market value for purposes of this annual reporting requirement as described in 29 CFR 2520.103-1(c)(2)(ii)(C), are not employer securities, and are held or issued by one of the following regulated financial institutions: a bank or similar financial institution as defined in 29 CFR 2550.408b-4(c) (for example, banks, trust companies, savings and loan associations, domestic building and loan associations, and credit unions); an insurance company qualified to do business under the laws of a state; organizations registered as broker-dealers under the Securities Exchange Act of 1934; investment companies registered under the Investment Company Act of 1940; or any other organization authorized to act as a trustee for individual retirement accounts under Code section 408. Examples of assets that would qualify as eligible plan assets for this annual reporting purpose are mutual fund shares, investment contracts with insurance companies or banks that provide the plan with valuation information at least annually, publicly traded stock held by a registered broker dealer, cash and cash equivalents held by a bank. Participant loans meeting the requirements of ERISA section 408(b)(1) are also "eligible plan assets" for this purpose whether or not they have been deemed distributed.
Line 6b. top In addition to all of the plan's assets being eligible plan assets as defined in line 6a, to be eligible to file the Form 5500-SF the plan also must be exempt from the requirement to be audited annually by an independent qualified public accountant (IQPA).Welfare plans that cover fewer than 100 participants at the beginning of the plan year are exempt from the annual audit requirement.
Line 6c. top If you are uncertain whether the plan is covered under the PBGC termination insurance program, check the box "Not determined" and contact the PBGC either by phone at 1-800-736-2444, by E-mail at email@example.com, or in writing to Pension Benefit Guaranty Corporation, Standard Termination Compliance Division, Suite 930, Processing and Technical Assistance Branch, 1200 K Street, NW, Washington, DC 20005-4026. If you checked the box "Yes," enter the My PAA generated confirmation number for the premium filing for this plan year (see filing receipt). If you amended your premium filing for this plan year, enter the confirmation number for that filing and not for the previous filing(s). Defined contribution plans and welfare plans do not need to complete this item.
Note. The cash, modified cash, or accrual basis may be used for recognition of transactions in Part III, as long as you use one method consistently. Round off all amounts reported on the Form 5500-SF to the nearest dollar. Any other amounts are subject to rejection. Check all subtotals and totals carefully.
Current value means fair market value where available. Otherwise, it means the fair value as determined in good faith under the terms of the plan by a trustee or named fiduciary, assuming an orderly liquidation at the time of the determination. See ERISA section 3(26).
Line 7 - Plan Assets and Liabilities. top Amounts reported on lines 7a, 7b, and 7c of the Form 5500-SF for the beginning of the plan year must be the same as reported for the end of the plan year for the corresponding lines on the return/report for the preceding plan year. However, if the Form 5500 was filed the previous year, the amounts reported on the Form 5500-SF, lines 7a, column (a), 7b, column (a), and 7c, column (a), should correspond to the amounts entered in lines 1a, column (b), 1b, column (b), and 1c, column (b), of the 2016 Schedule I (Form 5500) or the amounts entered in lines 1f, column (b), 1k, column (b), and 1l, column (b), of Schedule H (Form 5500) whichever schedule was filed.
Line 7a. top Enter the total amount of plan assets at the beginning of the plan year in column (a). Do not include contributions designated for the 2017 plan year in column (a).
Enter the total amount of plan assets at the end of the plan year in column (b). Do not include in column (b) a participant loan that has been deemed distributed during the plan year under the provisions of Code section 72(p) and Treasury Regulations section 1.72(p)-1 if both the following circumstances apply: (1) Under the plan, the participant loan is treated as a directed investment solely of the participant's individual account; and (2) As of the end of the plan year, the participant is not continuing repayment under the loan.
If the deemed distributed participant loan is included in column (a) and both of these circumstances apply, include the value of the loan as a deemed distribution on line 8e. However, if either of these two circumstances does not apply, the current value of the participant loan (including interest accruing thereon after the deemed distribution) should be included in column (b) without regard to the occurrence of a deemed distribution.
After a participant loan that has been deemed distributed is included in the amount reported on line 8e, it is no longer to be reported as an asset on line 7a unless, in a later year, the participant resumes repayment under the loan. However, such a loan (including interest accruing thereon after the deemed distribution) that has not been repaid is still considered outstanding for purposes of applying Code section 72(p)(2)(A) to determine the maximum amount of subsequent loans. Also, the deemed distribution is not treated as an actual distribution for other purposes, such as the qualification requirements of Code section 401, including, for example, the determination of top-heavy status under Code section 416 and the vesting requirements of Treasury Regulations section 1.411(a)-7(d)(5). See Q&As 12 and 19 of Treasury Regulations section 1.72(p)-1.
The entry on line 7a, column (b) (plan assets at end of year) must include the current value of any participant loan included as a deemed distribution in the amount reported for any earlier year if, during the plan year, the participant resumes repayment under the loan. In addition, the amount to be entered on line 8e must be reduced by the amount of the participant loan reported as a deemed distribution for the earlier year.
Line 7b. top Enter the total liabilities at the beginning and end of the plan year. Liabilities to be entered here do not include the value of future pension payments to participants. The amount to be entered in line 7b for accrual basis filers includes, among other things:
Line 7c. top Enter the net assets as of the beginning and end of the plan year. (Subtract line 7b from 7a). Line 7c, column (b), must equal the sum of line 7c, column (a), plus lines 8i (net income (loss)) and 8j (transfers to (from) the plan).
Line 8 - Income, Expenses, and Transfers for this Plan Year. top
Line 8a. top Include the total cash contributions received and/or (for accrual basis plans) due to be received.
Line 8a(1). top Plans using the accrual basis of accounting must not include contributions designated for years before the 2017 plan year on line 8a(1).
Line 8a(2). top For welfare plans, report all employee contributions, including all elective contributions under a cafeteria plan (Code section 125). For pension plans, participant contributions, for purposes of this line item, also include elective contributions under a qualified cash or deferred arrangement (Code section 401(k)).
Line 8a(3). top Enter the current value, at date contributed, of all other contributions, including rollovers from other plans.
Line 8b. top Enter all other plan income for the plan year. Do not include transfers from other plans that are reported on line 8j. Examples of other income received and/or receivable include:
Line 8c. top Enter the total of all cash contributions (line 8a(1) through line 8a(3)) and other plan income (line 8b) during the plan year. If entering a negative number, enter a minus sign ("-") to the left of the number.
Line 8d. top Include (1) payments made (and for accrual basis filers payments due) to or on behalf of participants or beneficiaries in cash, securities, or other property (including rollovers of an individual's accrued benefit or account balance). Include all eligible rollover distributions as defined in Code section 401(a)(31)(D) paid at the participant's election to an eligible retirement plan (including an IRA within the meaning of Code section 401(a)(31)(E)); (2) payments to insurance companies and similar organizations such as Blue Cross, Blue Shield, and health maintenance organizations for the provision of plan benefits (e.g., paid-up annuities, accident insurance, health insurance, vision care, dental coverage, etc.); and (3) payments made to other organizations or individuals providing benefits. Generally, these payments discussed in (3) are made to individual providers of welfare benefits such as legal services, day care services, and training and apprenticeship services. If securities or other property are distributed to plan participants or beneficiaries, include the current value as of the date of distribution.
Line 8e. top Include on this line all distributions paid during the plan year of excess deferrals under Code section 402(g)(2)(A)(ii), excess contributions under Code section 401(k)(8), and excess aggregate contributions under Code section 401(m)(6). Include allocable income distributed. Also include on this line any elective deferrals and employee contributions distributed or returned to employees during the plan year as well as any attributable income that was also distributed.For line 8e, also include in the total amount a participant loan included in line 7a, column (a) that has been deemed distributed during the plan year under the provisions of Code section 72(p) and Treasury Regulations section 1.72(p)-1 only if both of the following circumstances apply:
Line 8f. top The amount to be reported for expenses involving administrative service providers (salaries, fees, and commissions) includes the total fees paid (or in the case of accrual basis plans, costs incurred during the plan year but not paid as of the end of the plan year) by the plan for, among others:
Line 8g. top Other expenses (paid and/or payable) include other administrative and miscellaneous expenses paid by or charged to the plan, including among others office supplies and equipment, telephone, and postage.
Line 8h. top Enter the total of all benefits paid or due reported on lines 8d and 8e and all other plan expenses reported on lines 8f and 8g during the year.
Line 8i. top Subtract line 8h from line 8c.
Line 8j. top Enter the net value of all assets transferred to and from the plan during the plan year including those resulting from mergers and spinoffs. A transfer of assets or liabilities occurs when there is a reduction of assets or liabilities with respect to one plan and the receipt of these assets or the assumption of these liabilities by another plan. Transfers out at the end of the year should be reported as occurring during the plan year.
Note. A distribution of all or part of an individual participant's account balance that is reportable on Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., should not be included on line 8j but must be included in benefit payments reported on line 8d. Do not submit IRS Form 1099-R with the Form 5500-SF.
Line 9 - Benefits Provided Under the Plan. top In the boxes for line 9a and 9b, as appropriate, enter all applicable plan characteristics codes from the List of Plan Characteristics Codes on pages 22 and 23 that describe the characteristics of the plan being reported.Note. In the case of an eligible combined plan under Code section 414(x) and ERISA section 210(e), the codes entered in line 9a must include any codes applicable for either the defined benefit pension features or the defined contribution pension features of the plan.
i.Only Puerto Rico residents participate,
ii. The trust is exempt from income tax under the laws of Puerto Rico, and
iii. The plan administrator has not made the election under section 1022(i)(2), and, therefore, the plan is not intended to qualify under section 401(a) of the Internal Revenue Code (U.S).
Line 10. top Answer all lines either "Yes" or "No." Do not leave any answer blank unless otherwise directed. For lines 10a, b, c, d, e, f, g, and j, if the answer is "Yes," an amount must be entered.
Note. "One-participant plans" should complete only question 10g.
Line 10a. top Amounts paid by a participant or beneficiary to an employer and/or withheld by an employer for contribution to the plan are participant contributions that become plan assets as of the earliest date on which such contributions can reasonably be segregated from the employer's general assets. See 29 CFR 2510.3-102. In the case of a plan with fewer than 100 participants at the beginning of the plan year, any amount deposited with such plan not later than the 7th business day following the day on which such amount is received by the employer (in the case of amounts that a participant or beneficiary pays to an employer), or the 7th business day following the day on which such amount would otherwise have been payable to the participant in cash (in the case of amounts withheld by an employer from a participant's wages), shall be deemed to be contributed or repaid to such plan on the earliest date on which such contributions or participant loan repayments can reasonably be segregated from the employer's general assets. See 29 CFR 2510.3-102(a)(2). Plans that check "Yes," must enter the aggregate amount of all late contributions for the year. The total amount of the delinquent contributions must be included on line 10a for the year in which the contributions were delinquent and must be carried over and reported again on line 10a for each subsequent year (or on line 4a of Schedule H or I of the Form 5500 if not eligible to file the Form 5500-SF in the subsequent year) until the year after the violation has been fully corrected by payment of the late contributions and reimbursement of the plan for lost earnings or profits. If no participant contributions were received or withheld by the employer during the plan year, answer "No."An employer holding participant contributions commingled with its general assets after the earliest date on which such contributions can reasonably be segregated from the employer's general assets will have engaged in a prohibited use of plan assets (see ERISA section 406). If such a nonexempt prohibited transaction occurred with respect to a disqualified person (see Code section 4975(e)(2)), file IRS Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, with the IRS to pay any applicable excise tax on the transaction.
Line 10b. top Plans that check "Yes" must enter the amount. Check "Yes" if any nonexempt transaction with a party-in-interest occurred. Do not check "Yes" with respect to transactions that are: (1) statutorily exempt under Part 4 of Title I of ERISA; (2) administratively exempt under ERISA section 408(a); (3) exempt under Code sections 4975(c) or 4975(d); (4) the holding of participant contributions in the employer's general assets for a welfare plan that meets the conditions of ERISA Technical Release 92-01; or (5) delinquent participant contributions or delinquent loan repayments reported on line 10a. You may indicate that an application for an administrative exemption is pending. If you are unsure whether a transaction is exempt or not, you should consult either with a qualified public accountant, legal counsel, or both. If the plan is a qualified pension plan and a nonexempt prohibited transaction occurred with respect to a disqualified person, an IRS Form 5330 is required to be filed with the IRS to pay the excise tax on the transaction.Nonexempt transactions. Nonexempt transactions with a party-in-interest include any direct or indirect:
Plans are permitted under certain conditions to purchase fiduciary
liability insurance. These fiduciary liability insurance policies are
not written specifically to protect the plan from losses due to
dishonest acts and cannot be reported as fidelity bonds on line 10c.
Line 10d. top Check "Yes" if the plan had suffered or discovered any loss as a result of any dishonest or fraudulent act(s) even if the loss was reimbursed by the plan's fidelity bond or from any other source. If "Yes" is checked enter the full amount of the loss. If the full amount of the loss has not yet been determined, provide an estimate as determined in good faith by a plan fiduciary. You must keep, in accordance with ERISA section 107, records showing how the estimate was determined.
Caution! Willful failure to report is a criminal offense. See ERISA section 501.
Line 10e. top If any benefits under the plan are provided by an insurance company, insurance service, or other similar organization (such as Blue Cross Blue Shield or a health maintenance organization) or if the plan has investments with insurance companies such as guaranteed investment contracts (GICs), report the total of all insurance fees and commissions paid to agents, brokers and/or other persons directly or indirectly attributable to the contract(s) placed with or retained by the plan.For purposes of line 10e, commissions and fees include sales or base commissions and all other monetary and non-monetary forms of compensation where the broker's, agent's, or other person's eligibility for the payment or the amount of the payment is based, in whole or in part, on the value (e.g., policy amounts, premiums) of contracts or policies (or classes thereof) placed with or retained by an ERISA plan, including, for example, persistency and profitability bonuses. The amount (or pro rata share of the total) of such commissions or fees attributable to the contract or policy placed with or retained by the plan must be reported. Insurers must provide plan administrators with a proportionate allocation of commissions and fees attributable to each contract. Any reasonable method of allocating commissions and fees to policies or contracts is acceptable, provided the method is disclosed to the plan administrator. A reasonable allocation method could allocate fees and commissions based on a calendar year calculation even if the plan year or policy year was not a calendar year. For additional information on these reporting requirements, see ERISA Advisory opinion 2005-02A, available on the Internet at www.dol.gov/ebsa.
Line 10f. top You must check "Yes" if any benefits due under the plan were not timely paid or not paid in full. This would include required minimum distributions to 5% owners who have attained 70 1/2 whether or not retired and/or non-5% owners who have attained 70 1/2 and have retired or separated from service; see section 401(a)(9) of the Code. Include in this amount the total of any outstanding amounts that were not paid when due in previous years that have continued to remain unpaid.
ftw Note: View more guidance from the IRS here.
Note: In the absence of other guidance, filers do not need
report on this line unpaid required minimum distribution (RMD) amounts
for participants who have retired or separated from service, or their
beneficiaries, who cannot be located after reasonable efforts or where
the plan is in the process of engaging in such reasonable efforts at
the end of the plan year reporting period. Plan administrators and
employers should review their plan documents for written procedures on
locating missing participants. Although the Department of Labor's Field
Assistance Bulletin 2014-01 is specifically applicable to terminated
defined contribution plans, employers and plan administrators of
ongoing plans may want to consider periodically using one or more of
the search methods described in the Field Assistance Bulletin in
connection with making reasonable efforts to locate RMD-eligible
Line 10g. 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. If no participant loans are outstanding as of the end of the plan year, enter "0".
Line 10h. top Code section 401(k) and other individual account pension plans must complete line 10h. Other filers should leave line 10h blank. Check "Yes" if there was a "blackout period." A blackout period is a temporary suspension of more than three consecutive business days during which participants or beneficiaries of a 401(k) or other individual account pension plan were unable, or were limited or restricted in their ability, to direct or diversify assets credited to their accounts, obtain loans from the plan, or obtain distributions from the plan. A "blackout period" generally does not include a temporary suspension of the right of participants and beneficiaries to direct or diversify assets credited to their accounts, obtain loans from the plan, or obtain distributions from the plan if the temporary suspension is: (1) part of the regularly scheduled operations of the plan that has been disclosed to participants and beneficiaries; (2) due to a qualified domestic relations order (QDRO) or because of a pending determination as to whether a domestic relations order is a QDRO; (3) due to an action or a failure to take action by an individual participant or because of an action or claim by someone other than the plan regarding a participant's individual account; or (4) by application of federal securities laws. For more information, see the DOL's regulation at 29 CFR 2520.101-3 (available at www.dol.gov/ebsa).
Line 10i. top Code section 401(k) and other individual account pension plans who answered "Yes" to line 10h must complete line 10i. Other filers should leave line 10i blank. If there was a blackout period, did you provide the required notice not less than 30 days nor more than 60 days in advance of restricting the rights of participants and beneficiaries to change their plan investments, obtain loans from the plan, or obtain distributions from the plan? If so, check "Yes." See 29 CFR 2520.101-3 for specific notice requirements and for exceptions from the notice requirement. Also, answer "Yes" if one of the exceptions to the notice requirement under 29 CFR 2520.101-3 applies.
One part plan top
If you have a One-Participant Form 5500-SF that may require a Schedule MB/SB, you may not need to e-file the MB/SB. However, you may need to complete and keep it on file (see Schedule MB Instructions for Who Must File or Schedule SB Instructions for Who Must File). You will see a check box for "Mask MB/SB for One part plan", which will only be allowed to be checked if you have a one-participant plan. If you mask the MB/SB, it will not be e-filed with efast, but your client would still see the MB/SB when s/he print off the final before entering his/her credentials within the portal. Note: This does not mask attachments.
Line 11. top If "Yes" is checked, attach a completed and signed Schedule SB (Form 5500), and complete line 11a. See the instructions for the Schedule SB in the Instructions for Form 5500. If this is a defined contribution pension plan, leave blank.
Line 11a. top Enter the amount from line 40 of Schedule SB (Form 5500).
Line 12. top Check the "Yes" box if the plan is a defined contribution plan subject to the minimum funding requirements of Code section 412 and ERISA section 302. Those money purchase plans (including target benefit plans) that are amortizing a waiver of the minimum funding standard for a prior year should fill out line 12a and then skip to line 13. Those defined contribution plans answering "Yes" to the line 12 question that do not fill out line 12a should fill out lines 12b-12e.
Line 12a. top 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 instructions for Schedule MB in the Instructions for Form 5500. The Schedule MB for a money purchase defined contribution plan does not need to be signed by an enrolled actuary.
Line 12b. top The minimum required contribution for a money purchase defined contribution plan (including a target benefit plan) for a plan year is the amount required to be contributed for the year under the formula set forth in the plan document. If there is an accumulated funding deficiency for a prior year that has not been waived, that amount should also be included as part of the contribution required for the current year.
Line 12c. top Include all contributions for the plan year made not later than 8 1/2 months after the end of the plan year. Show only contributions actually made to the plan by the date the form is filed. For example, do not include receivable contributions for this purpose.
Line 12d. top If the minimum required contribution exceeds the contributions for the plan year made not later than 8 1/2 months after the end of the plan year, the excess is an accumulated funding deficiency for the plan year. File IRS Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, with the IRS to pay the excise tax on the deficiency. There is a penalty for not filing Form 5330 on time.
Line 12e. top Check "Yes" if the minimum required contribution remaining in line 12d will be made not later than 8 1/2 months after the end of the plan year. If "Yes," and contributions are actually made by this date, then there will be no reportable deficiency and IRS Form 5330 will not need to be filed.
Line 13a. top Check "Yes" if a resolution to terminate the plan was adopted during this or any prior plan year, unless the termination was revoked and no assets reverted to the employer. If "Yes" is checked, enter the amount of plan assets that reverted to the employer during the plan year in connection with the implementation of such termination. Enter "0" if no reversion occurred during the current plan year.
Caution! A Form 5500 or a Form 5500-SF must be filed for each year the plan has assets, and, for a welfare benefit plan, if the plan is still liable to pay benefits for claims incurred before the termination date, but not yet paid. See 29 CFR 2520.104b-2(g)(2)(ii).
Line 13b. top Check "Yes" if all of the plan assets (including insurance/annuity contracts) were distributed to the participants and beneficiaries, legally transferred to the control of another plan, or brought under the control of the PBGC.Check "No" for a welfare benefit plan that is still liable to pay benefits for claims that were incurred before the termination date, but not yet paid. See 29 CFR 2520.104b-2(g)(2)(ii).
Line 13c. top Enter information concerning assets and/or liabilities transferred from this plan to another plan(s) (including spinoffs) during the plan year. A transfer of assets or liabilities occurs when there is a reduction of assets or liabilities with respect to one plan and the receipt of these assets or the assumption of these liabilities by another plan. Enter the name, plan sponsor EIN, and PN of the transferee plan(s) involved on lines 13c(1), c(2), and c(3).
Do not use a social security number in place of an EIN or include an attachment that contains visible social security numbers. The Form 5500-SF is open to public inspection, and the contents are public information and are subject to publication on the Internet. Because of privacy concerns, the inclusion of a social security number or any portion thereof on this Form 5500-SF may result in the rejection of the filing.
Note. A distribution of all or part of an individual participant's account balance that is reportable on Form 1099-R should not be included on line 13c. Do not submit Form 1099-R with the Form 5500-SF.
Caution! IRS Form 5310-A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business, must be filed at least 30 days before any plan merger or consolidation or any transfer of plan assets or liabilities to another plan. There is a penalty for not filing IRS Form 5310-A on time. In addition, a transfer of benefit liabilities involving a plan covered by PBGC insurance may be reportable to the PBGC. See PBGC Form 10, Post-Event Notice of Reportable Event, and PBGC Form 10-Advance, Advance Notice of Reportable Event (see the "Reportable Events and Large Unpaid Contributions" section of the Practitioners page on PBGC's website, which is available at www.pbgc.gov/practitioners).
|LIST OF PLAN
CHARACTERISTICS CODES FOR LINES 9a AND 9b
Benefit Pension Features
||CODE||Other Pension Benefit Features|
||Benefits are primarily pay
||3B|| Use this code if the plan
individuals in the return year.
||Benefits are primarily flat
dollar (includes dollars per year
|3C||Plan not intended to be
qualified - A plan not intended to
be qualified under Code sections 401, 403, or 408.
||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
|3D||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.
||Floor-offset plan - Plan
benefits are subject to offset for
retirement benefits provided by an employer-sponsored
defined contribution plan.
|3E||A one-participant plan that
satisfies minimum coverage
requirements of Code section 410(b) only when combined
with another plan of the employer.
||Code section 401(h) arrangement
- Plan contains
separate accounts under Code section 401(h) to provide
employee health benefits.
|3F||Plan sponsor(s) received
services of leased employees,
as defined in Code section 414(n), during the plan year.
||Code 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).
|3H||Plan sponsor(s) is (are) a
member(s) of a controlled
group (Code sections 414(b), (c), or (m)).
||Plan covered by PBGC that was
terminated and closed
out for PBGC purposes - Before the end of the plan year
(or a prior plan year), (1) the plan terminated in a
standard (or distress) termination and completed the
distribution of plan assets in satisfaction of all benefit
liabilities (or all ERISA Title IV benefits for distress
termination); or (2) a trustee was appointed for a
terminated plan pursuant to ERISA section 4042.
|3J||U.S.-based plan that covers
residents of Puerto Rico and
is qualified under both Code section 401 and section
1165 of Puerto Rico Code.
||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).
|CODE||Welfare Benefit Features|
Contribution Pension Features
||4A||Health (other than vision or dental).|
||Use this code if employer
contributions in the return year
were based on one of the following allocation types:
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 Code section 401(l).
||Target benefit plan.
||Money purchase (other than
||Offset plan - Plan benefits are
subject to offset for
retirement benefits provided in another plan or
arrangement of the employer.
||Profit-sharing.||4F||Temporary disability (accident and sickness).|
||ERISA section 404(c) plan - This
plan, or any part of it, is
intended to meet the conditions of 29 CFR 2550.404c-1.
account plan - Participants have
the opportunity to direct the investment of all the assets
allocated to their individual accounts, regardless of
whether 29 CFR 2550.404c-1 is intended to be met.
||Partial participant-directed account plan
have the opportunity to direct the investment of a portion
of the assets allocated to their individual accounts,
regardless of whether 29 CFR 2550.404c-1 is intended to
||Code section 401(k) feature - A
cash or deferred
arrangement described in Code 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.
|4J||Apprenticeship and training.|
||Code section 401(m) arrangement
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 Code section 403(b)(1),
403(b)(7), or 408 arrangement/accounts annuities.
||An annuity contract purchased by
Code section 501(c)(3)
organization or public school as described in Code section
|4L||Death benefits (include travel
accident but not life
||Custodial accounts for regulated
stock as described in Code section 403(b)(7).
Assistance for Employee Housing
||Code section 408 accounts and annuities.||4Q||Other.|
accounts provided as an
investment option under the plan.
|4R||Unfunded, fully insured, or
insured welfare plan that will not file an annual report for
next plan year pursuant to 29 CFR 2520.104-20.
||401(k) plan or 403(b) plan that
provides for automatic
enrollment in plan that has elective contributions deducted
|4S||Unfunded, fully insured, or
insured welfare plan that stopped filing annual reports in
an earlier plan year pursuant to 29 CFR 2520.104-20.
||Total or partial participant-directed
account plan - plan
uses default investment account for participants who fail to
direct assets in their account.
|4T||10 or more employer plan under
|Forms 5500, 5500-SF, and
5500-EZ Codes for Principal
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
111100 Oilseed & Grain Farming
111210 Vegetable & Melon Farming
(including potatoes & yams)
111300 Fruit & Tree Nut Farming
111400 Greenhouse, Nursery, &
111900 Other Crop Farming
(including tobacco, cotton,
sugarcane, hay, peanut,
sugar beet, & all other crop
112111 Beef Cattle Ranching &
112112 Cattle Feedlots
112120 Dairy Cattle & Milk
112210 Hog & Pig Farming
112300 Poultry & Egg Production
112400 Sheep & Goat Farming
112510 Aquaculture (including
shellfish & finfish farms &
112900 Other Animal Production
Forestry and Logging
113110 Timber Tract Operations
113210 Forest Nurseries & Gathering
of Forest Products
Fishing, Hunting and Trapping
114210 Hunting & Trapping
Support Activities for Agriculture
115110 Support Activities for Crop
Production (including cotton
ginning, soil preparation,
planting, & cultivating)
115210 Support Activities for Animal
115310 Support Activities for
Merchant Wholesalers, Durable
423100 Motor Vehicle, & Motor
Vehicle Parts & Supplies
423200 Furniture & Home Furnishings
423300 Lumber & Other Construction
423400 Professional & Commercial
Equipment & Supplies
423500 Metal & Mineral (except
423600 Household Appliances and
Electrical & Electronic Goods
423700 Hardware, Plumbing, &
Heating Equipment &
423800 Machinery, Equipment, &
423910 Sporting & Recreational
Goods & Supplies
423920 Toy, & Hobby Goods, &
423930 Recyclable Materials
423940 Jewelry, Watch, Precious
Stone, & Precious Metals
423990 Other Miscellaneous Durable
Merchant Wholesalers, Nondurable
424100 Paper & Paper Products
424210 Drugs & Druggists' Sundries
424300 Apparel, Piece Goods, &
424400 Grocery & Related Products
424500 Farm Product Raw Materials
424600 Chemical & Allied Products
424700 Petroleum & Petroleum
424800 Beer, Wine, & Distilled
424910 Farm Supplies
424920 Book, Periodical, &
424930 Flower, Nursery Stock, &
424940 Tobacco & Tobacco Products
424950 Paint, Varnish, & Supplies
424990 Other Miscellaneous
Wholesale Electronic Markets and
Agents and Brokers
425110 Business to Business
425120 Wholesale Trade Agents &
Publishing Industries (except Internet)
511110 Newspaper Publishers
511120 Periodical Publishers
511130 Book Publishers
511140 Directory & Mailing List
511190 Other Publishers
511210 Software Publishers
Motion Picture and Sound Recording
512100 Motion Picture & Video
Industries (except video rental)
512200 Sound Recording Industries
Broadcasting (except Internet)
515100 Radio & Television
515210 Cable & Other Subscription
(including paging, cellular,
satellite, cable & other program
distribution, resellers, other
internet service providers)
Data Processing Services
518210 Data Processing, Hosting, &
Other Information Services
519100 Other Information Services
(including news syndicates,
libraries, internet publishing &
|Administrative and Support and
Waste Management and
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
repossession services, court
reporting, & stenotype
561500 Travel Arrangement &
561600 Investigation & Security
561710 Exterminating & Pest Control
561720 Janitorial Services
561730 Landscaping Services
561740 Carpet & Upholstery Cleaning
561790 Other Services to Buildings &
561900 Other Support Services
(including packaging &
labeling services, & convention
& trade show organizers)
Waste Management and
562000 Waste Management and
211110 Oil & 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
611000 Educational Services
(including schools, colleges,
221100 Electric Power Generation,
Transmission & Distribution
221210 Natural Gas Distribution
221300 Water, Sewage & Other
221500 Combination Gas & Electric
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
442110 Furniture Stores
442210 Floor Covering Stores
442291 Window Treatment Stores
442299 All Other Home Furnishings
Electronics and Appliance Stores
443141 Household Appliance Stores
443142 Electronics Stores (including
Audio, Video, Computer, and
Building Material and Garden
Equipment and Supplies Dealers
444110 Home Centers
444120 Paint & Wallpaper Stores
444130 Hardware Stores
444190 Other Building Material
444200 Lawn & Garden Equipment &
Food and Beverage Stores
445110 Supermarkets and Other
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
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
447100 Gasoline Stations (including
convenience stores with gas)
Clothing and Clothing Accessories
448110 Men's Clothing Stores
448120 Women's Clothing Stores
448130 Children's & Infants' Clothing
448140 Family Clothing Stores
448150 Clothing Accessories Stores
448190 Other Clothing Stores
448210 Shoe Stores
448310 Jewelry Stores
448320 Luggage & Leather Goods
Sporting Goods, Hobby, Book, and
451110 Sporting Goods Stores
451120 Hobby, Toy, & Game Stores
451130 Sewing, Needlework, & Piece
451140 Musical Instrument &
451211 Book Stores
451212 News Dealers & Newsstands
General Merchandise Stores
452110 Department Stores
452900 Other General Merchandise
Miscellaneous Store Retailers
453210 Office Supplies & Stationery
453220 Gift, Novelty, & Souvenir
453310 Used Merchandise Stores
453910 Pet & Pet Supplies Stores
453920 Art Dealers
453930 Manufactured (Mobile) Home
453990 All Other Miscellaneous Store
Retailers (including tobacco,
candle, & trophy shops)
454110 Electronic Shopping &
454210 Vending Machine Operators
454310 Fuel Dealers (including Heating
Oil and Liquefied Petroleum)
454390 Other Direct Selling
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
Nondepository Credit Intermediation
522210 Credit Card Issuing
522220 Sales Financing
522291 Consumer Lending
522292 Real Estate Credit
(including mortgage bankers &
522293 International Trade Financing
522294 Secondary Market Financing
522298 All Other Nondepository
Activities Related to Credit
522300 Activities Related to Credit
Intermediation (including loan
brokers, check clearing, &
Securities, Commodity Contracts,
and Other Financial Investments and
523110 Investment Banking &
523120 Securities Brokerage
523130 Commodity Contracts Dealing
523140 Commodity Contracts
523210 Securities & Commodity
523900 Other Financial Investment
Activities (including portfolio
management & investment
Insurance Carriers and Related
524130 Reinsurance Carriers
524140 Direct Life, Health, & Medical
524150 Direct Insurance (except Life,
Health & Medical) Carriers
524210 Insurance Agencies &
524290 Other Insurance Related
Activities (including third-
party administration of
Insurance and pension funds)
Funds, Trusts, and Other Financial
525100 Insurance & Employee
525910 Open-End Investment Funds
525920 Trusts, Estates, & Agency
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
621210 Offices of Dentists
Offices of Other Health Practitioners
621310 Offices of Chiropractors
621320 Offices of Optometrists
621330 Offices of Mental Health
621340 Offices of Physical,
Occupational & Speech
Therapists, & Audiologists
621391 Offices of Podiatrists
621399 Offices of all Other
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
Medical and Diagnostic Laboratories
621510 Medical & Diagnostic
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)
Nursing and Residential Care
623000 Nursing & Residential Care
624100 Individual & Family Services
624200 Community Food & Housing, &
Emergency & Other Relief
624310 Vocational Rehabilitation
624410 Child Day Care Services
Construction of Buildings
236110 Residential Building
236200 Nonresidential Building
Heavy and Civil Engineering
237100 Utility System Construction
237210 Land Subdivision
237310 Highway, Street, & Bridge
237990 Other Heavy & Civil
Specialty Trade Contractors
238100 Foundation, Structure, &
Building Exterior Contractors
(including framing carpentry,
masonry, glass, roofing, &
238210 Electrical Contractors
238220 Plumbing, Heating, &
238290 Other Building Equipment
238300 Building Finishing
drywall, insulation, painting,
wallcovering, flooring, tile, &
238900 Other Specialty Trade
Contractors (including site
311110 Animal Food Mfg
311200 Grain & Oilseed Milling
311300 Sugar & Confectionary
311400 Fruit & Vegetable Preserving
& Specialty Food Mfg
311500 Dairy Product Mfg
311610 Animal Slaughtering and
311710 Seafood Product Preparation
311800 Bakeries, Tortilla & Dry Pasta
311900 Other Food Mfg (including
coffee, tea, flavorings &
Beverage and Tobacco Product
312110 Soft Drink & Ice Mfg
312200 Tobacco Manufacturing
Textile Mills and Textile Product
313000 Textile Mills
314000 Textile Product Mills
315100 Apparel Knitting Mills
315210 Cut & Sew Apparel
315220 Men's & Boys' Cut & Sew
315240 Women's, Girls' and Infants'
Cut & Sew Apparel Mfg.
315280 Other Cut & Sew Apparel Mfg
315990 Apparel Accessories & Other
Leather and Allied Product
316110 Leather & Hide Tanning, &
316210 Footwear Mfg (including
rubber & plastics)
316990 Other Leather & Allied
Wood Product Manufacturing
321110 Sawmills & Wood
321210 Veneer, Plywood, &
Engineered Wood Product
321900 Other Wood Product Mfg
322100 Pulp, Paper, & Paperboard
322200 Converted Paper Product Mfg
Printing and Related Support
323100 Printing & Related Support
Petroleum and Coal Products
324110 Petroleum Refineries
324120 Asphalt Paving, Roofing, &
Saturated Materials Mfg
324190 Other Petroleum & Coal
325100 Basic Chemical M
325200 Resin, Synthetic Rubber, &
Artificial & Synthetic Fibers &
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 &
Plastics and Rubber Products
326100 Plastics Product Mfg
326200 Rubber Product Mfg
Nonmetallic Mineral Product
327100 Clay Product & Refractory Mfg
327210 Glass & Glass Product Mfg
327300 Cement & Concrete Product Mfg
327400 Lime & Gypsum Product Mfg
327900 Other Nonmetallic Mineral
Primary Metal Manufacturing
331110 Iron & Steel Mills & Ferroalloy
331200 Steel Product Mfg from
331310 Alumina & Aluminum
Production & Processing
331400 Nonferrous Metal (except
Aluminum) Production &
Fabricated Metal Product
332110 Forging & Stamping
332210 Cutlery & Handtool Mfg
332300 Architectural & Structural
332400 Boiler, Tank, & Shipping
332510 Hardware Mfg
332610 Spring & Wire Product Mfg
332700 Machine Shops; Turned
Product; & Screw, Nut, & Bolt
332810 Coating, Engraving, Heat
Treating, & Allied Activities
332900 Other Fabricated Metal
333100 Agriculture, Construction, &
Mining Machinery Mfg
333200 Industrial Machinery Mfg
333310 Commercial & Service
Industry Machinery Mfg
333410 Ventilation, Heating,
333510 Metalworking Machinery Mfg
333610 Engine, Turbine & Power
Transmission Equipment Mfg
333900 Other General Purpose
Computer and Electronic Product
334110 Computer & Peripheral
334200 Communications Equipment
334310 Audio & Video Equipment Mfg
334410 Semiconductor & Other
Electronic Component Mfg
334500 Navigational, Measuring,
Electromedical, & Control
334610 Manufacturing & Reproducing
Magnetic & Optical Media
Electrical Equipment, Appliance, and
335100 Electric Lighting Equipment
335200 Household Appliance Mfg
335310 Electrical Equipment Mfg
335900 Other Electrical Equipment &
336100 Motor Vehicle Mfg
336210 Motor Vehicle Body & Trailer
336300 Motor Vehicle Parts Mfg
336410 Aerospace Product & Parts
336510 Railroad Rolling Stock Mfg
336610 Ship & Boat Building
336990 Other Transportation
Furniture and Related Product
337000 Furniture & Related Product
339110 Medical Equipment &
339900 Other Miscellaneous Mfg
|Real Estate and Rental and
531110 Lessors of Residential
Buildings & Dwellings
(including equity REITs)
531120 Lessors of Nonresidential
531130 Lessors of Miniwarehouses &
Self-Storage Units (including
531190 Lessors of Other Real Estate
531210 Offices of Real Estate Agents
531310 Real Estate Property
531320 Offices of Real Estate
531390 Other Activities Related to
Rental and Leasing Services
532100 Automotive Equipment Rental &
532210 Consumer Electronics &
532220 Formal Wear & Costume Rental
532230 Video Tape & Disc Rental
532290 Other Consumer Goods
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
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, &
Museums, Historical Sites, and Similar
712100 Museums, Historical Sites, &
Amusements, Gambling, and
713100 Amusement Parks & Arcades
713200 Gambling Industries
713900 Other Amusement &
(including golf courses, skiing
facilities, marinas, fitness
centers, & bowling centers)
|Arts, Entertainment, and
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, &
Museums, Historical Sites, and Similar
712100 Museums, Historical Sites, &
Amusements, Gambling, and
713100 Amusement Parks & Arcades
713200 Gambling Industries
713900 Other Amusement &
(including golf courses, skiing
facilities, marinas, fitness
centers, & bowling centers)
|Professional, Scientific, and
541110 Offices of Lawyers
541190 Other Legal Services
Accounting, Tax Preparation,
Bookkeeping, and Payroll Services
541211 Offices of Certified Public
541213 Tax Preparation Services
541214 Payroll Services
541219 Other Accounting Services
Architectural, Engineering, and
541310 Architectural Services
541320 Landscape Architecture
541330 Engineering Services
541340 Drafting Services
541350 Building Inspection Services
541360 Geophysical Surveying &
541370 Surveying & Mapping (except
541380 Testing Laboratories
Specialized Design Services
541400 Specialized Design Services
(including interior, industrial,
graphic, & fashion design)
Computer Systems Design and
541511 Custom Computer
541512 Computer Systems Design
541513 Computer Facilities
541519 Other Computer Related
Other Professional, Scientific, and
541600 Management, Scientific, &
Technical Consulting Services
541700 Scientific Research &
541800 Advertising & Related
541910 Marketing Research & Public
541920 Photographic Services
541930 Translation & Interpretation
541940 Veterinary Services
541990 All Other Professional,
Scientific, & Technical
|Accommodation and Food Services
721110 Hotels (except Casino Hotels) &
721120 Casino Hotels
721191 Bed & Breakfast Inns
721199 All other Traveler
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
722511 Full-Service Restaurants
722513 Limited-Service Restaurants
722514 Cafeterias and Buffets
722515 Snack and Non-alcoholic
Air, Rail, and Water Transportation
481000 Air Transportation
482110 Rail Transportation
483000 Water Transportation
484110 General Freight Trucking,
484120 General Freight Trucking,
484200 Specialized Freight Trucking
Transit and Ground Passenger
485110 Urban Transit Systems
485210 Interurban & Rural Bus
485310 Taxi Service
485320 Limousine Service
485410 School & Employee Bus
485510 Charter Bus Industry
485990 Other Transit & Ground
486000 Pipeline Transportation
Scenic & Sightseeing Transportation
487000 Scenic & Sightseeing
Support Activities for Transportation
488100 Support Activities for Air
488210 Support Activities for Rail
488300 Support Activities for Water
488410 Motor Vehicle Towing
488490 Other Support Activities for
488510 Freight Transportation
488990 Other Support Activities for
Couriers and Messengers
492210 Local Messengers & Local
Warehousing and Storage
493100 Warehousing & Storage
(except lessors of
miniwarehouses & self-storage
Repair and Maintenance
811110 Automotive Mechanical, &
Electrical Repair &
811120 Automotive Body, Paint,
Interior, & Glass Repair
811190 Other Automotive Repair &
Maintenance (including oil
change & lubrication shops &
811210 Electronic & Precision
Equipment Repair &
811310 Commercial & Industrial
Machinery & Equipment
(except Automotive &
Electronic) Repair &
811410 Home & Garden Equipment &
Appliance Repair &
811420 Reupholstery & Furniture
811430 Footwear & Leather Goods
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
812220 Cemeteries & Crematories
812310 Coin-Operated Laundries &
812320 Drycleaning & Laundry
812330 Linen & Uniform Supply
812910 Pet Care (except Veterinary)
812930 Parking Lots & Garages
812990 All Other Personal Services
Religious, Grantmaking, Civic,
Professional, and Similar
813000 Religious, Grantmaking,
Civic, Professional, & Similar
813930 Labor Unions and Similar
921000 Governmental Instrumentality