Instructions for Form 5500 Annual Return/Report of Employee Benefit Plan

This document is the instructions for completing the Form 5500 Annual Return/Report of Employee Benefit Plan. It provides detailed guidance on who must file, when and where to file, how to file, what schedules and attachments are required, and line-by-line instructions for filling out the various parts of the form. It covers pension, welfare, and direct filing entity (DFE) plans.