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

This document provides detailed instructions for completing the Form 5500 Annual Return/Report of Employee Benefit Plan. It covers who must file, when to file, electronic filing requirements, schedules and attachments, line-by-line instructions, and other compliance information. The instructions explain the purpose of the form, define key terms, and give guidance on properly reporting plan assets, liabilities, income, expenses, and other details to satisfy annual reporting obligations under ERISA and the Internal Revenue Code.