Can filers use the Form 5500-SF to file 2008 or prior year delinquent or amended return/reports?
No. You may not file the Form 5500-SF for any 2008 or prior plan year return/report. No. You may not file the Form 5500-SF for any 2008 or prior plan year return/report. Filers wishing to file or amend their plan year 2008 or prior Form 5500 must use the current Form 5500 to submit that return/report in accordance with the directions in FAQ 4. Required schedules must be included in accordance with the procedures described in FAQ 4. Filers wishing to file or amend their plan year 2008 or prior Form 5500-EZ must use the correct prior year paper version only and must file it with the IRS. Filing electronically using EFAST2 on a Form 5500 or Form 5500-SF is not allowed. Filers should contact the IRS at 1-877-829-5500 for further information.
