How can I submit a delinquent or amended Form 5500 return/report for a Title I plan for years prior to 2009?
Delinquent and amended filings of Title I plans must be submitted electronically through EFAST2 and cannot be submitted on paper. To submit a delinquent or amended Form 5500 return/report electronically through EFAST2 for plan years prior to 2009, you must submit the filing using current filing year Form 5500, schedules, and instructions except for the exceptions provided in the following paragraphb. The current filing year forms take the place of the Form 5500 pages that would have been included in the prior year’s filings. The electronic filing on the current filing year Form 5500, however, must indicate, in the appropriate space at the beginning of the Form 5500, the plan year for which the annual return/report is being filed. Exceptions to requirement to use current filing year schedules and instructions: Filers using EFAST2 must use the following correct-year schedules (that is, the plan year for which the annual return/report relates) completed in accordance with the related corr
