Enter your deduction for contributions to employee pension, profit-sharing, or annuity plans. If the plan included you as a self-employed person, enter contributions made as an employer on your behalf on Schedule 1 (Form 1040), line 16, not on Schedule F (Form 1040).
In most cases, you must file the applicable form listed next if you maintain a pension, profit-sharing, or other funded-deferred compensation plan. The filing requirement isn't affected by whether the plan qualified under the Internal Revenue Code, or whether you claim a deduction for the current tax year. There is a penalty for failure to timely file these forms.
Form 5500-EZ. File this form if you have a one-participant retirement plan that meets certain requirements. A one-participant plan is a plan that covers only you (or you and your spouse).
Form 5500-SF. File this form electronically with the Department of Labor (at www.efast.dol.gov) if you have a small plan (fewer than 100 participants in most cases) that meets certain requirements.
Form 5500. File this form electronically with the Department of Labor (at www.efast.dol.gov) for a plan that doesn't meet the requirements for filing Form 5500-EZ or Form 5500-SF.
For details, see Pub. 560.