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 Form 1040, line 28 (or on Form 1040NR, line 28), 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-de-ferred compensation plan. The filing requirement is not affec-ted by whether or not the plan qualified under the Internal Rev-enue Code, or whether or not 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-partici-pant plan is a plan that covers only you (or you and your spouse).
Form 5500-SF. File this form electronically with the Depart-ment 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 does not meet the requirements for filing Form 5500-EZ or Form 5500-SF.
For details, see Pub. 560.