Paper Form 5500-EZ goes to the IRS in Ogden, Utah. If you use the U.S. Postal Service, mail it to the Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0020. If you use a private delivery service such as FedEx, UPS, or DHL, send it to the Internal Revenue Submission Processing Center, 1973 Rulon White Blvd., Ogden, UT 84201.1Internal Revenue Service. Instructions for Form 5500-EZ (2025) – How To File The return is due by the last day of the seventh month after your plan year ends, which is July 31 for a calendar-year plan.2Internal Revenue Service. Form 5500 Corner
The Two Ogden Addresses
Use the P.O. box format only when the Postal Service is carrying the envelope:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0020
Private carriers cannot deliver to that address. For FedEx, UPS, DHL, and similar services, use the street address:
Internal Revenue Submission Processing Center
1973 Rulon White Blvd.
Ogden, UT 84201
Not every option a private carrier sells qualifies for the IRS “timely mailing as timely filing” rule. Only designated service levels such as FedEx Priority Overnight, UPS Next Day Air, or DHL Express count as proof of a timely submission.3Internal Revenue Service. Private Delivery Services (PDS) If you go through the Postal Service, certified mail with a return receipt is the simplest way to document your mailing date.
When the Return Is Due
The filing deadline is the last day of the seventh month after the plan year closes. Calendar-year plans file by July 31.2Internal Revenue Service. Form 5500 Corner
Two extensions are available. Filing Form 5558 on or before the normal due date is automatically approved and pushes the deadline to the 15th day of the third month after the original due date, which is October 15 for calendar-year plans.4Internal Revenue Service. Form 5558 (Rev. January 2025) – Application for Extension of Time To File Certain Employee Plan Returns Alternatively, if the plan year matches your business tax year and you already have an extension on your federal income tax return, the Form 5500-EZ deadline automatically moves to that same extended date. Check the “automatic extension” box in Part I of the form and keep a copy of the business tax extension with your plan records.5Internal Revenue Service. Instructions for Form 5500-EZ (2025) – When To File If you use the automatic route through your business return, you cannot then file Form 5558 to extend the date further.
When You Cannot Mail It At All
For plan years beginning on or after January 1, 2024, Form 5500-EZ must be filed electronically through EFAST2 if you are required to file at least 10 returns of any type — income tax, employment tax, information returns, and so on — during the calendar year. Below that 10-return threshold, paper and electronic filing are both allowed.6Internal Revenue Service. About Form 5500-EZ, Annual Return of A One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan The IRS may waive the electronic requirement year by year if it causes undue economic hardship.
So before you print and address an envelope, confirm that you are under the 10-return threshold. If you are over it, the Ogden addresses are not an option.
Mailing a Late Return Under the Penalty Relief Program
If you are catching up on one or more missed years, the destination is still Ogden, but the address, contents, and postage-class rules are different. Under Revenue Procedure 2015-32, delinquent Form 5500-EZ filers pay $500 per return, capped at $1,500 per plan.7Internal Revenue Service. Penalty Relief Program for Form 5500-EZ Late Filers
To use the program:
- Complete a paper Form 5500-EZ for each delinquent year, using the version of the form that matches that year (or the current-year form for pre-1990 filings).
- Check box D in Part I for the IRS Late Filer Penalty Relief Program. On older forms without that box, write “Delinquent Return Filed under Rev. Proc. 2015-32, Eligible for Penalty Relief” in red at the top.
- Complete Form 14704 and place it on top of the stack of delinquent returns.
- Enclose a check payable to “United States Treasury” for $500 per return, up to $1,500 per plan.
- Mail everything by first-class mail to the Internal Revenue Service, 1973 Rulon White Blvd., Ogden, UT 84201, or by private delivery service to the Internal Revenue Submission Processing Center at that same street address.7Internal Revenue Service. Penalty Relief Program for Form 5500-EZ Late Filers
Two things to note. First, delinquent returns filed electronically do not qualify for this relief; the paper package is the only path in. Second, the Department of Labor’s Delinquent Filer Voluntary Compliance Program does not cover one-participant plans or Form 5500-EZ filers, so this IRS program is the one that applies.8U.S. Department of Labor. Delinquent Filer Voluntary Compliance Program
What Happens If You Miss the Deadline Without Relief
A late Form 5500-EZ filed outside the relief program carries a penalty of $250 per day, up to $150,000 per plan per year.9Office of the Law Revision Counsel. 26 U.S. Code 6652 – Failure To File Certain Information Returns, Registration Statements, Etc. Reasonable cause can waive the penalty, but the IRS sets a high bar. The comparison is stark: $500 per return through Revenue Procedure 2015-32, or as much as $150,000 per year if you file late without using the program.
One boundary worth naming before you seal the envelope. Form 5500-EZ is limited to plans that cover only the business owner and spouse, or partners and their spouses, with no other employees benefiting under the plan; 2% or greater S-corporation shareholders count as partners for this purpose. ESOPs are excluded.10Internal Revenue Service. Instructions for Form 5500-EZ (2025) – General Instructions Plans with rank-and-file employees file a different return and do not use the Ogden addresses above.