---
title: "Choose the annual return in the Form 5500 series"
url: "https://ailawframework.com/practice/superannuation/set-the-annual-audit-and-return-timetable-for-a-self-managed-fund/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A27-X20261018-6-US"
practice_area: "Superannuation"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Choose the annual return in the Form 5500 series

> List the plan year, whether the file describes a one-participant plan or a foreign plan, and which Form 5500 series return the file says is due. Do not state a due date.

Canonical page: https://ailawframework.com/practice/superannuation/set-the-annual-audit-and-return-timetable-for-a-self-managed-fund/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Superannuation](https://ailawframework.com/practice/superannuation.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | List the plan year, whether the file describes a one-participant plan or a foreign plan, and which Form 5500 series return the file says is due. Do not state a due date. |
| What the lawyer must review | The Department of Labor's Form 5500 page says Form 5500, Form 5500-SF and the required schedules are filed electronically through EFAST2. Form 8955-SSA is filed with the Internal Revenue Service, not through EFAST2. From 1 January 2021, a one-participant plan or a foreign plan uses Form 5500-EZ and does not use Form 5500-SF for that electronic filing. A filer who is not subject to the electronic-filing requirement may file Form 5500-EZ on paper. Form 5558 is the application for an extension. The instructions, which state the due date and who must attach an accountant's report, were not opened. Do not supply a due date or an audit threshold. This is not a self-managed-fund return. Opinion 512: you choose the form. |
| Written for | United States |
| Applies to | [Set the annual audit and return timetable for a self-managed fund](https://ailawframework.com/practice/superannuation/set-the-annual-audit-and-return-timetable-for-a-self-managed-fund.md) |

## Checking plan

- What the AI does: List the plan year, whether the file describes a one-participant plan or a foreign plan, and which Form 5500 series return the file says is due. Do not state a due date.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- Do not state a filing day. The instructions were not opened.
- Do not state which plans need an independent audit. That threshold was not opened.
- Form 8955-SSA does not go through EFAST2.

## Sources

- [U.S. Department of Labor, Form 5500 series](https://www.dol.gov/agencies/ebsa/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/form-5500) (checked 2026-10-22)
- [ABA Formal Opinion 512, Generative Artificial Intelligence Tools (29 July 2024)](https://www.americanbar.org/content/dam/aba/administrative/professional_responsibility/ethics-opinions/aba-formal-opinion-512.pdf) (checked 2026-10-22)
- [ABA Model Rule 1.1, Competence](https://www.americanbar.org/groups/professional_responsibility/publications/model_rules_of_professional_conduct/rule_1_1_competence/) (checked 2026-10-22)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*