WASHINGTON – The U.S. Department of Labor today announced that its Employee Benefits Security Administration joined the Internal Revenue Service and Pension Benefit Guaranty Corp. in releasing informational copies of the 2025 Form 5500, Form 5500-SF, IRS Form 5500-EZ, IRS Form 5558 and related instructions online. The IRS will release paper copies of Form 5500-EZ and instructions for 2025 separately on its website after Jan. 1, 2026.Federal regulations require that pension and welfare benefit plans file an annual return/report regarding their financial condition, investments, and operations. Generally, plans file the necessary Form 5500 series return/report along with required schedules and attachments.Each form’s instructions include a Changes to Note section highlighting important updates to the forms, and schedules and instructions for 2025 including the following changes in Form 5500 and Form 5500-SF:New plan characteristic codes, 1J, 1K, and 1L added to Form 5500 for use in identifying multiemployer defined benefit plans terminated as a result of mass withdrawal, plan amendment or insolvency. New plan characteristic code, 1G, added for use on both forms to identify defined benefit plans that use a variable annuity benefit formula.Existing plan characteristic code 1H modified on Form 5500 to clarify that it applies only to terminated single-employer PBGC-covered plans.Plan administrators should not use informational copies to file a 2025 Form 5500 Series Annual Return/Report. Filers should monitor efast.dol.gov to learn when official electronic versions are available and able to be filed using software from EFAST2-approved vendors or directly through the EFAST2 website. For questions related to filing the Form 5500 series call the EFAST2 contact center at 866-463-3278 or email at support@efast.dol.gov.