A single participant would file the 5500SF or EZ Here I the link to the 5500SF instructions
https://www.dol.gov/agencies/ebsa/employers-and-advisers/plan-administration-and-compliance/reportin...
Who Does Not Have To File Form 5500-EZ
You do not have to file Form 5500-EZ for the 2018 plan year for a one-participant plan if the total of the plan's assets and the assets of all other one-participant plans maintained by the employer at the end of the 2018 plan year does not exceed $250,000, unless 2018 is the final plan year of the plan. For more information on final plan years, see Final Return, later.
♪♫•*¨*•.¸¸♥Lisa♥ ¸¸.•*¨*•♫♪
