Form 5500 Schedule H: Financial Information

Updated September 22, 2026 • Verify the current filing-year DOL instructions.

What Schedule H is for

Schedule H is used for detailed financial information generally required for large plans and direct filing entities. Whether it is required depends on the plan, filer type, funding arrangement and current Form 5500 instructions.

Preparation checklist

• Determine whether Schedule H is required for this filing.
• Gather beginning and ending assets, liabilities, income, expenses, benefit payments and accountant/audit information.
• Keep identifying information consistent with the main Form 5500.
• Reconcile Schedule H entries to plan records and any related schedules or attachments.
• Run filing-year validation before submission through EFAST2.

How it fits into Form 5500

Start with the filing form and plan characteristics, then add only the schedules required by the current instructions. DOL filing tips emphasize that the schedules attached to a Form 5500 must match the schedule checklist reported on the return.

Official sources