FORM 5500-EZ

[fred7777]

Lines 5a(1) - 5(b)2. Not sure if I report "2" or "0" on each line. 

This is a One Participant Plan (owner/administrator and his spouse). Never had anyone else. Both are retired, the business is no longer active, and both the husband and wife have been receiving their RMDs for the past five years. No more contributions.

Aware of the $250,000 minimum requirement for reporting, so don't even bring that into this discussion. 

Do I report "0" or "2" Participants?

[Terry53029]

Just do as instructions ask. Link: https://www.irs.gov/pub/irs-pdf/i5500ez.pdf

Line 5a(1). Enter the total number of participants at the beginning
of the plan year.
Line 5a(2). Enter the total number of active participants at the
beginning of the plan year.
Line 5b(1). Enter the total number of participants at the end of
the plan year.
Line 5b(2). Enter the total number of active participants at the
end of the plan year.