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No. An applicant using the IRS penalty relief program must file a paper Form 5500-EZ with the IRS. Do not file delinquent Forms 5500-EZ through EFAST2. Filings sent to EFAST2 will not be treated as submissions under this program and will continue to be subject to applicable penalties under the Internal Revenue Code.
Sources:
Notice 2020-23
Publication 590-B (2023)
Rev. Proc. 2014-32
