Retirement plans for small entities and self-employed | Internal Revenue Service

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Your retirement funds can help you with coronavirus relief

Get relief for certain withdrawals, distributions, and loans from retirement plans and IRAs if you're affected by the coronavirus.

Information on retirement plans for small businesses and the self-employed.

Choose a plan

Maintain a plan

Find or fix plan errors

Plan benefits

Benefits of setting up a plan

Select a plan

Operate your plan

Filing and reporting requirements

Avoid plan errors

Correct plan errors

Additional information

Tax-exempt and government entities: Resources for small entities and self-employed

Retirement plan resources for small employers and self-employed

Small employer retirement plans during economic downturns

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Page Last Reviewed or Updated: 30-May-2025