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Although these entities do not have an income tax return filing requirement, they are subject to excise and employment taxes.�Table 13. Returns of Tax-Exempt Organizations, Employee Retirement Plans, Government Entities, and Tax-Exempt Bonds Examined, by Type of Return, Fiscal Year 2017�Tax-exempt organization, employee retirement plan, government entity, tax-exempt bond returns, and related taxable returns examined in Fiscal Year 2017, total Form 5329 [8] Form 5330 [9].Employee retirement plan Non-Return Units [10]u[8] Form 5329 is used to report additional taxes on qualified plans (including IRAs) and other tax-favored accounts.S[9] Form 5330 is used to report excise taxes related to employee retirement plans.�[10] Tax Exempt and Government Entities, Employee Plans (EP), often examines retirement plans for which no return is filed. 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