Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 14704: Transmittal Schedule – Transmittal Schedule – Form 5500-EZ Delinquent Filer Penalty Relief Program
IRS Form 14704 is a Transmittal Schedule used for the Form 5500-EZ Delinquent Filer Penalty Relief Program, filed by plan sponsors or administrators. The form indicates payment amounts based on the number of delinquent returns submitted.
Need help with Form 14704?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 14704.
Start filling →Form Overview
IRS Form 14704 - Transmittal Schedule – Transmittal Schedule – Form 5500-EZ Delinquent Filer Penalty Relief Program
IRS Form 14704 is a Transmittal Schedule used for the Form 5500-EZ Delinquent Filer Penalty Relief Program, filed by plan sponsors or administrators. The form indicates payment amounts based on the number of delinquent returns submitted.
Risk Radar
Scan points- 1Ensure you use the correct EIN (not a Social Security Number) on line 4.
- 2Using a Social Security Number instead of the required Employer Identification Number (line 4).
- 3Failing to attach Form 14704 to the oldest delinquent return in the submission.
- 4Entering an incorrect last day of the plan year in line 8 (MM/DD/YY format).
- 5Selecting the wrong payment amount box based on the count of returns submitted.
Plain English
This form accompanies your submission to ask for relief from penalties related to filing late Form 5500-EZs. It tells the IRS who is submitting the forms and how much money is being paid toward that penalty relief program. You must attach this schedule to the oldest delinquent return in your package.
Submission Date
- Filing date: 2015-06-01 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when submitting to the IRS a Form 5500-EZ return that qualifies for the Delinquent Filer Penalty Relief Program.
- Do not use it when filing a single delinquent return without an associated payment amount listed in the checkboxes.
- Check Form 5500-EZ instead when you are submitting the actual delinquent return document.
Form selector
Use this form or another form?
Filing a penalty relief package for multiple returns
To list all associated delinquent returns in one submission.
✓ Check that the total number aligns with your payment choice.
Submitting only one delinquent return
To select the $500 payment option accurately.
✓ Ensure you check box (a) for a single return.
Filing under the penalty relief program generally
This form serves as the official transmittal schedule for this specific IRS relief program.
✓ Verify that your plan is eligible under Revenue Procedure 2015-32.
Deadline or filing window
The filing trigger event is submitting delinquent returns for penalty relief. The deadline itself is not stated as a specific date, but the form must be attached to the oldest return in the submission package. No extension mechanism is detailed on this schedule.
Checklist
What you need before filling it out
Applicant's name
Plan sponsor or plan administrator's full name · Section 1
Plan number
The specific IRS designated plan identification number · Section 6
Last day of the plan year
MM/DD/YY format for each return listed · Section 8
Amount of Payment
The specific dollar amount chosen from options (a), (b), or (c) · Checkbox section
Applicant's EIN
Employer Identification Number (must not be a Social Security Number) · Section 4
Before you submit
- 1Verify the Applicant’s name in Section 1 matches the plan sponsor or administrator.
- 2Confirm the Employer Identification Number (Section 4) is not a Social Security Number.
- 3Ensure you have correctly listed the total number of Delinquent Returns in this Submission.
- 4Select the checkbox corresponding exactly to the Amount of Payment based on the return count.
- 5Verify that Section 8 lists the last day of the plan year for every delinquent return included.
- 6Confirm the form is attached to the Oldest Delinquent Return within your submission packet.
- 7Ensure all required fields (Sections 1 through 9) are completed.
How to file this form
- 1Complete Sections 1 through 8 with the applicant and plan details, ensuring Section 8 uses MM/DD/YY format for each return.
- 2Check the applicable box in the payment section based on whether you have one, two, or three or more delinquent returns.
- 3Attach IRS Form 14704 to the Oldest Delinquent Return within your submission packet.
- 4Mail or electronically submit the entire package to the designated IRS service center.
Known limitations
- 1The form must be attached to the oldest delinquent return included in the submission.
- 2The Applicant's Employer Identification Number must be entered, and a Social Security Number cannot be used for this field.
- 3When indicating the last day of the plan year, the format must be MM/DD/YY.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form 14704 is dated May 2015, and it references Revenue Procedure 2015-32.
What changed or needs a fresh check
- Edition date — confirm May 2015
- Catalog Number — confirm 67750H
- OMB Number — confirm 1545-0956
- Payment amounts — confirm $500 (one return), $1,000 (two returns), or $1,500 (three+ returns)
- Attachment requirement — confirm it must attach to the Oldest Delinquent Return in this Submission
Quick Facts
Downloads
After you file
- 1Keep a copy of IRS Form 14704 after filing it with the Internal Revenue Service.
- 2The form is used in conjunction with the Form 5500-EZ Delinquent Filer Penalty Relief Program, so retain that return as well.
- 3Ensure the payment amount selected on Form 14704 matches the number of delinquent returns submitted.
- 4Confirm the revision date reads 05/15.
Sources
- SRCForm 14704 is titled Transmittal ScheduleForm 5500-EZ Delinquent Filer Penalty Relief Program (Instructions p.1).
- SRCThe form's Catalog Number is 67750H and it has an OMB Number of 1545-0956 (Form p.1).
- SRCApplicant’s name must be listed on line 1, identifying the plan sponsor or plan administrator (Form p.1).
- SRCThe payment options are: (a) One delinquent return for $500; (b) Two delinquent returns for $1,000; and (c) Three or more delinquent returns for $1,500 (Form p.1).
- SRCThe form must be attached to the Oldest Delinquent Return in this Submission (Instructions p.1).
- SRCLine 8 requires entering the last day of the plan year in MM/DD/YY format (Form p.1).
Common confusion points
What is the required format for listing the plan year end dates?
The source specifies MM/DD/YY.
→ Check that you are using this exact format on line 8.
When should I use Form 14704?
It must be attached to the oldest delinquent return in your submission.
→ Verify this attachment requirement before mailing or submitting electronically.
How do I determine which payment box to check?
The required payment depends on the count of delinquent returns submitted (e.g., one return equals $500).
→ Count your returns first, then match that number to the corresponding amount.
What information must be used for Applicant's EIN?
Use the Employer Identification Number; do not use a Social Security Number.
→ Double-check line 4 to ensure you are inputting the correct type of identification number.
If I have exactly three delinquent returns, what is my payment amount?
The amount of payment for three or more delinquent returns is $1,500 (under option c).
→ Do not select options (a) or (b) if your count is 3 or higher.
What does 'Plan sponsor or plan administrator' mean?
This identifies the entity filling out Form 14704.
→ Confirm whether your role is as the sponsor or the administrator when completing line 1.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If payments or counts are incorrect, Form 14704 must be amended/corrected to align with the submitted returns.
Questions about IRS Form 14704
What is IRS Form 14704 used for?
This form accompanies your submission to ask for relief from penalties related to filing late Form 5500-EZs. It tells the IRS who is submitting the forms and how much money is being paid toward that penalty relief program. You must attach this schedule to the oldest delinquent return in your package.
Who must file IRS Form 14704?
Plan sponsors or plan administrators must file IRS Form 14704.
What information does IRS Form 14704 require?
The form collects the applicant's name, address, Employer Identification Number (EIN), and telephone number. It also lists the specific Plan number and Plan name, along with the last day of the plan year for each delinquent return included in the submission.
Where do I file IRS Form 14704?
The form is attached to the Oldest Delinquent Return within the submission package. The specific service center location is not detailed on Form 14704 itself.
How do I complete IRS Form 14704?
First, complete lines 1 through 9 with all required applicant and plan details. Next, check the applicable box under the payment section corresponding to the number of delinquent returns being submitted. Finally, ensure this Transmittal Schedule is attached to the oldest delinquent Form 5500-EZ in your submission.
What happens if IRS Form 14704 is filed incorrectly?
Filing incorrectly may result in the IRS not granting relief from the delinquent filer penalty, or it may require further correspondence to correct the filing errors.
What is the required format for listing the plan year end dates?
The source specifies MM/DD/YY. Check that you are using this exact format on line 8.
When should I use Form 14704?
It must be attached to the oldest delinquent return in your submission. Verify this attachment requirement before mailing or submitting electronically.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.