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Form 15315: Annual Certification for Multiemployer Defined Benefit Plans
IRS Form 15315 is the Annual Certification for Multiemployer Defined Benefit Plans, which certifies a plan’s status under IRC Section 432(b)(3). The enrolled actuary of a multiemployer plan must file this form no later than the 90th day after the beginning of the plan year.
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IRS Form 15315 - Annual Certification for Multiemployer Defined Benefit Plans
IRS Form 15315 is the Annual Certification for Multiemployer Defined Benefit Plans, which certifies a plan’s status under IRC Section 432(b)(3). The enrolled actuary of a multiemployer plan must file this form no later than the 90th day after the beginning of the plan year.
Risk Radar
Scan points- 1Failure to certify the plan’s status by the due date triggers a penalty of up to $1,100 per day under ERISA.
- 2Using a Social Security number instead of the nine-digit EIN on Line 1d.
- 3Failing to apply for an EIN from the IRS if the plan sponsor does not currently have one.
- 4Selecting more than one funding zone status (e.g., both Funding Improvement Plan and Rehabilitation Plan) in Part III.
- 5Forgetting that Part I requires both the name of the plan and its three-digit PN.
Plain English
This form requires professionals to certify the financial health and operational status of a large, shared retirement plan. By filing Form 15315, the actuary informs the IRS whether the multiemployer plan is currently stable or if it faces significant funding risks in the near future. This annual certification helps regulators monitor the stability of defined benefit plans for workers.
Submission Date
- Filing date: 2025-10-01 22:10:20
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when the enrolled actuary of a multiemployer plan must annually certify its status under IRC Section 432(b)(3).
- Do not use it when filing general annual reports; Form 15315 is specifically used to report actuarial certification of a multiemployer plan’s defined benefit status.
- Check IRS Form 15315 instead when certifying the plan's required status under IRC Section 432(b)(3).
Deadline or filing window
The filing deadline is no later than the 90th day after the beginning of the plan year for which the certification is made. If this date falls on a non-business day (Saturday, Sunday, or legal holiday), the form may be filed on the next available business day.
Checklist
What you need before filling it out
Plan Name
Formal name of the plan · Part I, Line 1a; p.2
Three-digit PN
The three-digit plan number (PN) assigned to the plan · Part I, Line 1b; p.2
Plan Sponsor EIN
Nine-digit employer identification number (EIN) of the sponsor · Part I, Line 1d; p.2
Actuary's Certification Status
Certifying whether the plan is in endangered or critical status for the current year and succeeding five years · Part III; p.1, p.2
Filing Due Date
No later than the 90th day after the beginning of the plan year · p.2
Before you submit
- 1Complete the formal name and three-digit PN in Part I.
- 2Enter the nine-digit EIN for the plan sponsor, ensuring it is not a Social Security number.
- 3Confirm that all required information for the Plan Actuary (Part II) is accurate and complete.
- 4Check the appropriate box(es) in Part III to certify the plan's IRC Section 432 status.
- 5Determine if scheduled progress was made by checking the relevant box in Part IV.
- 6Ensure the plan's enrolled actuary signs and dates Form 15315 in Part V.
- 7Submit Form 15315 electronically at https://www.irs.gov/mobile-friendly-forms using an ID.me account.
How to file this form
- 1Obtain the most current edition of IRS Form 15315 (Catalog Number 35051D).
- 2Complete all required sections, including plan information and actuary details, following instructions for Form 15315.
- 3Submit the certification electronically at https://www.irs.gov/mobile-friendly-forms using an ID.me account.
- 4Retain the verification of submission received after submitting Form 15315 online.
Known limitations
- 1The Form 15315 must be filed annually to satisfy reporting requirements of IRC Section 432(b)(3).
- 2Failure to certify the plan's status by the due date specified in IRC Section 432(b)(3)(A) may result in penalties treated as a failure to file annual reports under ERISA.
- 3The form is used for multiemployer plans and does not apply generally to single-employer or non-multiemployer defined benefit plans.
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 Form 15315 is Rev. 4-2025, dated April 2025. The official source does not specify any changes from previous revisions.
What changed or needs a fresh check
- Edition date — confirm the revision reads Rev. 4-2025, dated April 2025.
- Fee — Not stated in the official source.
- Mailing address — The form must be filed electronically at https://www.irs.gov/mobile-friendly-forms.
- Signature — Confirm that the plan's enrolled actuary signs and dates Form 15315.
Quick Facts
Downloads
After you file
- 1After submitting Form 15315 electronically, save the confirmation page or receipt details provided by the IRS Online Account with ID.me.
- 2Keep a copy of your filed Form 15315 and its submission date for your permanent records as required by plan regulations.
- 3Confirm that you have documented the specific plan year covered so this record can be easily located during future audits or reviews.
- 4The filing is annual; worth re-checking IRS guidelines to confirm any changes to the 90th day deadline for the next cycle.
Sources
- SRCForm p.1 — The form is required to be filed under Internal Revenue Code (IRC) Section 432(b)(3).
- SRCInstructions p.2 — The Form 15315, Annual Certification for Multiemployer Defined Benefit Plans, is used to report the actuarial certification of a multiemployer plan’s status.
- SRCInstructions p.2 — The enrolled actuary of a multiemployer plan must annually certify the plan’s status and file this form with the IRS.
- SRCInstructions p.2 — The Form 15315 must be filed no later than the 90th day after the beginning of the plan year for which the certification is made.
- SRCInstructions p.2 — If the filing due date falls on a Saturday, Sunday or legal holiday, the Form 15315 may be filed on the next day that is not a Saturday, Sunday or legal holiday.
- SRCInstructions p.2 — Submit your certification once per year electronically using the digitalize Form 15315 at https://www.irs.gov/mobile-friendly-forms.
Common confusion points
Where do I submit this form?
Submit your certification once per year electronically using the digitalize Form 15315 at https://www.irs.gov/mobile-friendly-forms.
What if the filing deadline is a weekend or holiday?
If the due date falls on a Saturday, Sunday or legal holiday, the form may be filed on the next day that is not a Saturday, Sunday or legal holiday.
Do I need an EIN for the plan sponsor?
A plan sponsor without an EIN must apply for an EIN from the IRS before using Form 15315.
Which status does this form certify?
The Form 15315 is used to report the actuarial certification of a multiemployer plan’s status, certifying whether it is in endangered status or in critical status.
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- Not stated in the official source — verify on the agency site
Questions about IRS Form 15315
What is IRS Form 15315 used for?
This form requires professionals to certify the financial health and operational status of a large, shared retirement plan. By filing Form 15315, the actuary informs the IRS whether the multiemployer plan is currently stable or if it faces significant funding risks in the near future. This annual certification helps regulators monitor the stability of defined benefit plans for workers.
Who must file IRS Form 15315?
The enrolled actuary of a multiemployer plan must annually certify the plan’s status and file this form with the IRS.
What information does IRS Form 15315 require?
Part I collects basic information, including the name of the plan, three-digit plan number (PN), plan sponsor's name, and employer identification number (EIN). Part II provides details about the plan actuary. Part III requires certification regarding whether the plan is in endangered status, critical status for the current year or succeeding five years, and if it is in critical and declining status.
When is IRS Form 15315 due?
The Form 15315 must be filed no later than the 90th day after the beginning of the plan year for which the certification is made. If the filing due date falls on a Saturday, Sunday or legal holiday, the form may be filed on the next day that is not a Saturday, Sunday or legal holiday.
Where do I file IRS Form 15315?
The form must be submitted once per year electronically using the digitalize Form 15315 at https://www.irs.gov/mobile-friendly-forms. Submission requires signing into an IRS Online Account with ID.me.
How do I complete IRS Form 15315?
The process requires completing Part I and Part II with basic and actuary information, followed by certifying the status in Part III. The plan's enrolled actuary must sign and date the Form 15315 before submitting it electronically through the IRS Online Account portal.
What happens if IRS Form 15315 is filed incorrectly?
Failure of the plan actuary to certify the plan's status by the due date specified in IRC Section 432(b)(3)(A) will be treated for purposes of Section 502(c)(2) of ERISA as a failure or refusal by the plan administrator to file the annual report. A penalty of up to $1,100 per day applies.
Where do I submit this form?
Submit your certification once per year electronically using the digitalize Form 15315 at https://www.irs.gov/mobile-friendly-forms.
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