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Form 4461: Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans
IRS Form 4461 is used to apply for approval of standardized or nonstandardized pre-approved defined contribution plans by the Department of the Treasury, Internal Revenue Service. Applications must be complete and accurate, including Attachment 1.
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IRS Form 4461 - Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans
IRS Form 4461 is used to apply for approval of standardized or nonstandardized pre-approved defined contribution plans by the Department of the Treasury, Internal Revenue Service. Applications must be complete and accurate, including Attachment 1.
Risk Radar
Scan points- 1Ensure every applicable line on Form 4461 is completed; otherwise, the application will be returned without processing.
- 2Submitting an application that isn't word-for-word identical to the lead plan language without explanation.
- 3Failing to include Form 4461 and Attachment 1 when submitting the application.
- 4Not completing every applicable line on Form 4461, leading to return without processing.
- 5Using a single basic plan document for both defined benefit and defined contribution plans (unless specific exceptions apply).
Plain English
This form allows a plan provider to ask the IRS if their retirement savings plan meets the necessary standards (either standardized or nonstandardized). By submitting Form 4461, the applicant seeks official approval from the IRS for that specific defined contribution plan. A complete application ensures the plan is recognized and approved by the Internal Revenue Service.
Submission Date
- Filing date: 2024-07-01 10:20:34
- 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 applying for approval of standardized or nonstandardized pre-approved defined contribution plans by the Department of the Treasury, Internal Revenue Service.
- Do not use Form 4461 if a single basic plan document covers both defined benefit and defined contribution plans (unless it is a profit-sharing plan with/without a 401(k) or money purchase arrangement).
- Check Form 4461-B instead when submitting applications on behalf of adopting providers, or check Form 8717-A if not filing through Pay.gov.
Form selector
Use this form or another form?
Submitting application language differs from the lead plan
A certification under penalty of perjury by the plan drafter is required to show where differences exist
✓ Check for necessary certification on Page 3.
Mass submitting applications for adopting providers
Must be used in addition to Form 4461 when filing for others
✓ Confirm you are using Form 4461-B alongside Form 4461.
Filing without paying the required user fee (when submitting via Pay.gov)
This form is needed to cover the user fee, though it's paid with submission through Pay.gov
✓ Verify proper payment/fee attachment before sending.
Deadline or filing window
If the IRS sends a letter requesting additional information or changes to plan documents, the provider must receive that response no later than 30 days from the date of the letter. An extension of this 30-day time limit is only granted for good cause, as detailed in section 14.12 of Rev. Proc. 2023-37.
Checklist
What you need before filling it out
Purpose of Form
Standardized or nonstandardized pre-approved defined contribution plans · General Instructions (p.1/Form p.3)
Mass Submission Requirement
Use Form 4461-B when submitting on behalf of adopting providers · Instructions (p.3)/Form (p.5)
User Fee Payment
Required fee is covered with submission via Pay.gov; otherwise, submit Form 8717-A · Instructions (p.2)
Plan Document Rule
One basic plan document cannot be used for both defined benefit and defined contribution plans · Instructions (p.1)
Address Format (Line 3a)
Enter P.O. box number instead of street address if mail delivery is questionable · Instructions (p.2)
Contact Info (Line 4a)
Enclose an authorized power of attorney if the contact person is not a plan employee · Instructions (p.2)
Before you submit
- 1Complete every applicable line on Form 4461.
- 2Include Attachment 1, noting that it must be complete and accurate.
- 3If the plan language differs from the lead plan, ensure a certification under penalty of perjury is included.
- 4Verify Line 3a shows the correct address (using P.O. box if necessary).
- 5Confirm an authorized power of attorney is enclosed if the contact person listed on Line 4a is not an applicant employee.
- 6If mass submitting, ensure Form 4461-B accompanies this application.
- 7Verify that the required user fee has been paid or Form 8717-A is submitted.
How to file this form
- 1Complete all applicable lines on Form 4461 and include Attachment 1, ensuring accuracy.
- 2If necessary, enclose an authorized power of attorney (Form 4461) when the contact person listed is not a plan employee.
- 3If mass submitting applications for adopting providers, utilize Form 4461-B in conjunction with this form.
- 4Submit the completed application electronically via Pay.gov (required as of August 1, 2024), ensuring the proper user fee is paid.
- 5Keep a copy of the entire submission package (Form 4461 and Attachment 1) for your records.
Known limitations
- 1One basic plan document may not be used for both defined benefit and defined contribution plans.
- 2A provider cannot combine different categories in a single document plan or application, unless it is a profit-sharing plan (with or without 401(k) arrangement and money purchase plan).
- 3If submitting subsequent basic plan documents that are not word-for-word identical to the first one, they must be similarly numbered beginning with “001.”
- 4A single document plan and application is required for a profit-sharing plan, even if it includes other categories.
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.
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Fillable formOpen in Editor->The current edition is Revision 11-2018, with instructions dated June 2024. For the latest information regarding Form 4461 and its instructions, filers should check IRS.gov/Form4461.
What changed or needs a fresh check
- Edition date — confirm the revision reads 11-2018.
- Instructions date — confirm the instructions read June 2024.
- Mailing address — confirm the IRS Tax Forms and Publications address is 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
- Attachment requirement — confirm Attachment 1 is included (if applicable).
- Electronic filing method — confirm submission via Pay.gov is required as of August 1, 2024.
Quick Facts
Downloads
After you file
- 1The applicant must sign Form 4461 using a partner or officer authorized to sign, or another person authorized by a power of attorney.
- 2Keep a copy of the completed application and Attachment 1.
- 3If submitting subsequent basic plan documents (that aren't identical), attach a cover letter that includes the name and file folder number of the plan (including the provider’s name and EIN).
- 4If checking 'Yes' on Line 9c, submit a copy of the plan with language differences highlighted.
- 5The estimated average time for Recordkeeping is 8 hours, 22 minutes.
Sources
- SRCInstructions p.1 — The purpose of Form 4461 is to apply for approval of standardized or nonstandardized pre-approved defined contribution plans.
- SRCInstructions p.1 — Applications must be complete and accurate, including Form 4461 (and Attachment 1).
- SRCInstructions p.1 — As of August 1, 2024, Form 4461 applications must be submitted electronically through Pay.gov.
- SRCInstructions p.2 — Adoption agreements for subsequent basic plan documents should similarly be numbered beginning with “001.”
- SRCForm p.3 — A provider may not combine different categories in a single document plan or application, except for the specified profit-sharing exceptions.
- SRCForm p.5 — The estimated average time to prepare Form 4461 is 4 hours, 42 minutes.
Common confusion points
How many applications are needed?
A separate application must be submitted for each different plan/adoption agreement combination or single document plan.
→ Check Line 9 to determine the required number of submissions.
What is the deadline for filing Form 4461?
The source does not state a specific filing deadline, but applications may be submitted as of July 1, 2024, and must be electronically through Pay.gov as of August 1, 2024.
→ Verify the current date against the submission requirement dates.
Do I need to submit an application for every single plan?
Yes, a separate application is required for each different plan/adoption agreement combination or single document plan.
→ Review Line 9 on Form 4461 before finalizing submissions.
What if my new plan document isn't exactly the same as the first one?
If it has language differences, you must submit an adoption agreement and highlight those differences when submitting the copy.
→ Ensure you are following procedures outlined in Section 14.07 of Rev. Proc. 2023-37.
What is the required fee for filing Form 4461?
The amount of user fee submitted must be entered on Line 1, which requires an amount of $2.
Where should I send the form if I use Express Mail?
Use the address: Internal Revenue Service Attn: Pre-Approved Plans Coordinator Room 6-403, Group 7521 550 Main Street Cincinnati, OH 45202.
Workflow map
Related forms and next steps
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After
Often used with
⚠ If something goes wrong
- IRS.gov/Form4461 (For the latest information about Form 4461)
Questions about IRS Form 4461
What is IRS Form 4461 used for?
This form allows a plan provider to ask the IRS if their retirement savings plan meets the necessary standards (either standardized or nonstandardized). By submitting Form 4461, the applicant seeks official approval from the IRS for that specific defined contribution plan. A complete application ensures the plan is recognized and approved by the Internal Revenue Service.
Who must file IRS Form 4461?
A provider must file Form 4461 to apply for approval of standardized or nonstandardized pre-approved defined contribution plans. The questions on Form 4461 generally apply to both standardized and nonstandardized pre-approved defined contribution plans.
What information does IRS Form 4461 require?
The form collects details about the plan itself, requiring submission of Form 4461 along with Attachment 1. If differences exist between the application language and the lead plan language, a certification must detail those discrepancies on Line 9e.
When is IRS Form 4461 due?
Applications may be submitted as of July 1, 2024. As of August 1, 2024, Form 4461 applications must be submitted electronically through Pay.gov.
Where do I file IRS Form 4461?
Form 4461 can be submitted electronically via Pay.gov using the required registration process. If not filing through Pay.gov, a mass submitter should also use Form 8717-A when submitting applications on behalf of its adopting providers.
How do I complete IRS Form 4461?
To file Form 4461 electronically via Pay.gov, one must first register for an account on Pay.gov and then enter “4461” into the search box before completing the form. If submitting a mass application, use Form 4461-B in addition to Form 4461. A certification made under penalty of perjury by the plan drafter is required if the language differs from the lead plan.
What happens if IRS Form 4461 is filed incorrectly?
If an application is incomplete, the IRS will return it without processing. Failure to respond timely to requests for additional information may result in the application being considered withdrawn.
How many applications are needed?
A separate application must be submitted for each different plan/adoption agreement combination or single document plan. Check Line 9 to determine the required number of submissions.
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