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Official form guide
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. Submissions must be made electronically through Pay.gov beginning August 1 2024.
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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. Submissions must be made electronically through Pay.gov beginning August 1 2024.
Risk Radar
Scan points- 1Submitting an incomplete Form 4461 leads to a return without processing.
- 2Leaving required lines blank instead of completing every applicable line.
- 3Omitting Attachment 1 or failing to mark “N/A” where items do not apply.
- 4Not including the certification on line 9e made under penalty of perjury.
- 5Submitting the form by paper after August 1 2024 instead of electronically via Pay.gov.
Plain English
Form 4461 lets a retirement‑plan provider ask the IRS to approve a pre‑approved contribution plan. You fill out the required lines, attach the plan documents, and send it online.
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.
- Do not use it when the plan is a defined benefit plan or combines categories that require separate documents.
- Check Form 4461‑B instead when submitting applications on behalf of adopting providers.
Form selector
Use this form or another form?
Submitting on behalf of adopting providers
Mass submitters must use a separate form for each provider
✓ Verify you are a mass submitter
Filing a paper application without Pay.gov
User fee must be paid with this form when not filing electronically
✓ Confirm you are not using Pay.gov
Standard electronic filing for a single provider plan
Required form for pre‑approved defined contribution plan approval
✓ Ensure you are using the Rev. 11‑2018 edition
Deadline or filing window
If the IRS sends a letter requesting additional information, the provider must respond within 30 days; extensions are granted only for good cause. No other filing deadline is provided in the instructions.
Checklist
What you need before filling it out
Line 3a – Applicant name and address
Applicant’s legal name and street address or P.O. box · Form 4461, line 3a
Line 4a – Authorized representative
Power of attorney if contact is not an employee · Form 4461, line 4a
Line 4c – Fax number
Fax number for preliminary approval notice · Form 4461, line 4c
Line 9e – Certification of plan language differences
Certification statement under penalty of perjury · Form 4461, line 9e
Attachment 1 – Plan language
Plan document showing language and differences · Attachment 1 submitted with Form 4461
Before you submit
- 1Register for an account on Pay.gov.
- 2Enter “4461” in the Pay.gov search box and select Form 4461.
- 3Complete every applicable line on Form 4461.
- 4Provide the applicant’s name and address on line 3a.
- 5Enclose an authorized power of attorney if the contact is not an employee (line 4a).
- 6Enter a fax number on line 4c to receive preliminary approval notice.
- 7Pay the required user fee through Pay.gov.
- 8Attach Attachment 1 with the plan language and differences.
- 9Retain a copy of the submitted application for your records.
How to file this form
- 1Register on Pay.gov.
- 2Search for Form 4461 and select it.
- 3Enter required information and upload Attachment 1.
- 4Pay the user fee electronically through Pay.gov.
- 5Submit the application electronically.
- 6Save the confirmation receipt as proof of filing.
Known limitations
- 1One basic plan document cannot be used for both defined benefit and defined contribution plans.
- 2A provider may not combine different plan categories in a single document, except a profit‑sharing plan (with or without a 401(k) arrangement) and a money purchase plan can share one document.
- 3Each different plan or adoption agreement combination requires its own separate Form 4461 application.
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->Form 4461 (Rev. 11-2018) is the current edition; the instructions direct users to the latest information page at www.irs.gov/Form4461 for updates.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. 11‑2018 (as indicated on the form page).
- Fee — confirm the user fee is paid electronically through Pay.gov; Form 8717‑A is not needed for electronic submissions.
- Mailing address — Not stated in the official source.
- Signature — Not stated in the official source.
Quick Facts
Downloads
After you file
- 1Retain a signed copy of the submitted Form 4461 for your records.
- 2Keep the retained copy for at least 7 years after filing.
- 3Expect an electronic acknowledgment from Pay.gov confirming receipt of the submission.
- 4If the IRS returns the application as incomplete, correct the deficiencies and resubmit electronically.
Sources
- SRCInstructions p.1 — Use Form 4461 to apply for approval of standardized or nonstandardized pre‑approved defined contribution plans.
- SRCInstructions p.1 — As of August 1, 2024, Form 4461 applications must be submitted electronically through Pay.gov.
- SRCInstructions p.1 — To submit Form 4461, you must: 1. Register for an account on Pay.gov, 2. Enter “4461” in the search box, select Form 4461, and 3. Complete the form.
- SRCInstructions p.2 — Submit a separate application for each different plan/adoption agreement combination or single document plan.
- SRCInstructions p.2 — If you checked “Yes,” submit a copy of such plan with language differences highlighted.
- SRCInstructions p.1 — If your application isn’t complete, we will return it without processing.
- SRCForm p.3 — A provider may not combine different categories in a single document plan or application, except that only one single document plan and application is required for a profit‑sharing plan, with or without a 401(k) arrangement and a money purchase plan.
- SRCForm p.1 — One basic plan document may not be used for both defined benefit and defined contribution plans.
- SRCForm p.3 — Send Form 4461 to: Internal Revenue Service Attn: Pre‑Approved Plans Coordinator Room 6‑403, Group 7521 P.O. Box 2508 Cincinnati, OH 45201‑2508.
Common confusion points
Can I use the same plan document for a defined benefit plan?
Filers assume one document covers both types, but the instructions prohibit it.
→ Verify the document is solely for a defined contribution plan.
Do I have to file electronically before July 1 2024?
The filing window dates cause uncertainty, but electronic filing begins July 1 2024 and becomes mandatory August 1 2024.
→ Confirm the submission date is on or after August 1 2024 and use Pay.gov.
Can I combine a profit‑sharing plan with a 401(k) in one application?
Providers may think any categories can be merged, yet the rules allow only profit‑sharing (with or without 401(k)) and money purchase plans together.
→ Ensure the single document includes only profit‑sharing, optional 401(k), and money purchase plan.
Do I need a separate Form 4461 for each adoption agreement?
The requirement for separate applications per plan/adoption agreement is easy to miss.
→ File a distinct Form 4461 for every unique plan or adoption agreement.
Should I highlight language differences in the plan copy?
The question about highlighting is unclear, but the instructions require highlighted differences when “Yes” is checked.
→ If you indicated “Yes,” attach a copy with all changes highlighted.
Where do I send the completed Form 4461?
Filers may mail the form, yet the current rule mandates electronic submission via Pay.gov.
→ Submit the form electronically on Pay.gov; do not mail it.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8717‑A – used if not filing through Pay.gov.
Questions about IRS Form 4461
What is IRS Form 4461 used for?
Form 4461 lets a retirement‑plan provider ask the IRS to approve a pre‑approved contribution plan. You fill out the required lines, attach the plan documents, and send it online.
What information does IRS Form 4461 require?
The form gathers plan details on each applicable line, requires Attachment 1, and includes a certification on line 9e made under penalty of perjury.
Where do I file IRS Form 4461?
Submit the completed Form 4461 electronically through Pay.gov.
How do I complete IRS Form 4461?
First, register for an account on Pay.gov and search for “4461.” Then complete every applicable line, attach Attachment 1, and provide the certification on line 9e. Include a signature, and submit the form electronically through Pay.gov.
What happens if IRS Form 4461 is filed incorrectly?
If the application is incomplete, the IRS returns it without processing; failure to answer an information request within 30 days may cause the application to be withdrawn.
Can I use the same plan document for a defined benefit plan?
Filers assume one document covers both types, but the instructions prohibit it. Verify the document is solely for a defined contribution plan.
Do I have to file electronically before July 1 2024?
The filing window dates cause uncertainty, but electronic filing begins July 1 2024 and becomes mandatory August 1 2024. Confirm the submission date is on or after August 1 2024 and use Pay.gov.
Can I combine a profit‑sharing plan with a 401(k) in one application?
Providers may think any categories can be merged, yet the rules allow only profit‑sharing (with or without 401(k)) and money purchase plans together. Ensure the single document includes only profit‑sharing, optional 401(k), and money purchase plan.
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