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Official form guide
Form 4461A: Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan
IRS Form 4461-A is the Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan, filed by a provider or mass submitter of such a plan. Attachments must be a single PDF ≤15 MB (fax ≤150 MB).
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IRS Form 4461A - Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan
IRS Form 4461-A is the Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan, filed by a provider or mass submitter of such a plan. Attachments must be a single PDF ≤15 MB (fax ≤150 MB).
Risk Radar
Scan points- 1Submitting an incomplete application will cause the IRS to return the form unprocessed.
- 2Submitting more than one PDF file instead of a single consolidated PDF.
- 3PDF attachment exceeds the 15 MB size limit (or fax exceeds 150 MB).
- 4Omitting the required signature of the provider or mass submitter.
- 5Failing to include the line 9e certification made under penalty of perjury.
Plain English
This form asks the IRS to approve a standardized or nonstandardized pre‑approved defined benefit pension plan. The provider or a mass submitter completes it, attaches the plan documents, and sends it electronically or by fax. The IRS reviews the application and issues approval if it meets all requirements.
Submission Date
- Filing date: 2024-09-03 22:11:54
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when applying for approval of standardized or nonstandardized pre‑approved defined benefit plans.
- Do not use it when not filing through Pay.gov; instead submit Form 8719-A.
- Check Form 4461-B instead when filing on behalf of adopting providers.
Form selector
Use this form or another form?
Submitting on behalf of adopting providers
Mass submitter must also file this form for each provider
✓ Confirm provider list is complete
Filing without Pay.gov electronic submission
Required when not using Pay.gov
✓ Verify fax tracking ID is on the cover sheet
Applying for a new pre‑approved defined benefit plan
Initial application for plan approval
✓ Ensure all required attachments are included
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Line 1 – User fee amount
Amount of user fee · Form field line 1
Line 2 – Approval requested
Indication of initial application or amendment · Form field line 2
Line 9e – Certification
Certification statement under penalty of perjury · Instructions p.3
Attachment 1‑A
Consolidated PDF of plan documents ≤15 MB · Attachment section
Signature block
Authorized signature of partner/officer or POA · Form signature line
Before you submit
- 1Register for an account on Pay.gov
- 2Enter “4461‑A” in the Pay.gov search box and select Form 4461‑A
- 3Complete every applicable line on the form
- 4Enter the user fee amount in Line 1
- 5Select the appropriate approval request (initial or amendment) in Line 2
- 6Provide the certification under penalty of perjury in Line 9e
- 7Consolidate all attachments into a single PDF not exceeding 15 MB
- 8If the PDF exceeds 15 MB, prepare a fax ≤150 MB with tracking ID, EIN, applicant name, and plan name on the cover sheet
- 9Sign the application as an authorized partner, officer, or POA
How to file this form
- 1Register on Pay.gov and obtain a user account
- 2Complete Form 4461‑A online, filling every applicable line
- 3Consolidate required attachments into one PDF ≤15 MB
- 4Submit the form electronically via Pay.gov and save the tracking confirmation receipt
- 5If the PDF exceeds 15 MB, fax the documents (≤150 MB) with the Pay.gov tracking ID, EIN, applicant name, and plan name on the cover sheet
- 6Verify the signature of an authorized partner, officer, or POA is present
- 7Keep a copy of the submitted form and the confirmation receipt for your records
Known limitations
- 1One basic plan document may not be used for both defined benefit and defined contribution plans.
- 2A provider may not combine different categories in a single document plan or application.
- 3Form 4461‑A applies only to standardized or nonstandardized pre‑approved defined benefit plans; it does not cover other plan types.
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 instructions for Form 4461-A are revised September 2024 and the form itself is revised November 2019. The source directs users to www.irs.gov/Form4461A for the latest information.
What changed or needs a fresh check
- Edition date — confirm the instructions revision is September 2024 and the form revision is November 2019
- Fee — Not stated in the official source
- Mailing address — confirm use of IRS Attn: Pre‑Approved Plans Coordinator Room 6‑403, Group 7521 P.O. Box 2508 Cincinnati, OH 45201‑2508 or the private delivery address 550 Main Street Cincinnati, OH 45202
- Signature — confirm the application is signed by a partner, officer, or authorized person
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Form 4461‑A and any attachments for your records.
- 2If the application is incomplete, the IRS will return it without processing; correct any deficiencies and resend.
- 3Ensure the form is signed by the authorized mass submitter and provider, and attach a power of attorney if used.
- 4Mail the form to the Pre‑Approved Plans Coordinator address, using the Express Mail address only when sending via a private delivery service.
Sources
- SRCInstructions p.1 — purpose states Form 4461‑A is used to apply for approval of standardized or nonstandardized pre‑approved defined benefit plans.
- SRCForm p.3 — notes that one basic plan document may not be used for both defined benefit and defined contribution plans.
- SRCForm p.3 — states a provider may not combine different categories in a single document plan or application.
- SRCInstructions p.2 — references special rules for governmental and nonelecting church plans.
- SRCInstructions p.1 — indicates the application must be signed by the mass submitter and provider and that a power of attorney must be attached if used.
- SRCInstructions p.1 — warns that an incomplete application will be returned without processing.
- SRCForm p.3 — provides the mailing address for the Pre‑Approved Plans Coordinator and a separate address for Express Mail or private delivery services.
- SRCForm p.3 — advises not to send tax questions, tax returns, or payments to the comments address.
- SRCForm p.5 — repeats that comments should be sent via the website or the IRS Forms and Publications Division address, not to the filing address.
Common confusion points
Do I need to sign the form if I have a power of attorney?
Unclear who may sign when a POA is present.
→ Verify a signed POA is attached and the authorized person signs the signature line.
Where should I mail the completed form?
Two addresses are listed for regular and Express Mail deliveries.
→ Use the P.O. Box address for regular mail and the 550 Main Street address for Express Mail or private carriers.
Can the same plan document be used for both defined benefit and defined contribution plans?
The form mentions a basic plan document limitation.
→ Confirm the plan document covers only a defined benefit plan.
Are governmental or nonelecting church plans treated the same as other plans?
Instructions reference special rules for those plans.
→ Consult section 9.07 of Rev. Proc. 2017‑41 for the specific requirements.
What information must be included for an amendment request?
Line 2b and 2c require a file folder number and date of the last letter.
→ Enter the existing file folder number in line 2b and the date of the last IRS letter in line 2c.
Do I need to list substantially identical plans drafted by the same drafter?
Instructions ask for a list of such plans.
→ Provide the list or mark “N/A” if none apply.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 4461‑A – resubmit a corrected application after addressing IRS comments.
Questions about IRS Form 4461A
What is IRS Form 4461A used for?
This form asks the IRS to approve a standardized or nonstandardized pre‑approved defined benefit pension plan. The provider or a mass submitter completes it, attaches the plan documents, and sends it electronically or by fax. The IRS reviews the application and issues approval if it meets all requirements.
Who must file IRS Form 4461A?
A provider or mass submitter of a pre‑approved defined benefit plan may file IRS Form 4461‑A.
What information does IRS Form 4461A require?
The form gathers the plan’s details, the adoption agreement, certifications (including the line 9e certification under penalty of perjury), and requires the signature of the provider or mass submitter (or their authorized representative). It also must include Attachment 1‑A.
Where do I file IRS Form 4461A?
Send Form 4461‑A to IRS, Attn: Pre‑Approved Plans Coordinator, Room 6‑403, Group 7521, P.O. Box 2508, Cincinnati, OH 45201‑2508. For Express Mail or private delivery use 550 Main Street, Cincinnati, OH 45202.
How do I complete IRS Form 4461A?
Register for an account on Pay.gov, then search for “4461‑A” and select the form. Consolidate all attachments into one PDF not larger than 15 MB and complete every applicable line, including the line 9e certification. Attach Attachment 1‑A and sign the form (or attach a power of attorney if a representative signs). Submit electronically via Pay.gov or fax the single PDF (max 150 MB) with the Pay.gov tracking ID on the cover sheet.
What happens if IRS Form 4461A is filed incorrectly?
If the application is incomplete, the IRS will return it without processing, and false certifications expose the signer to penalties for perjury.
Do I need to sign the form if I have a power of attorney?
Unclear who may sign when a POA is present. Verify a signed POA is attached and the authorized person signs the signature line.
Where should I mail the completed form?
Two addresses are listed for regular and Express Mail deliveries. Use the P.O. Box address for regular mail and the 550 Main Street address for Express Mail or private carriers.
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