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Form 4461A: Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan
IRS Form 4461A is used to apply for approval of standardized or nonstandardized pre-approved defined benefit plans by a provider or mass submitter. Applications must be submitted electronically through Pay.gov as of September 3, 2024.
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IRS Form 4461A - Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan
IRS Form 4461A is used to apply for approval of standardized or nonstandardized pre-approved defined benefit plans by a provider or mass submitter. Applications must be submitted electronically through Pay.gov as of September 3, 2024.
Risk Radar
Scan points- 1Submit the form without ensuring every applicable line is complete and accurate.
- 2Filing without completing every applicable line on Form 4461-A.
- 3Not submitting the application in a complete and accurate state.
- 4Submitting an application that exceeds the 15MB file size limit via Pay.gov.
- 5Failing to sign the form by the mass submitter and provider.
Plain English
This form allows an employer or plan administrator to ask the IRS to officially approve their retirement plan, which is called a defined benefit plan. Once approved, the plan can operate under certain standardized rules set by the IRS. Completing this application helps ensure the plan meets all federal requirements for tax benefits.
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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What this form is for
- Use this form when applying to the Internal Revenue Service for approval of standardized or nonstandardized pre-approved defined benefit plans.
- Do not use it when a single plan document covers both defined benefit and defined contribution plans, as one basic document may not be used for both.
- Check Form 4461-B instead when the mass submitter is submitting applications on behalf of its adopting providers.
Form selector
Use this form or another form?
Filing via Pay.gov
Required submission method as of September 3, 2024, unless mailing or faxing.
✓ Check that the tracking ID is listed on your coversheet.
Mass Submitting for others
Use this form when submitting applications on behalf of adopting providers (in addition to Form 4461-A).
✓ Ensure you include both forms in your submission package.
Not filing via Pay.gov
This is the required alternative if not using Pay.gov for submission.
✓ Confirm that the IRS mailing address listed on Form 4461-A matches the instructions.
Deadline or filing window
As of September 3, 2024, applications must be submitted electronically through Pay.gov. There are no specific statutory deadlines mentioned for filing after submission, but completeness is required before processing begins.
Checklist
What you need before filling it out
Application purpose
Standardized or Nonstandardized Pre-Approved Defined Benefit Plan · Form 4461-A (p.3)
User Fee Amount
$2 · Form 4461-A, Line 1
Electronic Submission Method
Pay.gov · Instructions p.1 (September 3, 2024)
Certification Requirement
Certification made under penalty of perjury by the plan drafter regarding non-word-for-word differences in plan language · Line 9e
Required Attachment
Form 4461-A and Attachment 1-A · Form 4461-A (p.3)
Mailing Address (Mail/Express)
Internal Revenue Service Attn: Pre-Approved Plans Coordinator, Room 6-403, Group 7521, P.O. Box 2508, Cincinnati, OH 45201-2508 · Form 4461-A (p.3)
Before you submit
- 1Complete every applicable line on Form 4461-A and Attachment 1-A.
- 2Enter the amount of user fee submitted ($2) in Line 1.
- 3If filing an amendment, enter the file folder number in Line 2b and date of last letter issued in Line 2c.
- 4Certify under penalty of perjury (Line 9e) that the plan language description is true and complete if it is not word-for-word identical.
- 5If using Pay.gov, ensure your single uploaded PDF file does not exceed 15MB.
- 6If faxing a large submission, confirm the total size does not exceed 150MB (or that you have split it).
- 7Ensure the Pay.gov tracking ID is listed on the fax coversheet alongside the EIN, applicant name, and plan name.
How to file this form
- 1Complete every applicable line on Form 4461-A and Attachment 1-A.
- 2Sign the application using a partner or officer of the applicant who is authorized to sign, or another person authorized by a power of attorney.
- 3If submitting via Pay.gov, register an account, enter “4461-A,” and complete the form within a single PDF file (under 15MB).
- 4If mailing, send the application to Internal Revenue Service Attn: Pre-Approved Plans Coordinator, Room 6-403, Group 7521, P.O. Box 2508, Cincinnati, OH 45201-2508 (or use the private delivery address).
- 5If faxing, ensure the coversheet includes the Pay.gov tracking ID number along with the EIN, applicant name, and plan name.
Known limitations
- 1A single basic plan document cannot be used for both defined benefit and defined contribution plans.
- 2A provider may not combine different categories of plans within a single document plan or application (see section 9.07 of Rev. Proc. 2017-41).
- 3If requesting disclosure, the written request must include all required information for every substantially identical plan listed.
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 is Revision 11/2019, though instructions reference a September 2024 revision date. Users should check IRS.gov/Form4461A for the latest developments and information.
What changed or needs a fresh check
- Edition date — confirm the revision reads November 2019.
- Fee — verify the amount of user fee submitted is $2.
- Mailing address — confirm you are sending to Internal Revenue Service Attn: Pre-Approved Plans Coordinator, Room 6-403, Group 7521, P.O. Box 2508, Cincinnati, OH 45201-2508.
- Signature — ensure the application is signed by a partner or officer of the applicant who is authorized to sign, or another person authorized by a power of attorney.
Quick Facts
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After you file
- 1The application must be signed by a partner or officer of the applicant who is authorized to sign, or another person authorized via power of attorney.
- 2A taxpayer requesting disclosure must provide the IRS office of jurisdiction with a written request that contains the taxpayer’s name, address, employer identification number, and plan number(s).
- 3If submitting an amendment, the filer must enter the file folder number in line 2b and the date of the last letter issued in line 2c.
- 4Keep copies of the application, as it is required to be submitted complete and accurate.
Sources
- SRCInstructions p.1 — Purpose of Form 4461-A is to apply for approval of standardized or nonstandardized pre-approved defined benefit plans.
- SRCInstructions p.1 — The application must be signed by the mass submitter and provider.
- SRCInstructions p.2 — A written request for disclosure must contain the taxpayer’s name, address, employer identification number, and plan number(s).
- SRCInstructions p.2 — If requesting disclosure, the written request must include the plan's name and file folder number, including the provider's name and EIN.
- SRCForm p.3 — The application requires submission of Form 4461-A along with Attachment 1-A.
- SRCForm p.3 — One basic plan document may not be used for both defined benefit and defined contribution plans.
- SRCForm p.3 — To file, send the form to Internal Revenue Service Attn: Pre-Approved Plans Coordinator, Room 6-403, Group 7521 in P.O. Box 2508, Cincinnati, OH 45201-2508.
- SRCForm p.3 — If using Express Mail or a private delivery service, the address is Internal Revenue Service Attn: Pre-Approved Plans Coordinator, Room 6-403, Group 7521 at 550 Main Street, Cincinnati, OH 45202.
Common confusion points
Who needs to sign Form 4461-A?
The mass submitter and provider must sign the application.
→ Check that the signature block reflects authorization from a partner or officer of the applicant.
What if the plan isn't word-for-word identical to the lead plan?
A description of each difference must be provided, along with an explanation of its purpose and effect.
→ Ensure you detail *why* the language differs, not just *that* it differs.
Where should I send Form 4461-A?
Send it to Internal Revenue Service Attn: Pre-Approved Plans Coordinator, Room 6-403, Group 7521 in Cincinnati, OH.
→ If using Express Mail/private delivery, use the 550 Main Street address.
What is required if I want someone else to help with my application?
A written request must be provided to the IRS office of jurisdiction detailing specific plan information.
→ Verify that this written request includes the taxpayer’s name, EIN, and plan number(s).
Does Form 4461-A cover all types of plans?
It is used for standardized or nonstandardized pre-approved defined benefit plans.
→ Note that a basic plan document cannot be used if you are applying for both DB and DC simultaneously.
What do I do if my application isn't complete?
The IRS will return the Form 4461-A without processing it.
→ Before sending, review every line on the form to ensure completeness.
Workflow map
Related forms and next steps
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⚠ If something goes wrong
- Not stated in the official source — verify on the agency site (General guidance suggests checking www.irs.gov/Form4461A for latest updates).
Questions about IRS Form 4461A
What is IRS Form 4461A used for?
This form allows an employer or plan administrator to ask the IRS to officially approve their retirement plan, which is called a defined benefit plan. Once approved, the plan can operate under certain standardized rules set by the IRS. Completing this application helps ensure the plan meets all federal requirements for tax benefits.
Who must file IRS Form 4461A?
A provider or mass submitter of a pre-approved defined benefit plan may file Form 4461-A with the Internal Revenue Service.
What information does IRS Form 4461A require?
The form collects details about the plan, including information that must be complete and accurate. A written request detailing the return or return information can also be provided to designate individuals who receive disclosures from the IRS office of jurisdiction.
When is IRS Form 4461A due?
As of September 3, 2024, Form 4461-A applications must be submitted electronically through Pay.gov.
Where do I file IRS Form 4461A?
Applications are sent to the Internal Revenue Service at Attn: Pre-Approved Plans Coordinator, Room 6-403, Group 7521, P.O. Box 2508, Cincinnati, OH 45201-2508. If using Express Mail or a private delivery service, the address is 550 Main Street, Cincinnati, OH 45202.
How do I complete IRS Form 4461A?
The applicant must complete every applicable line on Form 4461-A. The application requires a signature from the mass submitter and provider (or an authorized person). If signing for another party, a power of attorney must be attached to Form 4461-A.
What happens if IRS Form 4461A is filed incorrectly?
If Form 4461-A is not complete and accurate, the Internal Revenue Service will return it without processing it.
Who needs to sign Form 4461-A?
The mass submitter and provider must sign the application. Check that the signature block reflects authorization from a partner or officer of the applicant.
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