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Official form guide
Form 4461B: Application for Approval of Standardized or Nonstandardized Pre-Approved Plans
IRS Form 4461-B is used to apply for IRS approval of a standardized or nonstandardized pre‑approved retirement plan submitted by a mass submitter on behalf of an adopting provider. Only mass submitters may file, and electronic filing begins July 1 2024.
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IRS Form 4461B - Application for Approval of Standardized or Nonstandardized Pre-Approved Plans
IRS Form 4461-B is used to apply for IRS approval of a standardized or nonstandardized pre‑approved retirement plan submitted by a mass submitter on behalf of an adopting provider. Only mass submitters may file, and electronic filing begins July 1 2024.
Risk Radar
Scan points- 1Submitting without the required user fee causes the IRS to return the application.
- 2Failing to attach the user fee schedule from Rev. Proc. 2024‑4 results in the application being returned.
- 3Submitting a paper file after August 1 2024 instead of using Pay.gov violates the mandatory electronic filing rule.
- 4Uploading more than one file or a PDF larger than 15 MB exceeds Pay.gov’s limits and causes rejection.
- 5Leaving out the required signatures of both the mass submitter and the adopting provider invalidates the form.
Plain English
Form 4461‑B asks a mass submitter to request IRS approval for a retirement plan it has prepared for another provider. You must include the plan details, the provider’s information, and the required user fee. The whole application is typed and must be signed by both the mass submitter and the adopting provider.
Submission Date
- Filing date: 2024-07-01 10:25:32
- 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 a mass submitter is applying for IRS approval of a standardized or nonstandardized pre‑approved plan on behalf of an adopting provider.
- Do not use this form when the filer is not a mass submitter.
- Check Form 8717‑A instead when a user fee for an Employee Plan Opinion Letter Request is required.
Form selector
Use this form or another form?
Need to submit a user fee for an Employee Plan Opinion Letter Request
Provides the required fee unless filing through Pay.gov
✓ Confirm filing method; if electronic, this fee form is not needed
Submitting a paper application that exceeds the 15 MB PDF limit
Requires faxing excess documents with a tracking ID on the cover sheet
✓ Verify PDF size and include required tracking ID on fax cover sheet
Applying for plan approval via electronic Pay.gov submission
Electronic filing is mandatory as of August 1 2024
✓ Verify Pay.gov account registration and obtain a submission confirmation
Deadline or filing window
Electronic filing is permitted beginning July 1 2024, and after August 1 2024 the form must be submitted through Pay.gov. No extension provisions are mentioned in the instructions.
Checklist
What you need before filling it out
Amount of user fee submitted
Fee amount per Rev. Proc. 2024‑4 schedule · Line 1 of Form 4461‑B
Applicant name and address
Name and street address (no P.O. box unless instructed) · Line 2a of Form 4461‑B
Employer identification number of applicant
EIN number · Line 2b of Form 4461‑B
Signature block
Signatures of mass submitter and provider, plus power of attorney if applicable · Signature section of Form 4461‑B
Pay.gov tracking ID on fax cover sheet
Tracking ID number, EIN, applicant name, plan name · Fax cover sheet when faxing
Before you submit
- 1Register for a Pay.gov account if you do not already have one.
- 2Search for “4461‑B” on Pay.gov and select the form.
- 3Complete every applicable line on the application.
- 4Attach the appropriate user fee as required by Rev. Proc. 2024‑4.
- 5Consolidate all attachments into a single PDF not exceeding 15 MB.
- 6If the PDF exceeds 15 MB, reduce its size or prepare a fax.
- 7If faxing, include the Pay.gov tracking ID, EIN, applicant name, and plan name on the cover sheet.
- 8Sign the form as both the mass submitter and the adopting provider; attach a power of attorney if used.
- 9Review the entire application for completeness and correct any errors.
- 10Submit the completed form electronically via Pay.gov and retain the confirmation receipt.
How to file this form
- 1Register for a Pay.gov account (proof: account confirmation email).
- 2Locate and open Form 4461‑B on Pay.gov (proof: form view screen).
- 3Enter all required information and upload a single PDF ≤15 MB (proof: uploaded file confirmation).
- 4Pay the user fee according to the Rev. Proc. 2024‑4 schedule (proof: payment receipt).
- 5Submit the completed form electronically (proof: Pay.gov submission confirmation number).
- 6Save the electronic receipt and a copy of the submitted PDF for your records (proof: saved receipt file).
Known limitations
- 1Only mass submitters are authorized to file Form 4461‑B.
- 2The form cannot be filed on paper after August 1 2024; electronic submission through Pay.gov is required.
- 3Submissions lacking the required user fee are returned and not processed.
- 4A copy of the plan may not be attached except as directed on line 5 of the form.
- 5The application must be typed; handwritten submissions are not accepted.
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 form is Rev. November 2018 (11/2018) as shown on the PDF; the instructions reference a Rev. June 2024 version and direct users to the IRS.gov/Form4461B page for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form revision reads November 2018 (Rev. 11‑2018) on the top of the form.
- Fee — confirm the appropriate user fee is attached according to the schedule in Rev. Proc. 2024‑4.
- Mailing address — confirm the correct IRS address (Room 6‑403, Group 7521, P.O. Box 2508, Cincinnati, OH 45201‑2508) if filing by mail.
- Signature — confirm both the mass submitter and the adopting provider have signed, and attach a power of attorney if used.
Quick Facts
Downloads
After you file
- 1Keep a complete copy of the submitted Form 4461‑B and all supporting documents.
- 2Retain related books and records for as long as they may become material to any tax law administration.
- 3Monitor the Pay.gov account for an electronic acknowledgment or a return indicating incompleteness.
- 4If the IRS returns the application, correct the identified errors and resubmit promptly.
- 5Archive the user‑fee payment confirmation with the filing copy.
- 6Store the signature pages securely for future reference.
Sources
- SRCInstructions p.1 — only mass submitters may file this form.
- SRCInstructions p.1 — applications must include the appropriate user fee from Rev. Proc. 2024‑4 schedule.
- SRCInstructions p.1 — Form 8717‑A is not needed for cases submitted through Pay.gov.
- SRCInstructions p.1 — electronic filing via Pay.gov begins July 1 2024; mandatory after August 1 2024.
- SRCForm p.2 — paper filing address is provided but the form must be filed electronically as directed.
- SRCForm p.1 — the application must be signed by the mass submitter and the adopting provider.
- SRCInstructions p.2 — books or records must be retained as long as their content may become material.
- SRCNot stated in the official source — verify on the agency site (for expected confirmation timeline after filing).
Common confusion points
Can I submit Form 4461‑B on paper?
The instructions state that after August 1 2024 electronic filing is mandatory.
→ Verify that you are using Pay.gov for the submission.
Do I need to include the plan document with my application?
The instructions specifically say not to submit a copy of the plan except as provided under line 5.
→ Attach the plan only if line 5 instructions require it.
Is Form 8717‑A required to pay the user fee?
The guidance notes that Form 8717‑A is not needed for cases submitted through Pay.gov.
→ Confirm the fee is paid via the Pay.gov schedule, not with Form 8717‑A.
Who must sign the application?
The form states the application must be signed by both the mass submitter and the adopting provider.
→ Check that signatures from both parties appear on the signed pages.
Can I hand‑type the form or must it be typed?
The instructions require the application to be typed.
→ Ensure the entire form is typed, not handwritten.
What happens if a required line is left blank?
The IRS will return an incomplete application without processing it.
→ Review the form to confirm every applicable line is completed before submission.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Resubmit Form 4461‑B after correcting errors indicated in the IRS return notice.
Questions about IRS Form 4461B
What is IRS Form 4461B used for?
Form 4461‑B asks a mass submitter to request IRS approval for a retirement plan it has prepared for another provider. You must include the plan details, the provider’s information, and the required user fee. The whole application is typed and must be signed by both the mass submitter and the adopting provider.
Who must file IRS Form 4461B?
Only mass submitters may file IRS Form 4461‑B.
What information does IRS Form 4461B require?
The form collects the plan’s description on line 5, the adopting provider’s name and EIN, and the mass submitter’s identifying information, plus the required user fee.
Where do I file IRS Form 4461B?
Form 4461‑B must be filed electronically through Pay.gov. If a paper submission is needed, mail it to the IRS Pre‑Approved Plans Coordinator, Room 6‑403, Group 7521, P.O. Box 2508, Cincinnati, OH 45201‑2508 (Express Mail or private delivery to 550 Main Street, Cincinnati, OH 45202). Fax copies to 844‑255‑4818 with the Pay.gov tracking ID on the cover sheet.
How do I complete IRS Form 4461B?
First, register for a Pay.gov account and search for “4461‑B”. Next, complete the typed form, attaching a single PDF no larger than 15 MB that includes the plan copy required on line 5. Include the appropriate user fee as listed in Rev. Proc. 2024‑4, then sign the form for both the mass submitter and the provider. Finally, submit the application electronically; if faxing, follow the fax instructions and include the tracking ID.
What happens if IRS Form 4461B is filed incorrectly?
If the application is incomplete or the required user fee is missing, the IRS will return the form without processing it.
Can I submit Form 4461‑B on paper?
The instructions state that after August 1 2024 electronic filing is mandatory. Verify that you are using Pay.gov for the submission.
Do I need to include the plan document with my application?
The instructions specifically say not to submit a copy of the plan except as provided under line 5. Attach the plan only if line 5 instructions require it.
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