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Form 4461B: Application for Approval of Standardized or Nonstandardized Pre-Approved Plans
IRS Form 4461B is the Application for Approval of Standardized or Nonstandardized Pre-Approved Plan, used to apply for plan approval on behalf of an adopting provider. An application submitted without proper user fee will not be processed.
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IRS Form 4461B - Application for Approval of Standardized or Nonstandardized Pre-Approved Plans
IRS Form 4461B is the Application for Approval of Standardized or Nonstandardized Pre-Approved Plan, used to apply for plan approval on behalf of an adopting provider. An application submitted without proper user fee will not be processed.
Risk Radar
Scan points- 1Ensure the application is complete; an incomplete form will be returned without processing.
- 2Filing without the appropriate user fee from Rev. Proc. 2024-4/2024-1
- 3Submitting an incomplete application and having it returned unprocessed.
- 4Not signing the form with both the mass submitter and provider signatures.
- 5Failing to attach a power of attorney if the mass submitter signs for the provider.
Plain English
This form allows a mass submitter to ask the IRS to approve a retirement or benefit plan that was created by another mass submitter. By submitting Form 4461-B, you are essentially getting official IRS sign-off on a pre-existing plan structure. This approval confirms the plan meets federal standards.
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 applying for approval of a plan that was submitted by a mass submitter on behalf of an adopting provider, and the plan is based on a plan submitted by the mass submitter.
- Do not use Form 4461-B when submitting a standalone plan application or if you are filing under a different type of plan approval scenario (check instructions for specific details).
- Check Form 8717-A instead when requesting an Employee Plan Opinion Letter.
Form selector
Use this form or another form?
Submitting via Pay.gov
Required if filing electronically after August 1, 2024, as this is the required method.
✓ Check for specific submission steps on IRS.gov.
Filing by Mail (Traditional)
Use this address when sending physical copies to the IRS office in Cincinnati, OH.
✓ Confirm the correct P.O. Box or Street Address is used.
Filing via Fax
Use this method if you are unable to submit electronically and need to send documents directly to a specific phone line.
✓ Ensure the fax size does not exceed 150MB.
Deadline or filing window
Applications may begin submission on July 1, 2024. Since August 1, 2024, all Form 4461B applications must use Pay.gov for electronic submission. The source does not state a specific deadline following the filing date, only that it must be submitted by or after these dates.
Checklist
What you need before filling it out
User fee amount
$2 · Form p.1
Primary mailing address
Internal Revenue Service Attn: Pre-Approved Plans Coordinator Room 6-403, Group 7521 P.O. Box 2508 Cincinnati, OH 45201-2508 · Form p.2
Electronic filing method (required since Aug 1, 2024)
Pay.gov · Instructions p.1
Required Signatories
Mass submitter and provider · Form p.2 / Instructions p.1
Attachment Limit (Pay.gov)
15MB · Instructions p.1
Required Power of Attorney attachment
Attach if authorizing mass submitter to sign for provider · Form p.1 / Instructions p.1
Before you submit
- 1Complete every applicable line on Form 4461-B.
- 2Enter $2 as the amount of user fee submitted in section 1.
- 3Ensure both the mass submitter and the adopting provider have signed the application.
- 4If signing for the provider, attach a power of attorney to Form 4461-B.
- 5Verify that all attachments are consolidated into one PDF file not exceeding 15MB (if submitting via Pay.gov).
- 6Confirm that if faxing, the size does not exceed 150MB and include the Pay.gov tracking ID on the coversheet.
- 7Ensure the application is accompanied by the appropriate user fee from Rev. Proc. 2024-4 or 2018-4.
How to file this form
- 1Register for an account on Pay.gov, enter “4461-B” in the search box, and complete Form 4461-B.
- 2Attach all required documents into a single PDF file (not exceeding 15MB) and ensure it is signed by both the mass submitter and provider.
- 3If mailing or faxing, list the Pay.gov tracking ID number on the coversheet along with the EIN, applicant name, and plan name.
- 4Submit Form 4461-B electronically via Pay.gov to receive a submission confirmation.
Known limitations
- 1Only mass submitters may file Form 4461-B.
- 2The application must be typed.
- 3A copy of the plan should not be submitted, unless specifically requested under instructions to line 5.
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 dated November 2018, but instructions are referenced from a June 2024 revision. For the latest information related to Form 4461-B, users should visit IRS.gov/Form4461B.
What changed or needs a fresh check
- Edition date — confirm the revision date reads November 2018.
- Fee — confirm the user fee amount is $2, as listed on Form p.1.
- Mailing address — confirm the primary mailing address is Internal Revenue Service Attn: Pre-Approved Plans Coordinator Room 6-403, Group 7521 P.O. Box 2508 Cincinnati, OH 45201-2508.
- Signature — confirm both the mass submitter and the provider have signed the application.
- Electronic submission method — confirm that if filing via Pay.gov, you are using the correct tracking ID number.
Quick Facts
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After you file
- 1Retain books or records relating to Form 4461-B as long as their content may become material in the administration of any Internal Revenue law.
- 2The application must be signed by both the mass submitter and the provider.
- 3If submitting electronically, the application must go through Pay.gov (required as of August 1, 2024).
- 4Applications submitted without the proper user fee will be returned to the applicant.
Sources
- SRCInstructions p.1 — The purpose of Form 4461-B is to apply for approval of a plan submitted by a mass submitter on behalf of an adopting provider, which is based on a plan submitted by the mass submitter.
- SRCInstructions p.1 — Only mass submitters may file this form.
- SRCInstructions p.1 — Applications must be accompanied by the appropriate user fee from the schedule set forth in Rev. Proc. 2024-4, 2024-1 I.R.B. 160.
- SRCInstructions p.1 — As of August 1, 2024, Form 4461-B applications must be submitted electronically through Pay.gov.
- SRCForm p.2 — The application must be typed.
- SRCForm p.2 — Send Form 4461-B to: Internal Revenue Service Attn: Pre-Approved Plans Coordinator, Room 6-403, Group 7521, P.O. Box 2508, Cincinnati, OH 45201-2508.
- SRCInstructions p.2 — Books or records relating to Form 4461-B must be retained as long as their content may become material in the administration of any Internal Revenue law.
Common confusion points
Who can file Form 4461-B?
Only mass submitters may file this form, according to the instructions for IRS Form 4461-B.
→ Verify on Form p.2 that only 'mass submitters' are listed under 'Who May File'.
What is the required user fee amount?
The source states an amount of $2 is entered on Form p.1, but advises checking Rev. Proc. 2018-4, 2018-1 (or the most recent version) for the schedule.
→ Check Line 1 on Form p.1 and note it requires a fee submission.
What must be included with the application?
The application must be accompanied by the appropriate user fee from Rev. Proc. 2018-4, 2018-1 (or the most recent version) and Form 8717-A, User Fee for Employee Plan Opinion Letter Request.
→ Review Form p.2 under 'Completing Form 4461-B' to confirm both fee requirements.
What happens if my application is incomplete?
The IRS will return the application without processing it if it is not complete and accurate; all applicable lines must be completed.
→ Check General Instructions on Form p.2 for the statement regarding what occurs when an application isn’t complete.
Where should I send Form 4461-B?
Mail to: Internal Revenue Service 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, use the address: Internal Revenue Service Attn: Pre-Approved Plans Coordinator Room 6-403, Group 7521 550 Main Street Cincinnati, OH 45202.
→ Cross-reference 'Where To File' on Form p.2 to ensure you select the correct mailing method address.
What if the contact person isn't an employee of the mass submitter?
If the person to be contacted is other than an employee of the applicant, the filer must enclose an authorized power of attorney.
→ Check Specific Instructions for Line 3a on Form p.2 to confirm this requirement.
How do I handle multiple adoption agreements linked to one basic plan document?
The same two-digit basic plan document number should be used for all applications if multiple adoption agreements are linked to the same basic plan document (Line 4a). For subsequent documents that aren't word-for-word identical, they should begin with '001'.
→ Review Specific Instructions on Form p.2 regarding Line 4a for guidance on numbering consistency.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 4461B itself is the form that is returned to the applicant if it lacks proper documentation or fee.
Questions about IRS Form 4461B
What is IRS Form 4461B used for?
This form allows a mass submitter to ask the IRS to approve a retirement or benefit plan that was created by another mass submitter. By submitting Form 4461-B, you are essentially getting official IRS sign-off on a pre-existing plan structure. This approval confirms the plan meets federal standards.
Who must file IRS Form 4461B?
Only mass submitters may file IRS Form 4461B. These filers apply for approval of a plan submitted by themselves on behalf of an adopting provider.
What information does IRS Form 4461B require?
The form collects details about the plan being approved, which is based on a plan submitted by the mass submitter. It also requires documentation related to the disclosure requested by taxpayer and lists the necessary signatures from both the mass submitter and the provider.
When is IRS Form 4461B due?
Applications may be submitted as of July 1, 2024. As of August 1, 2024, Form 4461B applications must be submitted electronically through Pay.gov.
Where do I file IRS Form 4461B?
Form 4461-B can be 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 4461B?
First, complete every applicable line on Form 4461B accurately and ensure the application is typed. The application must then be signed by both the mass submitter and the provider. If a power of attorney authorizes the mass submitter to sign for the provider, that document must be attached to Form 4461B.
What happens if IRS Form 4461B is filed incorrectly?
If an application is not complete, the IRS will return it without processing it. Applications submitted without the proper user fee will also be returned to the applicant.
Who can file Form 4461-B?
Only mass submitters may file this form, according to the instructions for IRS Form 4461-B. Verify on Form p.2 that only 'mass submitters' are listed under 'Who May File'.
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