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Official form guide
Form 5300: 5300
IRS Form 5300 is used to request a Determination Letter from the IRS for qualifying defined benefit or defined contribution plans; it must be filed by an employer, plan administrator, or authorized representative.
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IRS Form 5300 - 5300
IRS Form 5300 is used to request a Determination Letter from the IRS for qualifying defined benefit or defined contribution plans; it must be filed by an employer, plan administrator, or authorized representative.
Risk Radar
Scan points- 1Ensure line 1f uses the plan sponsor/employer's nine-digit EIN, not a social security number or trust EIN.
- 2Filing an EIN on line 1f that is a social security number or trust EIN.
- 3Submitting general items under What To File when only requesting partial termination.
- 4Failing to complete and sign the application by the authorized representative.
- 5Using an incorrect EIN for combined entities under section 414(b), (c), or (m).
Plain English
This form asks the Internal Revenue Service (IRS) to confirm that your employee retirement plan meets federal requirements. It determines if your plan is structured correctly—whether it is a defined benefit or defined contribution type—and confirms its legal status for tax purposes.
Submission Date
- Filing date: 2023-05-31 22:10:13
- 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 requesting a Determination Letter (DL) from the IRS regarding the qualification of a defined benefit (DB) or defined contribution (DC) plan, or to determine if a 403(b) plan meets specific requirements.
- Do not use it when filing an annual return; Form 5300 is for requesting determination letters, while other forms handle ongoing reporting.
- Check no alternative form number instead when the purpose of the request changes.
Form selector
Use this form or another form?
Need to authorize IRS disclosure of tax information
This form allows a taxpayer to designate specific persons who can receive and discuss return or return information with the IRS.
✓ Check Box on Line 2
Need to authorize IRS disclosure of tax information
This form also allows a taxpayer to grant authority for the IRS to disclose return or return information to designated parties.
✓ Check Box on Line 2
Applying for an Employer Identification Number (EIN)
Use this separate form if the plan sponsor/employer does not yet have the required nine-digit EIN.
✓ N/A
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Plan Sponsor EIN
The nine-digit Employer Identification Number (EIN) assigned to the plan sponsor/employer or organization sponsoring the 403(b) plan · Line 1f
Public Participation Count
Total number of participants, especially if there are more than 25 · Line 3e
Plan Type Definition
The plan must be defined as either a DC or DB type · General instructions
Tax Year End Month
Two digits representing the month the plan sponsor's tax year ends · Line 1i
Authorized Representative Contact
The contact person's name and details · Line 2
Before you submit
- 1Submit the Form 5300 electronically through Pay.gov, as of July 1, 2022.
- 2Consolidate all attachments into a single PDF file that cannot exceed 15MB.
- 3Ensure the application package includes an original signature.
- 4If requesting only a partial termination, complete lines 1–5 and submit Form 8717 with the user fee; do not include other items listed under What To File.
- 5For an adopting employer of a Pre-Approved Plan, attach a statement explaining why the Form 5300 is being filed and include a copy of the opinion letter for the plan.
- 6If filing for an employee stock ownership plan (ESOP), attach Form 5309, a statement indicating whether the employer is a C corporation or an S corporation, and an explanation if the employer’s corporate status changed after the ESOP was originally adopted.
- 7Enter the nine-digit Employer Identification Number (EIN) assigned to the plan sponsor/employer on Form 5300, ensuring not to use a social security number or the EIN of the trust.
How to file this form
- 1Register for an account on Pay.gov to access and submit Form 5300 electronically.
- 2Complete the form, entering the nine-digit EIN of the plan sponsor/employer into Line 1f.
- 3If required, attach authorization documents (Form 2848 or Form 8821) and check the corresponding box on Line 2.
- 4Consolidate all necessary attachments into a single PDF file that does not exceed 15MB.
- 5Submit the completed package through Pay.gov to receive the Determination Letter.
Known limitations
- 1A defined benefit (DB) plan cannot be amended to become a defined contribution (DC) plan [Instructions p.1].
- 2If an adopting employer makes no changes other than selecting options specified in the adoption agreement or making permitted changes detailed in Section 7.03 of Rev. Proc. 2017-41, 2017-29 I.R.B., they must rely on the opinion letter for the Pre-Approved Plan [Instructions p.1].
- 3If filing an application for a Determination Letter (DL) for a Nonstandardized Pre-Approved Plan that has made limited modifications (and does not convert the plan into an individually designed plan), Form 5307, Application for Determination for Adopters of Modified Nonstandardized Pre-Approved Plans, must be filed instead of Form 5300 [Instructions p.1].
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 and instructions were updated to include individually designed 403(b) plans; for the latest information about Form 5300, users must visit IRS.gov/Form5300.
What changed or needs a fresh check
- Edition date — confirm the revision date is 01/17.
- Fee — The source does not state a filing fee for Form 5300.
- Mailing address — Do not send Form 5300 by mail; it must be submitted electronically through Pay.gov.
- Signature — General practice requires the filer to keep a copy of the submitted form and its confirmation.
Quick Facts
Downloads
After you file
- 1The plan sponsor/employer must retain the completed Form 5300 and its determination letter.
- 2If questions regarding the form arise, calling the Employee Plans Customer Service toll free at 877-829-5500 is an available option.
- 3For future information about developments related to Form 5300, users can visit IRS.gov/Form5300.
- 4If filing electronically via Pay.gov, the submitted form and attachments should be retained as records.
Sources
- SRCInstructions p.1 — The purpose of Form 5300 is to request a DL for the qualification of a defined benefit (DB) or a defined contribution (DC) plan and related trust status.
- SRCInstructions p.1 — A DC plan provides benefits based only on contributions, income/expenses/gains/losses, and forfeited accounts.
- SRCInstructions p.1 — Form 5300 applications must be submitted electronically through Pay.gov as of July 1, 2022.
- SRCInstructions p.2 — For a group of combined entities, the plan sponsor should only enter one EIN—the EIN of one sponsoring member—and use it for all subsequent filings.
- SRCInstructions p.2 — The EIN entered on line 1f must be the nine-digit employer identification number (EIN) assigned to the plan sponsor/employer or organization sponsoring the 403(b) plan.
- SRCInstructions p.5 — To view, download, or print all necessary forms and publications, users should go to IRS.gov/Forms.
Common confusion points
What type of plan does Form 5300 cover?
The form can be used to request a Determination Letter for qualifying defined benefit (DB), defined contribution (DC), or 403(b) plans, as well as the exempt status of related trusts [Instructions p.1].
How should I enter an EIN if my plan group combines multiple entities?
The filer must only enter the EIN of one sponsoring member, and this single EIN must be used for all subsequent filings until there is a change of sponsor [Instructions p.2].
What form do I use if my Pre-Approved Plan was slightly modified?
If the plan is a Nonstandardized Pre-Approved Plan that has made limited modifications (but does not convert it into an individually designed plan), Form 5307 must be filed instead of Form 5300 [Instructions p.1].
What if I have multiple documents to attach?
All attachments for Form 5300 must be consolidated into a single PDF file, which cannot exceed 15MB [Instructions p.1].
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- For questions regarding this form, call the Employee Plans Customer Service toll free at 877-829-5500.
Questions about IRS Form 5300
What is IRS Form 5300 used for?
This form asks the Internal Revenue Service (IRS) to confirm that your employee retirement plan meets federal requirements. It determines if your plan is structured correctly—whether it is a defined benefit or defined contribution type—and confirms its legal status for tax purposes.
Who must file IRS Form 5300?
The application must be completed and signed by the employer, plan administrator, or authorized representative.
What information does IRS Form 5300 require?
The form collects information regarding the sponsoring entity's nine-digit EIN (line 1f), details about the type of plan (DB or DC), and specific data for partial termination requests using lines 1 through 5.
Where do I file IRS Form 5300?
As of July 1, 2022, Form 5300 applications must be submitted electronically through Pay.gov by registering an account and entering “5300” in the search box.
How do I complete IRS Form 5300?
The application must be completed and signed by the employer, plan administrator, or authorized representative. If submitting only for a partial termination request, complete lines 1–5 and submit Form 8717 with the user fee; do not include other items under What To File.
What happens if IRS Form 5300 is filed incorrectly?
The application must be completed and signed by the employer, plan administrator, or authorized representative to be valid; the source does not specify a penalty for incorrect submission.
What type of plan does Form 5300 cover?
The form can be used to request a Determination Letter for qualifying defined benefit (DB), defined contribution (DC), or 403(b) plans, as well as the exempt status of related trusts [Instructions p.1].
How should I enter an EIN if my plan group combines multiple entities?
The filer must only enter the EIN of one sponsoring member, and this single EIN must be used for all subsequent filings until there is a change of sponsor [Instructions p.2].
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