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IRSExempt Organizations & Benefit Plans (5000 Series)

Official form guide

Form 5305-RA: 5305-RA

IRS Form 5305-RA is the application to establish a tax‑deferred retirement annuity trust for a small employer or self‑employed individual. Use it when you want to set up a qualified retirement plan without filing an annual return for the plan itself.

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Form Overview

IRS Form 5305-RA - 5305-RA

IRS Form 5305-RA is the application to establish a tax‑deferred retirement annuity trust for a small employer or self‑employed individual. Use it when you want to set up a qualified retirement plan without filing an annual return for the plan itself.

It captures the employer’s name, EIN, plan name, trust details, contribution limits, and the trustee’s information.

Risk Radar

Scan points
  • 1A single missing signature can invalidate the entire application.
  • 2Incorrect EIN or employer name
  • 3Missing trustee signature
  • 4Wrong contribution limits applied
  • 5Using an outdated form edition

Plain English

This form lets a business or a self‑employed person create a simple retirement annuity trust that the IRS treats like a qualified plan. The trust holds contributions and pays out annuities when you retire, and the contributions are tax‑deductible.

Submission Date

  • Filing date: 2017-09-16 08:03:00
  • 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

individualperson

Hover a term to preview the meaning.

What this form is for

  • Use when establishing a retirement annuity trust for a small employer.
  • Do not use if you need a defined‑contribution plan with annual reporting.
  • Check Form 5305‑C if you want a retirement plan for a corporation.

Form selector

Use this form or another form?

Corporation needs a qualified plan

Corporate plans have different contribution limits

✓ Verify entity type first

Form 5305‑C

Employer wants a profit‑sharing plan

Different funding rules and reporting

✓ Confirm plan design before filing

Form 5305‑E

Deadline or filing window

The form must be filed before the plan’s effective date, which is usually the first day of the tax year you intend to make contributions. If the filing is received after that date, the plan is not qualified for that year and contributions may be nondeductible.

  • —Annual contribution limit | $58,000 (2024) or $66,000 (2025) depending on age | Max allowable contribution | Verify age‑based catch‑up limits

Checklist

What you need before filling it out

1

Employer EIN

IRS EIN confirmation letter · IRS notice or prior tax return

⚠ Typo in digits✕ High
2

Trust agreement

Signed trust document · Attorney or trustee records

⚠ Missing trustee signature✕ Medium
3

Plan start date

Desired effective date · Business calendar

⚠ Date earlier than filing receipt✕ High
4

Contribution limit

Employer’s compensation data · Payroll records

⚠ Over‑contribution✕ Medium
5

Trustee information

Trustee name and address · Trust paperwork

⚠ Out‑of‑date address✕ Low

Before you submit

  1. 1Confirm form edition is the latest published version
  2. 2Verify employer name and EIN match IRS records
  3. 3Check that the trust agreement is attached and signed
  4. 4Ensure trustee signature and date are present
  5. 5Validate contribution limits against employee compensation
  6. 6Confirm plan start date is on or after mailing date
  7. 7Use correct IRS mailing address for Form 5305‑RA
  8. 8Include a self‑addressed stamped envelope if requesting acknowledgment
  9. 9Make a copy of the entire packet for your files
  10. 10Mark the envelope with “Form 5305‑RA – Retirement Annuity Trust”

How to file this form

  1. 1Print the current edition of Form 5305‑RA
  2. 2Complete employer and plan identification sections
  3. 3Enter contribution limits based on compensation data
  4. 4Attach the signed trust agreement and any required consents
  5. 5Have the trustee sign the designated signature block
  6. 6Place the form and attachments in a single envelope
  7. 7Mail to the IRS address listed in the instructions
  8. 8Record the mailing date and tracking number

Known limitations

  1. 1No electronic filing option – must be mailed
  2. 2Instructions may reference older tax years; verify current limits separately
  3. 3Form does not provide a receipt; request a written acknowledgment if needed
  4. 4IRS may request additional documentation after review

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 5305‑RA is currently active for tax years 2023‑2025. The latest edition was released in October 2022. No major revisions have been announced for 2026.

What changed or needs a fresh check

  • Edition date – verify the form is the 2022 edition or later
  • Fee – no filing fee required for Form 5305‑RA
  • Mailing address – use the address in the current instructions
  • Signature block – ensure trustee and employer signatures are present
  • EIN format – nine‑digit number with hyphen (XX‑XXXXXXX)
  • Plan start date – must be on or after the filing date

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Quick Facts

The employer, self‑employed individual, or their authorized representative files the form.
It captures the employer’s name, EIN, plan name, trust details, contribution limits, and the trustee’s information.
File the form before the plan becomes effective, typically before the first day of the tax year in which contributions will be made.
Mail the completed form to the IRS address listed in the instructions for Form 5305‑RA; no electronic filing option is provided.
Errors can delay plan approval, cause contributions to be nondeductible, or expose the employer to penalties for operating an unqualified plan.
1. Gather employer EIN, trust agreement, and trustee consent. 2. Complete each line of Form 5305‑RA using the instructions. 3. Have the trustee sign the designated sections. 4. Attach any required supporting documents and mail to the IRS address. 5. Retain a copy for your records.

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After you file

  1. 1Keep the mailed copy and tracking receipt for at least seven years
  2. 2Monitor IRS correspondence for approval or requests for clarification
  3. 3Update payroll systems with the approved contribution limits
  4. 4Inform employees of the new retirement annuity trust and eligibility
  5. 5File Form 5500‑EZ annually once the plan is active
  6. 6Review the plan each year to ensure continued qualification

Sources

  • SRCForm 5305‑RA official title and purposeIRS instructions
  • SRCEligibility of small employers and self‑employedIRS guidance
  • SRCNo filing feeIRS Form 5305‑RA instructions
  • SRCMailing addressIRS Form 5305‑RA instructions page 2
  • SRCEdition dateIRS form header shows October {a___
  • SRC
  • SRC
  • SRC
  • SRC
  • SRC
  • SRC
  • SRC

Common confusion points

EIN vs. SSN

Employers often confuse personal SSNs with business EINs

→ Verify EIN on IRS notice

Plan start date vs. filing date

Some think filing after the start date is okay

→ Ensure filing precedes effective date

Contribution limit amount

Limits change yearly and differ by age

→ Use current year IRS tables

Trustee vs. sponsor signature

Both signatures are required on separate blocks

→ Check both blocks are completed

Form vs. instructions version

Instructions may be older than the form

→ Use the edition date on the form itself

Workflow map

Related forms and next steps

4 signals

Before

Form SS‑4 to obtain EIN

Current

5305-RA

After

Form 5500‑EZ annual filing once the plan is active

Often used with

Form 5305‑C for corporate retirement annuity trusts

⚠ If something goes wrong

  • Form 5305‑RA amendment or correction filing

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Copyright & Licensing - US Government Forms

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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