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Official form guide
Form 5305-RB: Roth Individual Retirement Annuity Endorsement
IRS Form 5305-RB is a Roth Individual Retirement Annuity Endorsement that establishes the terms of a Roth IRA under section 408A of the Internal Revenue Code. For married annuitants filing separately, the phase-out range begins at an Adjusted Gross Income (AGI) of $0.
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IRS Form 5305-RB - Roth Individual Retirement Annuity Endorsement
IRS Form 5305-RB is a Roth Individual Retirement Annuity Endorsement that establishes the terms of a Roth IRA under section 408A of the Internal Revenue Code. For married annuitants filing separately, the phase-out range begins at an Adjusted Gross Income (AGI) of $0.
Risk Radar
Scan points- 1Do not file Form 5305-RB with the Internal Revenue Service; keep it with your records instead.
- 2Failing to ensure the contract is fully executed by both the annuitant and the issuer.
- 3Treating the form as a filing document instead of keeping it with personal records.
- 4Not ensuring the contract is for the exclusive benefit of the annuitant/beneficiaries.
- 5Allowing additional articles to contradict provisions in Articles I through IV.
Plain English
This form confirms that an annuity contract is set up as a Roth Individual Retirement Annuity (Roth IRA). It ensures that specific rules apply to the retirement savings plan for the annuitant and their beneficiaries. Contributions made under this arrangement are not deducted from gross income, but qualified distributions may be tax-free.
Submission Date
- Filing date: 2017-09-16 08:03:11
- 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 establishing a Roth individual retirement annuity (Roth IRA) under section 408A of the Internal Revenue Code.
- Do not use it when filing with the Internal Revenue Service; instead, keep it with your records.
- Check Pub. 590-A or Pub. 590-B instead when seeking general information on Roth IRA requirements.
Form selector
Use this form or another form?
Spouse is treated as beneficiary (not owner)
An overriding provision must be added to Article IX to clarify this treatment.
✓ Check for required language in Article IX.
Roth IRA established after due date of income tax return
The contract must be fully executed by both annuitant and issuer before a regular contribution can be made for the year.
✓ Confirm execution date relative to filing deadline.
Not stated in the official source
Need general guidance on Roth IRAs
These publications provide detailed information, including required disclosures from the issuer.
✓ Verify publication numbers match current IRS listings.
Deadline or filing window
The contract must be established by the due date (excluding extensions) of the individual’s income tax return for that year to allow a regular contribution. If the annuitant dies, remaining interest distributions begin by the end of the calendar year following death, or within five years of death.
Checklist
What you need before filling it out
Contribution Limits (2013-2017)
Cash contributions up to $5,500 per year for individuals; $6,500 if age 50+ · Article I
Phase-out Range (Single/Married Filing Jointly)
Single: $118,000 to $133,000; MFJ: $186,000 to $196,000 (for 2017) · Article II.1
Contribution Limit Increase Post-2017
Limits increase to reflect a cost-of-living adjustment, if any · Article I
Spousal Ownership Treatment
Spouse is treated as owner by default upon annuitant's death; requires overriding provision in Article IX to be beneficiary · Article V.2 (Implied via P.2)
Filing Location
Do not file with the Internal Revenue Service · Form 5305-RB, Page 1
Before you submit
- 1Ensure the Name of issuer is correctly printed on Form 5305-RB.
- 2Check the box indicating whether this endorsement supersedes a prior Roth IRA endorsement.
- 3Verify that the contract's provisions align with Article I, especially contribution limits for the relevant year.
- 4Confirm the applicable AGI phase-out range (Article II.1) matches the annuitant’s filing status for 2017 or subsequent years.
- 5If spouse is to be a beneficiary (not owner), ensure an overriding provision is added to Article IX.
- 6Check that any dividends arising under the contract will be applied as contributions before the close of the calendar year following the dividend.
- 7Confirm that the form adheres to all requirements listed in Articles I through VIII, as reviewed by the IRS.
How to file this form
- 1Complete the Name of issuer field on Form 5305-RB.
- 2Check or leave unchecked the box indicating if this endorsement supersedes a prior Roth IRA endorsement.
- 3Review and ensure all articles (I through VIII) accurately reflect the annuity contract's terms, paying attention to contribution limits and AGI phase-outs.
- 4If necessary, add specific provisions in Article IX, ensuring they comply with state law and IRC requirements.
- 5Sign and execute the form by both the annuitant and the issuer (completing the contract).
- 6Keep the fully executed Form 5305-RB with your records; do not file it with the IRS.
Known limitations
- 1The IRS has reviewed Articles I through VIII of Form 5305-RB; Article IX and subsequent articles are not explicitly noted as having been reviewed by the IRS.
- 2For a Roth IRA established using this endorsement, contributions are not deductible from the annuitant’s gross income.
- 3Distributions after 5 years that are made when the annuitant is 59 1/2 years of age or older or on account of death, disability, or purchase of a home by a first-time homebuyer (up to $10,000) are not includible in gross income.
- 4If the surviving spouse is designated as the beneficiary, that spouse will be treated as the annuitant under paragraph 2 of Article V.
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 of IRS Form 5305-RB is Revision 4, dated April 2017. The source indicates that Articles I through VIII have been reviewed by the IRS.
What changed or needs a fresh check
- Edition date — confirm Revision 4 dated April 2017.
- Form Number — confirm Form 5305-RB is used.
- Issuer Name — ensure the name of the annuity contract provider is correctly entered on page 1.
- Supersedes Checkbox — verify the box indicating if this endorsement supersedes a prior Roth IRA endorsement is checked or unchecked as appropriate.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 5305-RB with your records; do not file it with the Internal Revenue Service.
- 2The remaining interest in the contract will be distributed by the end of the calendar year containing the fifth anniversary of the annuitant’s death (under paragraph 1 of Article V).
- 3The issuer agrees to submit reports prescribed by the IRS to both the IRS and the annuitant (Article VI, section 2).
- 4If an additional article is added to Form 5305-RB, it must comply with applicable requirements of state law and the Internal Revenue Code.
Sources
- SRCInstructions p.1 — Form 5305-RB establishes a Roth IRA under section 408A of the Internal Revenue Code.
- SRCInstructions p.1 — The issuer accepts cash contributions up to $5,500 per year for 2013 through 2017 (unless exceptions apply).
- SRCInstructions p.1 — For individuals age 50+ in 2013-2017, the contribution limit is increased to $6,500.
- SRCInstructions p.1 — The annual contribution limit is phased out for single filers between AGI of $118,000 and $133,000 (Article II, section 1).
- SRCInstructions p.2 — Form 5305-RB must be kept with records; do not file it with the IRS.
- SRCInstructions p.2 — A Roth IRA is established after the contract, including this endorsement, is fully executed by both the annuitant and issuer.
Common confusion points
Where do I file this form?
The instructions state clearly not to file Form 5305-RB with the IRS; instead, keep it with your records.
What is the annual contribution limit for me?
For 2013 through 2017, single filers can contribute up to $5,500 (or $6,500 if age 50+).
How does my AGI affect the contribution limit?
The limit is phased out for single filers between an Adjusted Gross Income (AGI) of $118,000 and $133,000.
What happens to my spouse's status after I die?
If the surviving spouse is the designated beneficiary, they are treated as the annuitant; if not, they are treated as the owner (under paragraph 2 of Article V).
Does this form supersede other contract terms?
Yes, the provisions in Form 5305-RB apply 'in lieu of any provisions in the contract to the contrary' (Article I).
When must the Roth IRA be established?
The IRA must be established no later than the due date (excluding extensions) of the individual’s income tax return for that year.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- The contract may be amended as necessary to comply with the Code, regulations, and guidance (Article VIII).
Questions about IRS Form 5305-RB
What is IRS Form 5305-RB used for?
This form confirms that an annuity contract is set up as a Roth Individual Retirement Annuity (Roth IRA). It ensures that specific rules apply to the retirement savings plan for the annuitant and their beneficiaries. Contributions made under this arrangement are not deducted from gross income, but qualified distributions may be tax-free.
Who must file IRS Form 5305-RB?
The annuitant establishes the contract using Form 5305-RB; thus, the person establishing the Roth IRA is the filer.
What information does IRS Form 5305-RB require?
The form confirms that this endorsement is made a part of the annuity contract. It details provisions regarding distribution timelines and beneficiary designations within Articles I through VIII.
When is IRS Form 5305-RB due?
To make a regular contribution for a year, the Roth IRA must be established no later than the due date (excluding extensions) of the individual’s income tax return for that year.
Where do I file IRS Form 5305-RB?
The instructions specify not to file Form 5305-RB with the Internal Revenue Service; instead, it must be kept with the filer's records.
How do I complete IRS Form 5305-RB?
The annuitant must ensure the contract is fully executed by both themselves and the issuer before establishing the Roth IRA. The form requires agreement to provide all necessary information to the issuer regarding IRS reporting requirements.
What happens if IRS Form 5305-RB is filed incorrectly?
If provisions added are inconsistent with section 408A or related regulations, those additional articles will be invalid. Furthermore, if the contract is not for the exclusive benefit of the annuitant and beneficiaries, the setup may be incorrect.
Where do I file this form?
The instructions state clearly not to file Form 5305-RB with the IRS; instead, keep it with your records.
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