Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 5305R: Roth Individual Retirement Trust Account
The IRS Form 5305-R is a model trust account agreement that establishes a Roth Individual Retirement Trust Account under section 408A. The form requires the grantor to establish an account, which must be created in the United States for the exclusive benefit of the grantor and his or her beneficiaries. If no designated beneficiary exists, remaining interest must be distributed by the end of the calendar year containing the fifth anniversary of the grantor’s death.
Need help with Form 5305R?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 5305R.
Start filling →Form Overview
IRS Form 5305R - Roth Individual Retirement Trust Account
The IRS Form 5305-R is a model trust account agreement that establishes a Roth Individual Retirement Trust Account under section 408A. The form requires the grantor to establish an account, which must be created in the United States for the exclusive benefit of the grantor and his or her beneficiaries. If no designated beneficiary exists, remaining interest must be distributed by the end of the calendar year containing the fifth anniversary of the grantor’s death.
Risk Radar
Scan points- 1Do not submit Form 5305-R to the IRS; keep it solely within your records.
- 2Filing Form 5305-R with the IRS instead of keeping it in records.
- 3Failure to ensure the agreement is fully executed by both the grantor and the trustee.
- 4Not establishing that the account must be created in the United States for the exclusive benefit of the parties.
- 5Omitting required identifying details such as the date of birth or principal place of business.
Plain English
This form creates a specialized trust account to manage funds intended for retirement support. It establishes detailed rules governing how assets must be handled and eventually distributed after the grantor dies. By using this agreement, the grantor ensures that their beneficiaries receive financial support according to federal tax law requirements.
Submission Date
- Filing date: 2017-09-16 08:03:02
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
Glossary Terms
Hover a term to preview the meaning.
What this form is for
- Use this form when establishing a model trust account agreement to create a Roth Individual Retirement Trust Account under section 408A.
- Do not use it when submitting the completed document to the Internal Revenue Service, as the form must be kept with your records.
- Check no other specific forms instead, as Form 5305-R is described solely as a model agreement.
Form selector
Use this form or another form?
If establishing an IRA trust account
The source only references this single purpose form.
✓ Check before you continue
For general tax filings requiring IRS submission
The form is explicitly stated not to be filed with the IRS.
✓ Check before you continue
When amending a previously executed trust agreement
Amendments must comply with the Code and regulations, but no specific replacement forms are listed.
✓ Check before you continue
Deadline or filing window
If the grantor dies without a designated beneficiary, the remaining interest will be distributed by the end of the calendar year containing the fifth anniversary of the grantor’s death. The minimum amount required for annual distributions is calculated based on the account value divided by the designated beneficiary's life expectancy.
Checklist
What you need before filling it out
Filing location
Keep with your records · General Instructions
Contribution limits for 2013-2017
$5,500 (General); $6,500 (Age 50+) · Article I
Phase-out ranges for 2017
Single: $118,000 to $133,000; Married Filing Jointly: $186,000 to $196,000; Married Filing Separately: $0 to $10,000 · Article II
Investment restrictions
No life insurance contracts; no commingling except in common trust/investment fund or common investment fund · Article IV
Required execution parties
Grantor, Trustee, Witness · Signature blocks on Page 2
Before you submit
- 1Confirm that the form is fully executed by both the individual grantor and the trustee.
- 2Verify that the account must be created in the United States for the exclusive benefit of the grantor and his or her beneficiaries.
- 3Ensure the Name, Date of birth, Account number, and Address are correctly listed for both the grantor and the trustee.
- 4Check the box if an amendment is being made to the existing form.
- 5Fill in the Grantor’s signature date and the Trustee’s signature date on Page 2.
- 6If applicable, obtain a Witness’ signature and date (Use only if signature of the grantor or the trustee is required to be witnessed).
- 7Confirm that Articles I through VIII are addressed, as these provisions have been reviewed by the IRS.
How to file this form
- 1Fill out the personal information for the grantor, trustee, account number, and addresses.
- 2Complete Articles I through IV by detailing contribution limits, investment rules, and agreement terms.
- 3Obtain signatures from the grantor, the trustee, and a witness on Page 2.
- 4Keep the fully executed Form 5305-R with your personal records.
Known limitations
- 1The IRS Form 5305-R is a model trust account agreement that has only Articles I through VIII reviewed by the IRS.
- 2Contributions to a Roth IRA are not deductible from the grantor’s gross income.
- 3A Roth individual retirement account (Roth IRA) must be created in the United States for the exclusive benefit of the grantor and his or her beneficiaries.
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 is dated 04/17, and Articles I through VIII have been reviewed by the IRS. The source does not indicate any changes since this revision date.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 04/17.
- Fee — No fee amounts or payment methods are specified in the source.
- Mailing address — The form must be kept with records, not mailed to an IRS address.
- Signature — Ensure signatures (grantor, trustee, witness) and corresponding dates are provided.
Quick Facts
Downloads
After you file
- 1Keep Form 5305-R with your records; do not file it with the Internal Revenue Service.
- 2The agreement may be amended as necessary to comply with the Code, related regulations, and other published guidance (Article VIII).
- 3If a spouse is designated as the beneficiary, an overriding provision should be added to Article IX if that spouse is to be treated as the beneficiary, and not the owner.
- 4The agreement must be fully executed by both the grantor and the trustee for the Roth Individual Retirement Trust Account (Roth IRA) to be established.
Sources
- SRCInstructions p.1 — Form 5305-R is a model trust account agreement that meets the requirements of section 408A.
- SRCInstructions p.1 — No part of the trust account funds may be invested in collectibles (within the meaning of section 408(m)) except as otherwise permitted by section 408(m)(3).
- SRCInstructions p.2 — A Roth individual retirement account (Roth IRA) is established after the form is fully executed by both the individual (grantor) and the trustee.
- SRCInstructions p.2 — Do not file Form 5305-R with the IRS; instead, keep it with your records.
- SRCInstructions p.2 — Distributions after 5 years that are made when the grantor is 59 1/2 years of age or older or on account of death, disability, or the purchase of a home by a first-time homebuyer (limited to $10,000), are not includible in gross income.
- SRCInstructions p.2 — The trustee must be a bank or savings and loan association, as defined in section 408(n), or any person who has the approval of the IRS to act as trustee.
Common confusion points
Where should I send this form after signing it?
Do I need to file Form 5305-R with the IRS?
What happens if there is no designated beneficiary for the trust account?
Does establishing a Roth IRA require me to pay taxes on my contributions?
If I am changing provisions later, what articles must I update?
Must I use this form even if I want to include specific state law requirements?
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Not stated in the official source
Questions about IRS Form 5305R
What is IRS Form 5305R used for?
This form creates a specialized trust account to manage funds intended for retirement support. It establishes detailed rules governing how assets must be handled and eventually distributed after the grantor dies. By using this agreement, the grantor ensures that their beneficiaries receive financial support according to federal tax law requirements.
Who must file IRS Form 5305R?
The form is executed by both the Grantor, who is the person establishing the trust account, and the Trustee, who must be a bank or savings and loan association or an IRS-approved individual.
What information does IRS Form 5305R require?
The form collects identifying information for both the grantor and the trustee, including their names, addresses, and account numbers. It establishes the agreement under section 408A to provide for retirement support.
Where do I file IRS Form 5305R?
The form is not filed with the Internal Revenue Service; instead, the grantor and trustee must keep it with their own records.
How do I complete IRS Form 5305R?
The form requires being fully executed by both the grantor and the trustee. The completion sequence involves obtaining signatures from the grantor and the trustee, along with their respective dates. Optional witnessing signatures are also available for either party.
What happens if IRS Form 5305R is filed incorrectly?
Any additional articles added to the agreement must comply with applicable requirements of state law and the Internal Revenue Code. If they do not comply, those provisions will be invalid.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.