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Official form guide
Form 5306A: Application for Approval of Prototype Simplified Employee Pension (SEP) or Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA Plan)
Internal Revenue Service Form 5306-A is used to request a favorable opinion letter for a prototype SEP or SIMPLE IRA plan. It is filed by banks, federally insured credit unions, savings and loan associations, insurance companies, regulated investment companies, or trade or professional societies.
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IRS Form 5306A - Application for Approval of Prototype Simplified Employee Pension (SEP) or Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA Plan)
Internal Revenue Service Form 5306-A is used to request a favorable opinion letter for a prototype SEP or SIMPLE IRA plan. It is filed by banks, federally insured credit unions, savings and loan associations, insurance companies, regulated investment companies, or trade or professional societies.
Risk Radar
Scan points- 1Submitting a combined prototype SEP/SIMPLE IRA plan and IRA/annuity blocks the IRS opinion letter.
- 2Failing to attach a complete copy of the SEP or SIMPLE IRA plan documents.
- 3Leaving required provision fields blank instead of entering “N/A”.
- 4Sending the form via private delivery service to the Covington address.
- 5Filing Form 5306-A when using a model Form 5304 or 5305 instead of a prototype.
Plain English
Form 5306-A lets eligible financial institutions and associations ask the IRS to approve a prototype retirement plan they want multiple employers to use. You attach the plan documents and any amendments, then mail the package to the IRS.
Submission Date
- Filing date: 2019-11-13 22:10:46
- 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 a sponsor that is a bank, federally insured credit union, savings and loan association, insurance company, regulated investment company, or trade or professional society seeks a favorable opinion letter for a prototype SEP or SIMPLE IRA plan.
- Do not use it when the submission combines a prototype SEP or SIMPLE IRA plan with a prototype individual retirement account or annuity.
- Check Form 5306-A instead when the request involves a prototype SEP or SIMPLE IRA plan that requires an opinion letter rather than a different filing type.
Form selector
Use this form or another form?
Requesting prototype SEP approval
IRS issues opinion letters only for prototype SEP or SIMPLE IRA plans using this form
✓ Verify sponsor eligibility before proceeding
Amending an approved prototype plan
Amendments must be filed on this form with the latest opinion letter details
✓ Ensure amendment effect is explained
Submitting a prototype SIMPLE IRA plan
The form captures required plan information and user fee
✓ Confirm all required attachments are included
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
User fee amount
Appropriate fee amount as determined by Rev. Proc. 2019-4 · Rev. Proc. 2019-4 reference on the form
Plan type selection
Check box for prototype SEP or prototype SIMPLE IRA plan · Part I, line a on the form
Applicant’s name and address
Complete name, street, suite/room, city, state, ZIP · Part I, lines 4 and 4b
Contact person details
Name, telephone number, email address · Part I, lines 5a, 5b, 5c
Mass submitter information (if applicable)
Mass submitter’s name and file folder number · Part I, lines 7a and 7b
Before you submit
- 1Enter the user fee amount in line 2c
- 2Select the appropriate plan type box in Part I, line a
- 3Check the box if the SEP contains elective deferral provisions in line 3
- 4Provide the applicant’s name, EIN, and full mailing address in lines 4 and 4b
- 5Supply the contact person’s name, phone, and email in lines 5a‑5c
- 6Attach a copy of the complete SEP or SIMPLE IRA agreement with page references
- 7If amending, include the latest opinion letter serial number, date, and file folder number in line 3
How to file this form
- 1Complete Part I identifying information with all required details and signatures
- 2Attach the full SEP or SIMPLE IRA plan documents, indicating article or section and page numbers
- 3Include the appropriate user fee payment as specified in Rev. Proc. 2019-4
- 4Mail the completed Form 5306-A and attachments to the IRS address listed in the instructions
- 5Retain a copy of the entire submission and proof of mailing for your records
Known limitations
- 1Do not file Form 5306-A if you use a model form such as Form 5304 or Form 5305. (Form p.3)
- 2The IRS will not issue an opinion letter on a submission that combines a prototype SEP or SIMPLE IRA plan with a prototype individual retirement account or annuity. (Form p.3)
- 3Only banks, federally insured credit unions, savings and loan associations, insurance companies, regulated investment companies, or trade or professional societies may file; other sponsors cannot use this form. (Form p.3)
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->Form 5306-A (Rev. November 2019) is the current edition; the source directs users to www.irs.gov/Form5306A for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads 11/2019 on the form header
- Fee — not stated in the official source
- Mailing address — confirm the address is IRS Attn: EP Opinion Letters TE/GE Stop 31A Team 105 P.O. Box 12192 Covington, KY 41012-0192
- Signature — confirm an authorized officer or power of attorney signs the application
Quick Facts
Downloads
After you file
- 1Retain all books or records related to the form as long as they may become material in tax administration. (Form p.3)
- 2Keep a copy of the filed Form 5306-A and one copy of all supporting documents. (Form p.3)
- 3If submitting an amendment, include a copy of the amendment and an explanation of its effect on the plan. (Form p.3)
Sources
- SRCForm p.3 — Do not file Form 5306-A if you use a model form.
- SRCForm p.3 — The IRS will not issue an opinion letter on a document that combines a prototype SEP or SIMPLE IRA plan with a prototype individual retirement account or annuity.
- SRCForm p.3 — Eligible filers are banks, federally insured credit unions, savings and loan associations, insurance companies, regulated investment companies, or trade or professional societies.
- SRCForm p.3 — Retain books or records as long as their contents may become material in the administration of any Internal Revenue law.
- SRCForm p.3 — Keep a copy of the application and one copy of all documents that make up the SEP agreement or SIMPLE IRA plan.
- SRCForm p.3 — If this is an amendment, include a copy of the amendment and an explanation of its effect on the SEP agreement or SIMPLE IRA plan.
- SRCForm p.3 — Private delivery services cannot deliver to the address shown; use the alternate IRS address for PDS.
- SRCForm p.3 — The form is used to request a favorable opinion letter for a prototype SEP or SIMPLE IRA plan.
- SRCNot stated in the official source — verify on the agency site
Common confusion points
Can I file Form 5306-A if I am using a model form?
Many assume the form is for any SEP/SIMPLE plan, but the source says do not file if you use a model form.
→ Confirm you are not using Form 5304 or 5305; use those instead.
Will the IRS give an opinion letter if my submission includes a prototype IRA or annuity?
The form is only for prototype SEP or SIMPLE IRA plans alone; IRS will not issue an opinion on combined documents.
→ Ensure the submission contains only the SEP or SIMPLE IRA prototype without a prototype IRA or annuity.
Who is allowed to submit Form 5306-A?
Only certain financial institutions and societies may file, not all employers.
→ Verify your organization is a bank, federally insured credit union, savings and loan association, insurance company, regulated investment company, or trade/professional society.
Do I have to file this form to use a SEP plan?
Filing is optional unless you want a favorable opinion letter.
→ Determine if you need an IRS opinion; if not, filing is not required.
Can I send Form 5306-A via a private delivery service to the listed address?
PDSs cannot deliver to the address shown; a different address is provided for PDS.
→ Use the IRS address specified for private delivery services.
What is the filing deadline for Form 5306-A?
The source does not provide a deadline.
→ Check the current IRS website or instructions for any deadline.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 5306-A – submit an amendment with a copy of the amendment and an explanation of its effect on the plan. (Form p.3)
Questions about IRS Form 5306A
What is IRS Form 5306A used for?
Form 5306-A lets eligible financial institutions and associations ask the IRS to approve a prototype retirement plan they want multiple employers to use. You attach the plan documents and any amendments, then mail the package to the IRS.
Who must file IRS Form 5306A?
Banks, federally insured credit unions, savings and loan associations, insurance companies, regulated investment companies, and trade or professional societies (excluding employee associations) may file Form 5306-A.
What information does IRS Form 5306A require?
The form collects identifying information in Part I and requires a copy of the entire SEP or SIMPLE IRA plan, including article or section references and page numbers for required provisions.
Where do I file IRS Form 5306A?
Send Form 5306-A to Internal Revenue Service Attn: EP Opinion Letters TE/GE Stop 31A Team 105, P.O. Box 12192, Covington, KY 41012-0192. If using a private delivery service, send to Internal Revenue Service Attn: NW, IR-6526, Washington, DC 20224.
How do I complete IRS Form 5306A?
Complete Part I with identifying information and indicate the approval requested. Attach a copy of the full plan, noting each required provision's article or section and page number. Include any amendment copy and a description of its effect if applicable. Sign the form and mail it to the IRS address specified for standard delivery or the alternate address for private delivery services.
What happens if IRS Form 5306A is filed incorrectly?
If the submission combines a prototype SEP or SIMPLE IRA plan with a prototype IRA or annuity, the IRS will not issue an opinion letter.
Can I file Form 5306-A if I am using a model form?
Many assume the form is for any SEP/SIMPLE plan, but the source says do not file if you use a model form. Confirm you are not using Form 5304 or 5305; use those instead.
Will the IRS give an opinion letter if my submission includes a prototype IRA or annuity?
The form is only for prototype SEP or SIMPLE IRA plans alone; IRS will not issue an opinion on combined documents. Ensure the submission contains only the SEP or SIMPLE IRA prototype without a prototype IRA or annuity.
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