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Form 5306A: Application for Approval of Prototype Simplified Employee Pension (SEP) or Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA Plan)
Treasury IRS Form 5306-A is used by sponsors to get approval from the IRS for prototype Simplified Employee Pension (SEP) or Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA Plans). The form references sections 408(k) or (p) of the Internal Revenue Code.
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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)
Treasury IRS Form 5306-A is used by sponsors to get approval from the IRS for prototype Simplified Employee Pension (SEP) or Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA Plans). The form references sections 408(k) or (p) of the Internal Revenue Code.
Risk Radar
Scan points- 1Do not submit a document combining a prototype SEP/SIMPLE IRA with a prototype individual retirement account or annuity.
- 2Filing without attaching one copy of all documents that make up the SEP agreement or SIMPLE IRA plan.
- 3Submitting an amendment without including a copy of the amendment and explanation of its effect.
- 4Combining prototype plans with individual retirement accounts/annuities when seeking an opinion letter.
- 5Failing to complete Part III by citing the article/section and page number for required provisions.
Plain English
This form allows a sponsor to request formal confirmation from the IRS that a specific type of retirement plan—a SEP or SIMPLE IRA for small employers—is acceptable. By submitting Form 5306-A, the filer establishes documentation proving that their prototype plan meets federal requirements before implementing it.
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 you are a bank, federally insured credit union, savings and loan association that qualifies as a bank, insurance company, regulated investment company, or trade or professional society or association (other than an employee association), and seeking IRS approval for a prototype simplified employee pension (SEP) agreement or savings incentive match plan for employees of small employers (SIMPLE IRA Plan).
- Do not use it when the application seeks to combine a prototype SEP or SIMPLE IRA plan with a prototype individual retirement account or annuity, because the IRS will not issue an opinion letter on such a combination.
- Check N/A instead when filing instructions are required for determining the proper user fee; consult Rev. Proc. 2019-4, 2019-1 I.R.B. 146, or the latest annual update.
Form selector
Use this form or another form?
If seeking a general filing opinion letter on compliance issues not related to SEP or SIMPLE IRA plans
The source only addresses specific prototype plan approvals and does not list alternative forms for other tax matters
✓ Check with a tax professional.
When the application is an amendment that significantly modifies core plan provisions outside of standard operational changes
The form requires attaching all documents making up the agreement or plan, regardless of modification type, but no alternate forms are suggested
✓ Consult IRS instructions.
If the filing party falls outside the list of qualified financial institutions (banks, credit unions, insurance companies, etc.)
Use Form 5306-A only if the filer qualifies as one of the listed sponsoring organizations
✓ Confirm your corporate structure against the source requirements.
Deadline or filing window
The source does not specify filing deadlines. The form is used to request a favorable opinion letter, suggesting the timing depends on the sponsor's need for IRS approval before plan implementation.
Checklist
What you need before filling it out
Applicant Identification
The name and employer identification number of the applicant · Part I, Lines 4a/4b
Plan Type Determination
Whether the plan is a prototype SEP (under section 408(k)) or SIMPLE IRA (under section 408(p)) · Part I, Line 2
Documentation Submission
All documents making up the SEP agreement or SIMPLE IRA plan (and amendments if applicable) · General Instructions / What to file
Filing Location Selection
The correct address for submission based on whether a Private delivery service is used · Where to file
Required Supporting Documents
For amendments, include a copy of the amendment and an explanation of its effect on the original plan · What to file
Before you submit
- 1Complete Part I by entering the amount of the user fee submitted in question 7.
- 2Select the appropriate mass submitter status for approval requested in question 2.
- 3Specify the type of sponsoring organization in question 8, selecting from options a through g.
- 4Attach one copy of all documents that make up the SEP agreement or SIMPLE IRA plan.
- 5If filing an amendment, include both a copy of the amendment and an explanation of its effect on the existing plan.
- 6Answer specific compliance questions in Part II by indicating whether the plan meets certain requirements regarding compensation definitions (question 6f) or employee coverage (questions 2c, 3d, 4e).
- 7Sign the application under penalties of perjury and provide the officer's title and date.
How to file this form
- 1Complete Part I by providing the applicant’s identification, confirming the type of plan sought (SEP or SIMPLE IRA) and entering relevant file folder numbers if this is an amendment.
- 2Gather all necessary documentation, including a copy of the entire SEP agreement or SIMPLE IRA plan documents. If modifying the plan, include the amendment document and written explanation.
- 3Attach the appropriate user fee to the application package; applications lacking proper fees will be returned.
- 4Mail Form 5306-A and its accompanying documents either to P.O. Box 12192 in Covington, KY (standard mail), or to the Florence, KY address if using a Private delivery service (PDS).
- 5Retain a complete copy of the entire package—the signed Form 5306-A and all attached documents—for your records as proof of filing.
Known limitations
- 1The IRS will not issue an opinion letter on a document submitted with Form 5306-A that is a combination of a prototype SEP or SIMPLE IRA plan and a prototype individual retirement account or annuity.
- 2Sponsors who use one of the Form 5304 or 5305 series of model forms to establish a SEP or a SIMPLE IRA plan do not need to file Form 5306-A.
- 3Do not file Form 5306-A if you use a model form.
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 current revision date is November 2019 (Rev. 11-2019). For the latest information about developments related to Form 5306-A and its instructions, readers should visit www.irs.gov/Form5306A.
What changed or needs a fresh check
- Edition date — confirm the form revision is November 2019.
- User Fee — all applications must be accompanied by the appropriate user fee, determined by consulting Rev. Proc. 2019-4 or its latest annual update.
- Mailing address — verify the proper mailing address based on whether a Private delivery service (PDS) is utilized.
- Signature — the application must be signed by an officer who is authorized to sign or another person authorized under a power of attorney, with the power of attorney accompanying the filing.
Quick Facts
Downloads
After you file
- 1Retain a copy of Form 5306-A and all accompanying documents submitted to the IRS.
- 2If filing an amendment, retain copies of both the original plan documentation and the explanation detailing the change's effect on the plan.
- 3Wait for the favorable opinion letter from the Internal Revenue Service regarding the prototype SEP or SIMPLE IRA plan.
- 4Understand that if a model form is used from the Form 5304 or 5305 series, filing Form 5306-A is not required.
Sources
- SRCForm p.1 — Form 5306-A (Rev. November 2019) is titled Application for Approval of Prototype Simplified Employee Pension (SEP) or Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA Plan).
- SRCForm p.1 — The form references sections 408(k) or (p) of the Internal Revenue Code.
- SRCForm p.2 — Specific questions regarding plan limits include whether the plan defines the term “employee” to include leased employees and employees described in section 401(c)(1).
- SRCForm p.3 — Form 5306-A is used by sponsors who want to get IRS approval of their prototype simplified employee pension (SEP) agreements or savings incentive match plans for employees of small employers (SIMPLE IRA plans).
- SRCForm p.3 — To file, submit the application and one copy of all documents that make up the SEP agreement or SIMPLE IRA plan.
- SRCForm p.3 — Form 5306-A must be filed at Internal Revenue Service Attn: EP Opinion Letters TE/GE Stop 31A Team 105 P.O. Box 12192 Covington, KY 41012-0192.
Common confusion points
Where should I send Form 5306-A?
File it at the specific address for IRS Attn: EP Opinion Letters TE/GE Stop 31A Team 105 P.O. Box 12192 Covington, KY 41012-0192.
→ Do not send the form to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
What happens if I am filing an amendment?
Include a copy of the amendment and an explanation of its effect on the SEP agreement or SIMPLE IRA plan.
→ If it is an amendment, include a copy of the amendment and an explanation of its effect on the SEP agreement or SIMPLE IRA plan.
Do I need to file Form 5306-A if my plan involves multiple employers?
Use Form 5306-A if you want to get a favorable opinion letter that a SEP agreement or SIMPLE IRA plan to be used by more than one employer is acceptable in form.
→ Use Form 5306-A... for a favorable opinion letter that a SEP agreement or SIMPLE IRA plan to be used by more than one employer is acceptable in form.
What documents must I submit with the application?
File this application and one copy of all documents that make up the SEP agreement or SIMPLE IRA plan.
→ File this application and one copy of all documents that make up the SEP agreement or SIMPLE IRA plan.
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Questions about IRS Form 5306A
What is IRS Form 5306A used for?
This form allows a sponsor to request formal confirmation from the IRS that a specific type of retirement plan—a SEP or SIMPLE IRA for small employers—is acceptable. By submitting Form 5306-A, the filer establishes documentation proving that their prototype plan meets federal requirements before implementing it.
Who must file IRS Form 5306A?
Use Form 5306-A to request a favorable opinion letter if you are a bank, federally insured credit union, savings and loan association that qualifies as a bank, insurance company, regulated investment company, or trade or professional society or association (other than an employee association).
What information does IRS Form 5306A require?
The form collects identifying information in Part I. For the plan details, sponsors must attach copies of all documents making up the SEP agreement or SIMPLE IRA plan and complete various articles/sections on Form 5306-A indicating where specific provisions appear.
Where do I file IRS Form 5306A?
File Form 5306-A at 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 (PDS), send it to Internal Revenue Service Attn: NW, IR-6526, Washington, DC 20224.
How do I complete IRS Form 5306A?
File this application along with one copy of all documents that make up the SEP agreement or SIMPLE IRA plan. If filing an amendment, include a copy of the amendment and an explanation of its effect on the existing SEP agreement or SIMPLE IRA plan. Sponsors must also complete Part III by attaching copies of the plan documents and indicating the article or section and page number for specific provisions.
What happens if IRS Form 5306A is filed incorrectly?
The IRS will not issue an opinion letter on a document that is a combination of a prototype SEP or SIMPLE IRA plan and a prototype individual retirement account or annuity. The source does not specify penalties for incorrect filing.
Where should I send Form 5306-A?
File it at the specific address for IRS Attn: EP Opinion Letters TE/GE Stop 31A Team 105 P.O. Box 12192 Covington, KY 41012-0192. Do not send the form to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
What happens if I am filing an amendment?
Include a copy of the amendment and an explanation of its effect on the SEP agreement or SIMPLE IRA plan. If it is an amendment, include a copy of the amendment and an explanation of its effect on the SEP agreement or SIMPLE IRA plan.
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