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Official form guide
Form 5307: 5307
IRS Form 5307 is the Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans, which requests a determination letter from the IRS that plan modifications have not altered qualified status.
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IRS Form 5307 - 5307
IRS Form 5307 is the Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans, which requests a determination letter from the IRS that plan modifications have not altered qualified status.
Risk Radar
Scan points- 1Ensure the EIN used is correct—do not use an SSN or the trust's EIN if combining entities.
- 2Filing a plan that does not meet the conditions for Form 5307 (must use Form 5300 instead).
- 3Using an EIN that is incorrect for combined entities under section 414(b), (c), or (m).
- 4Submitting attachments exceeding the 15MB limit in the single PDF file.
- 5Failing to include a written representation explaining deviations from the pre-approved plan.
Plain English
This form allows an adopter of a nonstandardized pre-approved plan to ask the IRS if changes made to their plan document still keep it legally qualified. It is used for both defined benefit (DB) and defined contribution (DC) plans, or to confirm a 403(b) plan meets requirements.
Submission Date
- Filing date: 2025-01-02 22:10:29
- 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 an adopter of a nonstandardized pre-approved plan requests a determination letter (DL) because the modifications made did not alter the qualified status of a defined benefit (DB) or defined contribution (DC) plan, or that a 403(b) plan meets section 403(b) requirements.
- Do not use this form when the employer has standardized or nonstandardized plans but they do not meet the specific conditions listed for using Form 5307.
- Check Form 5300 instead when applying for a DL under circumstances such as multiple employer plans, a partial termination of a nonstandardized plan, or if a nonstandardized pension plan is governmental and its normal retirement age does not satisfy any safe harbors.
Form selector
Use this form or another form?
Multiple employer plans
The application for a DL must be filed on Form 5300 under certain conditions.
✓ Check Rev. Proc. 2017-41, section 8.06(3) for details.
Nonstandardized plan regarding partial termination
If the nonstandardized plan is undergoing a partial termination, use Form 5300 to apply for DL.
✓ Check Rev. Proc. 2025-4, section 12.04 for description.
Nonstandardized governmental pension plan (no safe harbor)
If the nonstandardized pension plan is governmental and its normal retirement age fails to meet any safe harbors, use Form 5300.
✓ Check Rev. Proc. 2025-4, section 12.04 for description.
Deadline or filing window
The official instructions are current as of December 2024. The form must be submitted through Pay.gov, which accommodates only one uploaded file. No specific filing deadline date is listed in the source excerpts provided.
Checklist
What you need before filling it out
Purpose of Form
Request a determination letter (DL) from the IRS that modifications have not altered qualified status (DB/DC) or that a 403(b) meets requirements. · Instructions p.1
Who May File
An adopter of a nonstandardized pre-approved plan with limited employer modifications, provided it does not create an individually designed plan or is solely for adding language to satisfy sections 415/416 requirements. · Instructions p.1
Required attachments (general)
A copy of the plan’s latest favorable DL letter, if applicable. · Instructions p.2
403(b) specific requirement
Documents prior to the 2009 calendar year will not be requested for 403(b) plans. · Instructions p.2
EIN usage (for 401(a))
Use the EIN from the Form 5500 series filed for the plan; use only one EIN if combining entities. · Instructions p.2
Public Inspection Condition
Total number of participants must be shown on line 3e, and there must be more than 25 plan participants for public inspection. · Instructions p.1
Before you submit
- 1Confirm the form is completed using the current edition (06/14).
- 2Verify that the EIN listed is correct, especially if filing for a combined entity under section 414(b), (c), or (m).
- 3Ensure line 3e accurately reflects the total number of plan participants.
- 4Attach a written representation explaining deviations from the pre-approved plan language (if applicable).
- 5Confirm that if it is a 401(a) plan, the EIN matches the Form 5500 filing. (If using a combined entity, only one EIN must be entered).
- 6Verify all attachments are consolidated into a single PDF file not exceeding 15MB.
- 7Confirm that if it is a 403(b) plan, documents prior to the 2009 calendar year will not be requested.
How to file this form
- 1Register for an account on Pay.gov.
- 2Enter “5307” in the search box and select Form “5307”.
- 3Complete all required information fields on Form 5307, including providing the written representation if deviations exist.
- 4Consolidate necessary attachments (like the latest DL letter or opinion letter) into a single PDF file under 15MB.
- 5Submit the completed Form 5307 and its associated files through Pay.gov to receive confirmation.
Known limitations
- 1Form 5307 cannot be used for adopters of standardized or nonstandardized plans that do not meet specific conditions (e.g., limited modifications or language additions solely to satisfy sections 415 and 416).
- 2If the application involves multiple employer plans, Form 5307 may not be appropriate.
- 3Form 5307 is not used for money purchase, target benefit, or defined benefit pension plans that are not a governmental plan in which the normal retirement age is earlier than age 62.
- 4A nonstandardized plan regarding a partial termination requires Form 5307 only under certain conditions.
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 June 14 (06/14), and instructions are based on a December 2024 revision. The form and instructions have been updated to include 403(b) plans.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 06/14.
- Instructions date — confirm the instructions are based on Revision December 2024.
- Filing method — confirm submission is through Pay.gov as of July 1, 2023.
- Public inspection threshold — confirm line 3e shows more than 25 plan participants for public inspection availability.
Quick Facts
Downloads
After you file
- 1Register for an account on Pay.gov before submitting Form 5307.
- 2Consolidate all attachments into a single PDF file, ensuring it does not exceed 15MB.
- 3Use the same Employer Identification Number (EIN) that is used when filing the Form 5500 series Annual Return/Report for a 401(a) plan.
- 4Keep a copy of the submitted Form 5307 and the resulting Determination Letter.
Sources
- SRCInstructions p.1 — The purpose of Form 5307 is to request a determination letter (DL) for an adopter of a nonstandardized pre-approved plan.
- SRCInstructions p.1 — A defined contribution (DC) plan provides benefits based on contributions and allocated income, expenses, gains, losses, or forfeitures.
- SRCInstructions p.1 — Form 5307 may be filed if the employer makes limited modifications to a nonstandardized pre-approved plan without creating an individually designed plan.
- SRCInstructions p.2 — As of July 1, 2023, Form 5307 must be submitted through Pay.gov.
- SRCInstructions p.2 — For a 401(a) plan filing Form 5307, the EIN used should match that on the Form 5500 series Annual Return/Report.
- SRCInstructions p.1 — The form and instructions have been updated to include 403(b) plans.
- SRCForm p.1 — Form 5307 must be submitted electronically through Pay.gov.
Common confusion points
Who should file Form 5307?
An adopter of a nonstandardized pre-approved plan files it to request a determination letter (DL) from the IRS.
→ Confirm the plan is nonstandardized and modifications are limited or solely for language additions.
What kind of plans qualify for Form 5307?
Defined benefit (DB), defined contribution (DC), or 403(b) plans may file Form 5307.
→ Check if your plan fits one of these categories and meets the modification criteria.
When should I use Form 5300 instead of Form 5307?
If the application involves multiple employer plans, or certain other circumstances listed in the instructions (e.g., specific pension plan types).
→ Review the exceptions list to ensure your situation doesn't require filing on Form 5300.
What is the required EIN for a group of combined entities?
Only enter the EIN of one of the sponsoring members when using Form 5307.
→ Do not use a social security number or the EIN of the trust; select one sponsor's EIN.
Where exactly do I submit this form?
The IRS requires that Form 5307 be completed and submitted through Pay.gov as of July 1, 2023.
→ Ensure you are uploading the form to the correct portal on Pay.gov.
What is a 'defined contribution (DC) plan'?
A qualified plan providing an individual account for each participant with benefits based only on contributions and allocated earnings/losses.
When should I use Form 5307 over other forms?
If your nonstandardized pre-approved plan has limited modifications or if the employer amends it solely to add language satisfying sections 415 and 416.
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Questions about IRS Form 5307
What is IRS Form 5307 used for?
This form allows an adopter of a nonstandardized pre-approved plan to ask the IRS if changes made to their plan document still keep it legally qualified. It is used for both defined benefit (DB) and defined contribution (DC) plans, or to confirm a 403(b) plan meets requirements.
Who must file IRS Form 5307?
An adopter of a nonstandardized pre-approved plan files Form 5307 if the employer made limited modifications that do not create an individually designed plan. This applies when the employer amends its standardized or nonstandardized pre-approved plan solely to add language for Section 415 and 416 aggregation.
What information does IRS Form 5307 require?
The form collects details about the plan's status, allowing the filer to request a determination letter (DL) confirming qualification. It requires information regarding whether the plan is DB or DC, or that it meets section 403(b) requirements.
Where do I file IRS Form 5307?
As of July 1, 2023, Form 5307 must be completed and submitted through Pay.gov. The IRS also accepts comments sent to Tax Forms and Publications Division at 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
How do I complete IRS Form 5307?
To file Form 5307 through Pay.gov, one must register for an account, search for and select Form "5307," and complete the form. The filer must also attach a single PDF document (under 15MB) containing necessary supporting documents, such as a written representation.
What happens if IRS Form 5307 is filed incorrectly?
If the application is filed incorrectly, it may result in the IRS not issuing the requested determination letter (DL), which is necessary to confirm the plan's qualified status.
Who should file Form 5307?
An adopter of a nonstandardized pre-approved plan files it to request a determination letter (DL) from the IRS. Confirm the plan is nonstandardized and modifications are limited or solely for language additions.
What kind of plans qualify for Form 5307?
Defined benefit (DB), defined contribution (DC), or 403(b) plans may file Form 5307. Check if your plan fits one of these categories and meets the modification criteria.
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