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Official form guide
Form 5307: 5307
IRS Form 5307 is an application for a Determination Letter for employers who adopt a modified nonstandardized pre‑approved DC, DB, or 403(b) plan. The form must be completed and submitted through Pay.gov, and attached files cannot exceed 15 MB.
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IRS Form 5307 - 5307
IRS Form 5307 is an application for a Determination Letter for employers who adopt a modified nonstandardized pre‑approved DC, DB, or 403(b) plan. The form must be completed and submitted through Pay.gov, and attached files cannot exceed 15 MB.
Risk Radar
Scan points- 1Submitting the request on Form 5300 instead of Form 5307 invalidates the application.
- 2Filing when the plan does not meet the limited‑modification criteria for Form 5307.
- 3Uploading attachments that together exceed the 15 MB file‑size limit.
- 4Omitting required documents such as the latest determination letter or opinion letter.
- 5Using a Social Security number or the trust’s EIN instead of the plan’s EIN.
Plain English
Form 5307 lets an employer ask the IRS to confirm that changes to its pre‑approved retirement plan still keep the plan qualified. You fill it out online, attach the plan documents, and send it to the IRS for a determination letter.
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 DC, DB, or 403(b) plan makes limited modifications that do not create an individually designed plan.
- Do not use it when the plan does not meet the limited‑modification criteria, such as multiple‑employer plans or individually designed plans.
- Check Form 5300 instead when the situation involves multiple employer plans, partial terminations, or governmental plans that fall outside the limited‑modification rules.
Form selector
Use this form or another form?
Plan modifications exceed limited changes or create an individually designed plan
Form 5307 is not permitted for individually designed plans; Form 5300 handles those cases.
✓ Confirm the plan does not qualify for limited modifications
Employer wants to authorize IRS to discuss return information with a third party
Disclosure requires a power of attorney or tax information authorization.
✓ Obtain signed Form 2848 from the taxpayer
Employer needs to authorize tax information disclosure without representation
Form 8821 provides tax information authorization without representation.
✓ Ensure the taxpayer signs Form 8821
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Line 3e – total number of participants
Count of plan participants · Plan participant roster
Plan’s latest favorable Determination Letter (DL)
Copy of DL letter · Employer’s records of prior DL
Most recent opinion letter issued to the pre‑approved plan
Opinion letter copy · Plan sponsor’s legal counsel files
Complete copy of the pre‑approved plan document (including adoption agreement)
Full plan document PDF · Plan adoption file
Written representation of deviations (signature optional)
Provider’s written statement under penalty of perjury · Provider’s prepared representation
Employer Identification Number (EIN) for the plan
EIN number · Form 5500 filings
Before you submit
- 1Register for a Pay.gov account
- 2Collect the total number of participants for line 3e
- 3Gather the plan’s latest favorable Determination Letter (DL)
- 4Obtain the most recent opinion letter for the pre‑approved plan
- 5Prepare a complete copy of the pre‑approved plan document with adoption agreement
- 6Create the written representation of each deviation
- 7Consolidate all attachments into a single PDF not exceeding 15 MB
- 8Enter the correct EIN for the plan (do not use SSN or trust EIN)
- 9Complete all required fields on the Pay.gov Form 5307 screen
- 10Review the form for any missing signatures or required statements
- 11Submit the application and save the submission confirmation number
How to file this form
- 1Register on Pay.gov and retain the registration confirmation — proof: registration email
- 2Enter “5307” in the Pay.gov search box, select the form, and fill out all required fields — proof: on‑screen completion summary
- 3Upload a single PDF containing the DL letter, opinion letter, plan document, and written representation, ensuring the file is ≤15 MB — proof: upload receipt
- 4Submit the application through Pay.gov and keep the submission confirmation number or email — proof: submission confirmation
Known limitations
- 1Form 5307 cannot be used for multiple employer plans; such cases must use Form 5300.
- 2Form 5307 is not applicable to money purchase, target benefit, or defined benefit pension plans that are not governmental and have a normal retirement age earlier than age 62.
- 3Form 5307 is not applicable to money purchase, target benefit, or defined benefit pension plans that are governmental and whose normal retirement age does not satisfy any safe harbors.
- 4Form 5307 cannot be used for a nonstandardized plan regarding a partial termination; Form 5300 is required.
- 5Form 5307 cannot be used for a nonstandardized governmental pension plan whose normal retirement age does not satisfy safe harbors; Form 5300 is required.
- 6Adopters of standardized or nonstandardized plans that do not meet the limited-modification condition may not use Form 5307.
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 instructions are Rev. 12‑2024 (December 2024) and direct filers to the latest information page at IRS.gov/Form5307; the form was updated to include 403(b) plans and to be filed via Pay.gov.
What changed or needs a fresh check
- Edition date — confirm revision reads December 2024 (Rev. 12‑2024)
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
- Pay.gov account — confirm registration on Pay.gov before filing
Quick Facts
Downloads
After you file
- 1Print the entire interview and final response from the Pay.gov response screen and keep them for your records
- 2Retain a copy of the submitted PDF and all supporting documents for at least three years
- 3Expect a determination letter from the IRS if the application is approved and keep the letter for future reference
- 4If the IRS closes the application as incomplete, the application will not be returned and any user fee paid will not be refunded; correct the deficiencies and submit a new application
- 5Do not mail the form to the IRS address; submit the completed Form 5307 exclusively through Pay.gov
- 6Ensure the uploaded PDF file does not exceed 15 MB, as larger files will be rejected by Pay.gov
Sources
- SRCInstructions p.1 — Form 5307 may be filed if the employer has made limited modifications to a nonstandardized pre‑approved plan.
- SRCInstructions p.1 — Adopters of standardized or nonstandardized plans that do not meet the above conditions may not use Form 5307.
- SRCInstructions p.1 — Multiple employer plans must be filed on Form 5300 instead of Form 5307.
- SRCInstructions p.1 — Money purchase, target benefit and defined benefit pension plans not governmental with normal retirement age earlier than age 62 require Form 5300.
- SRCInstructions p.1 — Governmental money purchase, target benefit and defined benefit pension plans whose normal retirement age does not satisfy safe harbors require Form 5300.
- SRCInstructions p.2 — A nonstandardized plan regarding a partial termination must be filed on Form 5300.
- SRCInstructions p.2 — A nonstandardized governmental pension plan whose normal retirement age does not satisfy safe harbors must be filed on Form 5300.
- SRCInstructions p.2 — Form 5307 must be submitted electronically through Pay.gov.
- SRCInstructions p.2 — Pay.gov accepts only one uploaded file and the consolidated PDF cannot exceed 15 MB.
- SRCInstructions p.2 — The EIN used on Form 5307 must be the same EIN used on the Form 5500 series annual return/report for the plan.
Common confusion points
Can I use Form 5307 for a multiple employer plan?
The form is only for single‑employer plans; multiple employer plans require Form 5300.
→ Verify the plan involves more than one employer; if so, file Form 5300 instead.
Does a money‑purchase plan with retirement age 60 qualify for Form 5307?
Early normal retirement age (<62) for non‑governmental plans disqualifies Form 5307.
→ Check the plan’s normal retirement age; if under 62, use Form 5300.
Is a governmental defined benefit plan with a normal retirement age that fails safe‑harbor rules eligible for Form 5307?
Governmental plans not meeting safe‑harbor age requirements must use Form 5300.
→ Confirm the plan meets safe‑harbor age criteria; otherwise file Form 5300.
Can I file Form 5307 for a plan that only adds language to satisfy sections 415 and 416?
Adding only sections 415/416 language does not meet the limited‑modification condition for Form 5307.
→ Ensure the modification is limited and does not solely add sections 415/416; otherwise, Form 5307 is not allowed.
Is a partial termination of a nonstandardized plan covered by Form 5307?
Partial terminations are listed as a circumstance requiring Form 5300.
→ Verify whether the plan is undergoing partial termination; if yes, use Form 5300.
Do standardized plans that are not modified qualify for Form 5307?
Standardized plans that do not meet the limited‑modification criteria cannot use Form 5307.
→ Confirm the plan is a nonstandardized pre‑approved plan with limited changes; otherwise, Form 5307 is not permitted.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 5300 – file this form if Form 5307 is ineligible or an error occurs in the determination request.
Questions about IRS Form 5307
What is IRS Form 5307 used for?
Form 5307 lets an employer ask the IRS to confirm that changes to its pre‑approved retirement plan still keep the plan qualified. You fill it out online, attach the plan documents, and send it to the IRS for a determination letter.
Who must file IRS Form 5307?
Employers that have adopted a nonstandardized pre‑approved DC, DB, or 403(b) plan and made only limited modifications that do not create an individually designed plan must file Form 5307.
What information does IRS Form 5307 require?
The form requires the plan’s EIN, the total number of participants (line 3e), and a written representation describing each deviation from the pre‑approved plan, plus supporting documents such as the latest determination letter and opinion letter.
Where do I file IRS Form 5307?
The completed Form 5307 is submitted electronically through Pay.gov; you must register, search for “5307,” and upload a single PDF not larger than 15 MB.
How do I complete IRS Form 5307?
First, create a Pay.gov account and search for “5307.” Then enter the required information, including the plan’s EIN and participant count, and attach a single consolidated PDF containing the latest determination letter, opinion letter, the full pre‑approved plan document, and the written representation. Ensure the PDF is 15 MB or less. Finally, sign the representation (signature optional) and submit the form.
What happens if IRS Form 5307 is filed incorrectly?
If the filing does not meet the limited‑modification criteria, the IRS will require the request to be made on Form 5300 instead of Form 5307.
Can I use Form 5307 for a multiple employer plan?
The form is only for single‑employer plans; multiple employer plans require Form 5300. Verify the plan involves more than one employer; if so, file Form 5300 instead.
Does a money‑purchase plan with retirement age 60 qualify for Form 5307?
Early normal retirement age (<62) for non‑governmental plans disqualifies Form 5307. Check the plan’s normal retirement age; if under 62, use Form 5300.
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