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Form 5308: Request for Change in Plan/Trust Year
IRS Form 5308 is a Request for Change in Plan/Trust Year that allows an employer or plan administrator to request approval from the IRS to change the year an employee retirement plan ends. This form is governed under section 412(d)(1) of the Internal Revenue Code.
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IRS Form 5308 - Request for Change in Plan/Trust Year
IRS Form 5308 is a Request for Change in Plan/Trust Year that allows an employer or plan administrator to request approval from the IRS to change the year an employee retirement plan ends. This form is governed under section 412(d)(1) of the Internal Revenue Code.
Risk Radar
Scan points- 1If you cannot comply with item (a) on Form 5308, your request for approval will not be granted.
- 2Filing without checking if automatic approval applies first (per Rev. Proc. 87-27).
- 3Not indicating which type of year change is requested (plan vs. trust).
- 4Omitting the required explanation on line 9 regarding deduction changes.
- 5Failing to check the box(es) for requirements not met, if applicable.
Plain English
This form lets you officially ask the IRS for permission to change when your company's or trust's financial year ends. If approved, this change can affect how deductions are calculated on tax returns. You must file this form instead of Form 1128 if you want this specific type of year change approved.
Submission Date
- Filing date: 2019-11-13 22:10:27
- 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 requesting approval to change the plan year of a certain employee retirement plan, as governed under section 412(d)(1) of the Internal Revenue Code.
- Do not use Form 5308 if the request is specifically to change your plan’s funding method; instead, refer to Rev. Proc. 2017-56, 2017-44 I.R.B. 465 (for single-employer plans subject to section 430) or other referenced Revenue Procedures.
- Check Form 1128 instead when requesting approval to adopt, change, or retain a tax year.
Form selector
Use this form or another form?
Plan is a profit-sharing plan
Does not have to file Form 5308 to request plan year change.
✓ Verify exemption status.
Plan is an insurance contract plan described in section 412(e)(2)
Does not have to file Form 5308 to request plan year change.
✓ Confirm the specific description applies.
Plan has not provided for employer contributions since September 2, 1974
Does not have to file Form 5308 to request plan year change.
✓ Verify the date of last contribution.
Single-employer plan requires signature from employer
The required signatory differs based on plan structure.
✓ Ensure the correct person signs.
Deadline or filing window
The filing deadline is the last day of the end of the short period required to make the change. There is no specific extension mentioned in the source, but the form must be filed by that final date.
Checklist
What you need before filling it out
Change in Plan/Trust Year
The request itself (Form 5308) · Form 5308
Employer Identification Number
Employer identification number · Form 5308, Field listed on p.1
Plan Year Change Checkbox
Selection for 'Change in plan year' vs. 'Change in trust year' · Form 5308, p.1 (Checkboxes)
Filer Responsibility
Employer or Plan Administrator must file unless an exception applies. · Form 5308, p.2 (Who Must File)
Automatic Approval Criteria
All requirements listed on p.2 must be met to avoid filing Form 5308. · Form 5308, p.2 (Automatic approval section)
Filing Deadline/Location
File on or before the last day of the end of the short period required to make the change at specified addresses. · Form 5308, p.2 (When and Where To File)
Before you submit
- 1Ensure the employer or plan administrator signs the application correctly based on the plan type.
- 2Confirm the required user fee is included with the submission.
- 3Verify that all applicable information requested on Form 5308 has been furnished.
- 4Check if automatic approval applies, and only file Form 5308 if it does not apply pursuant to Rev. Proc. 87-27.
- 5If attaching documents, write 'Form 5308' on each attachment.
- 6Ensure the plan’s or trust’s name, identifying number, address, and date of filing are shown on every attachment.
- 7Confirm whether you are requesting a Change in plan year OR a Change in trust year (or both).
How to file this form
- 1Complete Form 5308 by providing the Name of employer/plan administrator, EIN, and checking the appropriate change type(s).
- 2Determine if automatic approval applies; if not, prepare to file the form in duplicate.
- 3Attach any supporting documents, ensuring each attachment is marked 'Form 5308' along with the plan’s identifying details and filing date.
- 4Mail or deliver Form 5308 (in duplicate) to the IRS address listed on page 2 before the end of the short period required for the change.
Known limitations
- 1The form should not be used to change a plan’s funding method; for that, the filer must consult Rev. Proc. 2017-56, 2017-44 I.R.B. 465 (for single-employer plans subject to section 430), Rev. Proc. 2017-57, 2017-44 I.R.B. 474, or Rev. Proc. 2000-40, 2000-42 I.R.B.
- 2Profit-sharing plans do not have to file Form 5308 to request approval for a change in their plan year.
- 3Stock bonus plans do not have to file Form 5308 to request approval for a change in their plan year.
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 November 2019 (Rev. November 2019). The instructions direct users to www.irs.gov/Form5308 for the latest information regarding developments.
What changed or needs a fresh check
- Edition date — confirm the revision reads November 2019.
- User Fee — confirm all applications are accompanied by the appropriate user fee (refer to Rev. Proc. 2019-4).
- Mailing address — verify filing location based on whether you use PDS or mail directly to IRS Attn: EP Letter Rulings.
- Signature — confirm an application for a single employer plan is signed by the employer.
- Plan Type — confirm if the plan qualifies as a multiemployer, single-employer, or other type requiring specific signing authority.
Quick Facts
Downloads
After you file
- 1The filer must keep a copy of the completed Form 5308.
- 2If filing, the filer should review instructions beforehand to see if the request qualifies for automatic approval.
- 3Upon processing, the IRS may issue an 'Approval Action' indicating the change is approved or a 'Disapproval Action' with a reason.
- 4The form requires a signature and date from the person submitting it under penalties of perjury.
Sources
- SRCForm 5308 is a Request for Change in Plan/Trust Year under section 412(d)(1) of the Internal Revenue Code [Form p.1].
- SRCThe required filer is the employer or plan administrator, unless exceptions apply [Form p.2].
- SRCAny employees’ trust forming part of a qualified plan must file Form 5308 to request approval to change its trust year [Form p.2].
- SRCProfit-sharing plans are an exception and do not have to file Form 5308 for plan year changes [Form p.2].
- SRCStock bonus plans are an exception and do not have to file Form 5308 for plan year changes [Form p.2].
- SRCThe form must be filed instead of Form 1128, Application To Adopt, Change, or Retain a Tax Year [Form p.2].
- SRCAutomatic approval applies if the change does not require filing under Rev. Proc. 87-27 [Form p.2].
- SRCThe form requires entering the Date of latest IRS determination letter (or opinion/advisory letter for Master or Prototype/Volume Submitter Plans) [Form p.1].
Common confusion points
Who must file Form 5308?
The employer or plan administrator must file for any employee retirement plan subject to section 412, unless an exception applies. Any employees’ trust forming part of a qualified plan must file to change its trust year.
When is filing required if automatic approval doesn't apply?
Filing is required when the change does not receive automatic approval pursuant to Rev. Proc. 87-27.
What if my plan is an exception (like profit-sharing)?
If it is a profit-sharing or stock bonus plan, the filer may not have to file Form 5308 to request approval for the change in plan year.
What happens if automatic approval doesn't apply?
The employer/administrator must still file Form 5308 to request approval for the change in the plan year.
When filing, what is the required date of determination letter?
The filer must provide the Date of latest IRS determination letter (or opinion/advisory letter if it's a Master or Prototype/Volume Submitter Plan).
What happens if I don't meet requirements for automatic approval?
The filer must check the appropriate box(es) on Form 5308 and explain on an attached statement why the requirement(s) cannot be met.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If disapproval occurs, the reason will be stated (e.g., 'Not timely filed') on the form.
Questions about IRS Form 5308
What is IRS Form 5308 used for?
This form lets you officially ask the IRS for permission to change when your company's or trust's financial year ends. If approved, this change can affect how deductions are calculated on tax returns. You must file this form instead of Form 1128 if you want this specific type of year change approved.
Who must file IRS Form 5308?
The employer or plan administrator must file IRS Form 5308 to request approval for the plan's year change, unless automatic approval applies pursuant to Rev. Proc. 87-27. Any employees’ trust forming a part of a qualified plan must file this form to change its trust year.
What information does IRS Form 5308 require?
The form collects details such as the name and EIN of the employer, the amount of user fee submitted, and whether the request is for a change in plan year or trust year. Specific information requested includes the present and requested plan/trust years (lines 4 and 5) and an explanation if the change affects tax deductions (line 9).
When is IRS Form 5308 due?
The form must be filed on or before the last day of the end of the short period required to make the change. Not stated in the official source regarding a specific future deadline date.
Where do I file IRS Form 5308?
For general filing, send IRS Form 5308 in duplicate to: Internal Revenue Service Attn: EP Letter Rulings TE/GE Stop 31A Team 105 P.O. Box 12192 Covington, KY 41012-0192. If using a Private Delivery Service (PDS), send it to Florence, KY.
How do I complete IRS Form 5308?
First, complete the required fields like employer name and EIN, then check whether the request is for a 'Change in plan year' or 'Change in trust year.' Next, fill out all specific details regarding the years and fees. Finally, submit the form in duplicate to the designated IRS address.
What happens if IRS Form 5308 is filed incorrectly?
If the filer cannot comply with item 'a' on Form 5308, the request for approval will not be granted. Failure to file correctly means the IRS may not approve your requested change in plan or trust year.
Who must file Form 5308?
The employer or plan administrator must file for any employee retirement plan subject to section 412, unless an exception applies. Any employees’ trust forming part of a qualified plan must file to change its trust year.
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