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Official form guide
Form 5308: Request for Change in Plan/Trust Year
IRS Form 5308 is the Request for Change in Plan/Trust Year used to obtain IRS approval to change the fiscal year of a qualified employee retirement plan or its trust. Employers, plan administrators, and qualifying trusts must file it on or before the last day of the short period required for the change.
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IRS Form 5308 - Request for Change in Plan/Trust Year
IRS Form 5308 is the Request for Change in Plan/Trust Year used to obtain IRS approval to change the fiscal year of a qualified employee retirement plan or its trust. Employers, plan administrators, and qualifying trusts must file it on or before the last day of the short period required for the change.
Risk Radar
Scan points- 1Submitting without meeting automatic‑approval requirements leads to denial of the year‑change request.
- 2Omitting the required user‑fee amount on line 1.
- 3Failing to check the box for either a plan‑year or trust‑year change.
- 4Not providing the short‑period start and end dates on line 6.
- 5Leaving the plan number blank instead of entering each digit in a separate block on line 3.
Plain English
Form 5308 asks the IRS to let a retirement plan or its trust move its year‑end to a new date. You list the plan details, the current and requested year‑ends, and any short‑period dates. A user fee is paid, and two copies are mailed to the IRS.
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 an employer, plan administrator, or qualified trust seeks IRS approval to change its plan year or trust year.
- Do not use it to change a plan’s funding method or for profit‑sharing, stock‑bonus, insurance contract, governmental, church, or other exempt plans listed in the source.
- Check Form 1128 instead when you need to adopt, change, or retain a tax year for a plan not covered by Form 5308.
Form selector
Use this form or another form?
Changing a plan’s tax year for a plan not subject to section 412
IRS requires a different application for tax year changes outside the scope of Form 5308
✓ Confirm the plan is not covered by section 412
Adopting a new tax year for a plan that already has an IRS‑approved year
Form 1128 handles adoption of tax years while Form 5308 only requests changes
✓ Verify the plan has not previously filed Form 5308 for this change
Retaining an existing tax year after a change request is denied
Form 1128 is used to retain the current year when a change is not approved
✓ Ensure the prior change request was submitted on Form 5308
Deadline or filing window
The filing window opens when a plan or trust seeks to change its year. The form must be filed on or before the last day of the short period required for the change. No extension provision is mentioned in the official source.
Checklist
What you need before filling it out
Employer name and address
Employer identification number and mailing address · Form header fields
Plan or trust identification number
Plan's EIN or trust EIN · Information section of the form
Change type selection (plan year or trust year)
Check the appropriate box · Checkbox area on page 1
User fee payment
Check or money order for the required fee · Fee attachment page
Signature block
Signature of employer or plan administrator · Bottom of form
Before you submit
- 1Confirm the form edition reads Rev. November 2019.
- 2Verify the request does not fall under an automatic‑approval exemption.
- 3Select either the plan‑year or trust‑year change box, but not both.
- 4Enter the employer’s name, address, and EIN exactly as required.
- 5Provide the plan or trust’s identifying number and address on the attachment.
- 6Attach the appropriate user fee as specified by Rev. Proc. 2019-4.
- 7Sign the form in the correct block (employer or plan administrator).
- 8Prepare a duplicate copy of the completed form.
- 9Mail the duplicate to the IRS address for the filing method you are using.
- 10Retain proof of mailing (receipt or tracking number) for your records.
How to file this form
- 1Verify the form shows Rev. November 2019 and reference the latest information page.
- 2Complete all required fields, including employer information and change‑type selection.
- 3Attach the required user fee payment.
- 4Prepare a second copy of the completed form.
- 5Mail the duplicate to the IRS address indicated for the chosen delivery method.
- 6Keep the mailing receipt as proof of filing.
Known limitations
- 1Profit‑sharing plans.
- 2Stock bonus plans.
- 3Do not file Form 5308 to change your plan’s funding method.
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 5308 (Rev. November 2019) is the current edition; the form directs filers to www.irs.gov/Form5308 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. November 2019 (or Rev. 11-2019).
- Fee — verify a user fee is attached as required; the amount must be determined from Rev. Proc. 2019-4.
- Mailing address — confirm you are mailing to IRS Attn: EP Letter Rulings, P.O. Box 12192 Covington, KY 41012-0192 (or to the PDS address at 7940 Kentucky Drive Florence, KY 41042 if using a private delivery service).
- Signature — confirm the appropriate party signs: the employer for a single‑employer plan or the plan administrator for a multi‑employer plan.
- Deadline — confirm filing on or before the last day of the short period required to make the change.
Quick Facts
Downloads
After you file
- 1Retain books or records relating to Form 5308 as long as their contents may become material in the administration of any Internal Revenue law.
- 2Confirmation of receipt or approval timeline is not stated in the official source.
- 3Providing false information may delay processing and may subject the filer to penalties.
- 4Procedure to correct an error on a filed Form 5308 is not stated in the official source.
Sources
- SRCForm p.1 — Profit‑sharing plans are listed as an exception.
- SRCForm p.1 — Stock bonus plans are listed as an exception.
- SRCForm p.1 — Do not file Form 5308 to change your plan’s funding method.
- SRCForm p.2 — Use this form instead of Form 1128, Application To Adopt, Change, or Retain a Tax Year, to request approval to change the plan/trust year of certain employee retirement plans.
- SRCForm p.2 — Do not send the form to this address. Instead, see When and Where To File above.
- SRCForm p.2 — The estimated average time is 7 hr., 42 min.
- SRCForm p.1 — Enter amount of user fee submitted.
- SRCForm p.1 — If you do not meet all the requirements for automatic approval ... indicate the requirements you do not meet by checking the appropriate box(es). Explain on an attached statement why you cannot meet the requirement(s).
Common confusion points
Do I have to file Form 5308 for a profit‑sharing plan?
Profit‑sharing plans are listed as an exception.
→ Verify the plan is not profit‑sharing.
Do I need to file Form 5308 for a stock bonus plan?
Stock bonus plans are listed as an exception.
→ Confirm the plan is not a stock bonus plan.
Can I use Form 5308 to change my plan’s funding method?
The instructions state not to file Form 5308 to change funding method.
→ Check that the request is for a plan or trust year change, not a funding method.
Which form should I use instead of Form 5308 for a tax year change?
Use this form instead of Form 1128, Application To Adopt, Change, or Retain a Tax Year, to request approval to change the plan/trust year of certain employee retirement plans.
→ Ensure you are requesting a plan/trust year change, not a tax year change.
Where do I send the completed Form 5308?
Do not send the form to this address. Instead, see When and Where To File above.
→ Follow the filing address provided in the instructions.
What is the estimated time to complete Form 5308?
The estimated average time is 7 hr., 42 min.
→ Allocate roughly 8 hours for completion.
Do I need to include a user fee with Form 5308?
Enter amount of user fee submitted.
→ Provide the required fee amount in line 1.
Do I need to attach a statement if I do not meet automatic approval requirements?
If you do not meet all the requirements for automatic approval ... indicate the requirements you do not meet by checking the appropriate box(es). Explain on an attached statement why you cannot meet the requirement(s).
→ Check the appropriate boxes and attach an explanation.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 5308 – The official source does not specify a remedial form or procedure for a denied request.
Questions about IRS Form 5308
What is IRS Form 5308 used for?
Form 5308 asks the IRS to let a retirement plan or its trust move its year‑end to a new date. You list the plan details, the current and requested year‑ends, and any short‑period dates. A user fee is paid, and two copies are mailed to the IRS.
Who must file IRS Form 5308?
The employer or plan administrator of an employee retirement plan subject to section 412, and any employees’ trust that is part of a qualified plan, must file Form 5308.
What information does IRS Form 5308 require?
The form collects the user‑fee amount, plan or trust name, plan number, current year‑end, requested year‑end, short‑period dates, contact information, IRS determination‑letter date, deduction impact explanation, and compliance checkboxes.
When is IRS Form 5308 due?
File Form 5308 on or before the last day of the end of the short period required to make the change.
Where do I file IRS Form 5308?
Send two copies to the IRS at P.O. Box 12192, Covington, KY 41012‑0192 (regular mail) or, if using a private delivery service, to 7940 Kentucky Drive, Florence, KY 41042.
How do I complete IRS Form 5308?
First, read the instructions to confirm eligibility. Then complete lines 1‑10, including the user fee, plan details, short‑period dates, and any unmet requirements. Attach any required statements, prepare a duplicate copy, and mail the package to the address specified for the chosen delivery method.
What happens if IRS Form 5308 is filed incorrectly?
If the form does not meet the automatic‑approval requirements, the IRS will not grant approval for the plan or trust year change.
Do I have to file Form 5308 for a profit‑sharing plan?
Profit‑sharing plans are listed as an exception. Verify the plan is not profit‑sharing.
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