Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 5310: Application for Determination for Terminating Plan
IRS Form 5310 is used to request a determination of qualified status for a pension, profit‑sharing or other deferred compensation plan when the plan is terminated. The plan sponsor files it, and it must be submitted no later than the later of 1 year from the termination effective date or 1 year from the adoption date.
Need help with Form 5310?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 5310.
Start filling →Form Overview
IRS Form 5310 - Application for Determination for Terminating Plan
IRS Form 5310 is used to request a determination of qualified status for a pension, profit‑sharing or other deferred compensation plan when the plan is terminated. The plan sponsor files it, and it must be submitted no later than the later of 1 year from the termination effective date or 1 year from the adoption date.
Risk Radar
Scan points- 1Submitting after the 12‑month limit from the distribution of substantially all plan assets results in denial.
- 2Using a Social Security number or the trust’s EIN instead of the plan’s Form 5500 EIN
- 3Failing to show the total number of participants on line 4e when over 25 participants
- 4Not attaching a completed Form 2848 or Form 8821 when the contact person requires authorization
- 5Including debt securities of governmental units or municipalities on line 59c(7)(A)
Plain English
Form 5310 asks the IRS to decide if a retirement plan still meets qualification rules after it ends. The sponsor of the plan fills it out and sends it online. The form includes details like the plan’s EIN, tax year end, and number of participants.
Submission Date
- Filing date: 2025-04-30 22:10:11
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when a plan sponsor or administrator seeks a determination of a pension, profit‑sharing, or other deferred compensation plan’s qualified status at the time of plan termination.
- Do not use it when the request involves a multi‑employer plan covered by PBGC, a partial termination, a member of an affiliated service group, or any filing not connected to a plan termination.
- Check Form 5300 instead when the plan sponsor will continue to maintain the trust after termination or when the filing does not meet the criteria for Form 5310.
Form selector
Use this form or another form?
Plan sponsor will maintain the trust after termination
Form 5310 is only for plans that will be terminated without continued trust administration
✓ Confirm the plan will not retain assets post‑termination
Taxpayer authorizes IRS to disclose information to a third party
Disclosure request requires a power of attorney or tax information authorization
✓ Attach completed Form 2848 or Form 8821
Taxpayer needs IRS to disclose information without a power of attorney
Form 8821 authorizes information sharing without representation
✓ Ensure Form 8821 is signed and attached
Deadline or filing window
The filing window opens when the plan termination occurs. The form must be filed by the later of 1 year from the termination’s effective date or 1 year from the adoption date of the termination action. Additionally, it cannot be filed later than 12 months after the distribution of substantially all plan assets. No extension is provided in the instructions.
Checklist
What you need before filling it out
Line 1i (month employer tax year ends)
Two‑digit month code · Instructions page 2
Line 2 (contact person)
Contact name, address, phone; or attached Form 2848/8821 · Instructions page 2
Line 4e (total participants)
Count of plan participants · Instructions page 1
Public inspection statement
Indication if participants >25 · Instructions page 1
Plan EIN
Employer Identification Number used on Form 5500 · Instructions page 2
Before you submit
- 1Verify the form revision date is April 2025.
- 2Enter the correct two‑digit month for the employer’s tax year end in line 1i.
- 3Provide the plan’s EIN as used on the Form 5500 series.
- 4Enter the total number of participants in line 4e.
- 5Confirm the public inspection statement if participants exceed 25.
- 6Complete the contact person information on line 2 or attach a signed Form 2848 or Form 8821.
- 7Register for an account on Pay.gov if not already registered.
- 8Search for "5310" on Pay.gov and select Form 5310.
- 9Review the completed form for accuracy before submission.
How to file this form
- 1Register for an account on Pay.gov.
- 2Enter "5310" in the Pay.gov search box and select Form 5310.
- 3Complete all required fields on the form.
- 4Submit the form through Pay.gov.
- 5Save the electronic confirmation as proof of filing.
Known limitations
- 1The form does not apply to church plans that have not made a special election under section 410(d); many qualification requirements are omitted (Instructions p.3).
- 2The form must be submitted electronically; paper filing is not permitted (Form p.1).
- 3Debt securities of governmental units or municipalities must not be included on the bond lines (Instructions p.6).
- 4Only a single PDF file can be uploaded; multiple separate files are not accepted (Instructions p.1).
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->Form 5310 is revised April 2025; the instructions direct users to IRS.gov/Form5310 for the latest information; the update adds additional information regarding Employee Stock Ownership Plans (ESOPs) and includes 403(b) plans.
What changed or needs a fresh check
- Edition date — confirm the revision reads April 2025
- Fee — not stated in the official source
- Mailing address — not stated in the official source
- Signature — confirm the signer signs the form before submission
Quick Facts
Downloads
After you file
- 1Retain all books or records relating to Form 5310 as long as their contents may become material in the administration of any Internal Revenue law. | Source: Instructions p.6
- 2Keep a copy of the submitted Form 5310 and all supporting documents for your records. | General filing practice
- 3Protect the confidentiality of the information in accordance with section 6103. | Source: Instructions p.6
- 4Retain any Form 6088 and its attachments submitted with the application for the same period as other records. | Source: Instructions p.2
Sources
- SRCForm p.1 — filing must be done electronically through Pay.gov.
- SRCInstructions p.1 — Pay.gov can accommodate only one uploaded file; consolidate attachments into a single PDF.
- SRCInstructions p.2 — For a 401(a) plan, use the same EIN as on Form 5500; do not use a Social Security number or the trust's EIN.
- SRCInstructions p.2 — Line 1i requires entering the two digits representing the month the employer's tax year ends.
- SRCInstructions p.2 — Contact person line 2 may be completed directly or by attaching a completed Form 2848 or Form 8821.
- SRCInstructions p.3 — Church plans without a special election are not subject to sections 410, 411, 412, 4975, and related provisions.
- SRCInstructions p.6 — Do not include debt securities of governmental units or municipalities on bond lines.
- SRCInstructions p.6 — Include the current value of real property owned by the plan; do not report this property on line 21e.
Common confusion points
Do I use my EIN or SSN on line 1?
The instructions specify using the plan sponsor's EIN and prohibit using a Social Security number or the trust's EIN.
→ Verify the EIN matches the one used on Form 5500 for the plan.
Can I upload several PDFs for attachments?
Pay.gov only accepts one uploaded file, requiring consolidation.
→ Combine all attachments into one PDF before uploading.
Are church plans subject to the usual qualification standards?
Church plans without a special election are exempt from many sections such as 410, 411, 412, and 4975.
→ Confirm the plan is a nonelecting church plan before omitting those sections.
Should municipal bonds be reported on line 59c?
Instructions explicitly say not to include debt securities of governmental units or municipalities.
→ Exclude any municipal bond holdings from the bond reporting lines.
What two‑digit month do I enter for the employer's tax year end?
Line 1i requests the month as two digits.
→ Enter the month number (e.g., 12 for December) in two‑digit format.
Do I need to attach Form 2848 or Form 8821 for the contact person?
The contact line allows attaching a completed Form 2848 or Form 8821 if the contact person is authorized.
→ Attach the appropriate authorization form if the contact is not the sponsor.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 5310 – submit a corrected electronic filing through Pay.gov.
Questions about IRS Form 5310
What is IRS Form 5310 used for?
Form 5310 asks the IRS to decide if a retirement plan still meets qualification rules after it ends. The sponsor of the plan fills it out and sends it online. The form includes details like the plan’s EIN, tax year end, and number of participants.
Who must file IRS Form 5310?
The plan sponsor files IRS Form 5310, provided the sponsor knows it is not a member of an ASG.
What information does IRS Form 5310 require?
The form collects the plan’s employer identification number (matching the Form 5500 EIN), the month the employer’s tax year ends (line 1i), the contact person (line 2), and the total number of participants (line 4e), among other asset details.
When is IRS Form 5310 due?
The application must be filed no later than the later of 1 year from the effective date of termination or 1 year from the date the termination action is adopted, and it cannot be filed later than 12 months from the date of distribution of substantially all plan assets.
Where do I file IRS Form 5310?
IRS Form 5310 is submitted electronically through Pay.gov after registering for an account, entering “5310” in the search box, and completing the online form.
How do I complete IRS Form 5310?
First, register for an account on Pay.gov. Next, enter “5310” in the search box and select Form 5310. Then, complete the form, entering the correct EIN (the same used on Form 5500), the two‑digit month of the employer’s tax year (line 1i), the contact information or attach Form 2848 or Form 8821 (line 2), and the total participants on line 4e. Attach any required loan lists and avoid including prohibited government bonds, then submit the form through Pay.gov.
Do I use my EIN or SSN on line 1?
The instructions specify using the plan sponsor's EIN and prohibit using a Social Security number or the trust's EIN. Verify the EIN matches the one used on Form 5500 for the plan.
Can I upload several PDFs for attachments?
Pay.gov only accepts one uploaded file, requiring consolidation. Combine all attachments into one PDF before uploading.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.