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Form 5310: Application for Determination for Terminating Plan
IRS Form 5310 is an Application for Determination for Terminating Plan, used to request a determination of qualified status for a pension or profit-sharing plan upon termination. Public inspection is open if there are more than 25 plan participants.
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IRS Form 5310 - Application for Determination for Terminating Plan
IRS Form 5310 is an Application for Determination for Terminating Plan, used to request a determination of qualified status for a pension or profit-sharing plan upon termination. Public inspection is open if there are more than 25 plan participants.
Risk Radar
Scan points- 1Do not file if you are unsure if your entity is part of an ASG; use Form 5300 instead.
- 2Filing without ensuring the EIN on Line 1 is correct for a 401(a) or multiple-employer plan.
- 3Submitting the application after the 12-month deadline from asset distribution.
- 4Not showing the total number of participants accurately on line 4e (required for public inspection).
- 5Failing to use Form 5310 if the sponsor is unsure they are a member of an ASG (use Form 5300).
Plain English
This form asks the IRS to confirm that a retirement plan—like a pension or profit-sharing plan—is officially qualified under tax law because it is ending. By filing Form 5310, the filer seeks official confirmation of this status before or after the plan shuts down.
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.
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What this form is for
- Use this form when requesting a determination of qualified status (under section 401(a) or section 403(a)) for a pension, profit-sharing, or other deferred compensation plan upon its termination.
- Do not use Form 5310 if the request is for a partial termination of the plan's qualification status.
- Check Form 5300 instead when filing for a determination but the plan sponsor/administrator intends to continue maintaining the trust after termination.
Form selector
Use this form or another form?
Plan terminates, but trust continues
Use this form if you are filing for a determination but will keep the trust active afterward.
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Multi-employer plan covered by PBGC insurance
This form cannot be filed for multi-employer plans that fall under Pension Benefit Guaranty Corporation insurance.
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Filing not related to termination event
If the application is not connected to plan termination, use Form 5310, provided it meets other criteria.
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Deadline or filing window
The primary filing window requires submission no later than the later of one year from the plan's effective termination date or one year from the adoption date of the terminating action. The application cannot be filed past 12 months from when substantially all plan assets were distributed during the termination process.
Checklist
What you need before filling it out
Purpose of Form
Request determination on qualified status (section 401(a) or 403(a)) upon termination · General Instructions
Filer Eligibility
Any plan sponsor or administrator of a pension, profit-sharing, or 403(b) plan · Who May File This Form
Plan Type Definition
Defined Contribution (DC) plan provides benefits based on contributions and allocated gains/losses. · General Instructions
Filing Deadline
Application cannot be filed later than 12 months from the date of distribution of substantially all plan assets in connection with termination. · Who May Not File This Form
EIN Requirement (401(a) Plan)
Must use the EIN used when filing the Form 5500 series annual return/report for that plan. · Instructions p.2
Before you submit
- 1Complete all fields on IRS Form 5310.
- 2Ensure the correct Employer Identification Number (EIN) is entered on Line 1, following plan-specific rules.
- 3Verify that the two digits representing the month the employer's tax year ends are correctly entered on Line 1i.
- 4Confirm the contact person's details or attach Form 2848/Form 8821 for correspondence authorization (Lines 2h through 2k).
- 5If applicable, ensure line 4e shows more than 25 participants to allow public inspection.
- 6Verify that the application is filed in connection with plan termination (within the 1-year window).
- 7Confirm the required filing method is via Pay.gov.
How to file this form
- 1Register for an account on Pay.gov.
- 2Enter “5310” into the search box, select Form 5310, and complete all sections of the form.
- 3Submit the completed Form 5310 through the Pay.gov portal.
- 4Retain a copy of the submitted Form 5310 for your records.
Known limitations
- 1A church plan that has not made a special election under section 410(d) is ordinarily not subject to requirements for section 410 (minimum participation standards).
- 2A nonelecting church plan does not automatically apply provisions relating to joint and survivor annuities, mergers and consolidations, assignment or alienation of benefits, time of benefit commencement, certain social security increases, withdrawals of employee contributions, or distributions after plan termination.
- 3For a 403(b) plan, the form and instructions have been updated to include additional information regarding it.
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 current edition of IRS Form 5310 is dated December 2024, but the instructions are updated through April 2025. For the latest information regarding Form 5310 and its instructions, refer to IRS.gov/Form5310.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 12/2024.
- Instructions update date — confirm the instructions reflect April 2025.
- Filer type — confirm the filer is a plan sponsor or administrator (unless it's an excluded entity).
- Public inspection threshold — confirm there are more than 25 plan participants listed on line 4e for public review eligibility.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 5310.
- 2Consolidate all attachments into a single PDF file before submitting through Pay.gov.
- 3If a plan terminates after an effective date change in law but before amendments are otherwise required, the plan must be amended to comply with applicable provisions from the date those provisions become effective for the plan.
- 4The application should be filed under Rev. Proc. 2025-4, 2025-1 I.R.B. (updated annually).
- 5Confirm that the revision date on the instructions reads April 23, 2025.
Sources
- SRCInstructions p.1 — The form and instructions have been updated to include additional information regarding Employee Stock Ownership Plans (ESOPs).
- SRCInstructions p.1 — The application should be filed under Rev. Proc. 2025-4, 2025-1 I.R.B.
- SRCInstructions p.2 — Line 1 requires entering the name, address, and telephone number of the plan sponsor/employer.
- SRCInstructions p.3 — For a church plan that has not made an election, provisions relating to section 4975 (prohibited transactions) do not apply.
- SRCInstructions p.6 — Line 59c(7)(A) requires including the current value of real property owned by the plan which produces income from rentals, etc.
- SRCForm p.1 — Form 5310 must be submitted electronically through Pay.gov.
Common confusion points
Who should be listed as the plan sponsor/employer on Line 1?
If it is a 401(a) plan, use the EIN used when filing Form 5500 series returns; for multiple-employer plans, use the participating employer's EIN.
→ Ensure you do not use the social security number or the trust's EIN.
What counts as an 'employee' for Line 3?
It includes employees under a section 401(k) qualified cash or deferred arrangement or 403(b) plan who are eligible but do not make elective deferrals, retirees/former employees with nonforfeitable rights, and beneficiaries of deceased employees.
→ Verify all three categories are covered when listing participants.
How many beneficiaries must be listed for a deceased employee?
One beneficiary must be included for each deceased employee, regardless of how many individuals receive benefits (e.g., three children count as one beneficiary).
→ Review the example provided in the instructions to confirm your counting method.
What is the difference between Line 59c(7)(A) and Line 21e?
Line 59c(7)(A) requires including the current value of real property owned by the plan that produces income from rentals, etc., while Line 21e covers building equipment and other property used in plan operations.
→ Ensure you do not list this rental-producing property on line 21e.
What information must be attached for loans listed on Line 59c(9) and (10)?
A signed and dated loan agreement, dollar amount of each loan, date of loan, balance at termination date, account balance prior to the loan, identification of all disqualified persons (per section 4975(e)), amortization, and repayment schedule.
→ Check off every required item on your attachment checklist.
What is the deadline for filing if a plan terminates after a change in law?
The plan must be amended in connection with termination to comply with applicable provisions from the date those provisions become effective with respect to the plan or before the date of plan termination.
→ Check line 3f instructions regarding how to determine compensation for these rules.
Workflow map
Related forms and next steps
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⚠ If something goes wrong
- The Procedural Requirements Checklist of Form 5310 ensures the package is complete before submission.
Questions about IRS Form 5310
What is IRS Form 5310 used for?
This form asks the IRS to confirm that a retirement plan—like a pension or profit-sharing plan—is officially qualified under tax law because it is ending. By filing Form 5310, the filer seeks official confirmation of this status before or after the plan shuts down.
Who must file IRS Form 5310?
A plan sponsor files Form 5310 to request a Determination Letter (DL) regarding the qualified status of their plan upon termination. If the plan sponsor is not certain if they are part of an ASG, they should use Form 5300 instead.
What information does IRS Form 5310 require?
The form collects details about the specific plan and its termination circumstances. Key information includes the type of plan (e.g., defined contribution or benefit) and participant counts shown on line 4e.
When is IRS Form 5310 due?
An 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 action terminating the plan was adopted. It cannot be filed later than 12 months from the date substantial assets were distributed during the termination.
Where do I file IRS Form 5310?
The IRS requires that Form 5310 be completed and submitted through Pay.gov. To submit it, one must register for an account on Pay.gov and enter “5310” in the search box.
How do I complete IRS Form 5310?
First, complete all applicable sections of Form 5310. For a 401(a) plan, ensure Line 1 references the correct EIN used for annual filings. Finally, submit the completed form through Pay.gov after registering an account.
What happens if IRS Form 5310 is filed incorrectly?
If the application is filed outside of the specified time window, it may not meet the requirement to be deemed filed in connection with plan termination.
Who should be listed as the plan sponsor/employer on Line 1?
If it is a 401(a) plan, use the EIN used when filing Form 5500 series returns; for multiple-employer plans, use the participating employer's EIN. Ensure you do not use the social security number or the trust's EIN.
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