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Official form guide
Form 5316: 5316
IRS Form 5316 is an Application for Group or Pooled Trust Ruling that sponsors file to request a determination letter from the IRS. This form must be submitted through Pay.gov as of July 1, 2023.
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IRS Form 5316 - 5316
IRS Form 5316 is an Application for Group or Pooled Trust Ruling that sponsors file to request a determination letter from the IRS. This form must be submitted through Pay.gov as of July 1, 2023.
Risk Radar
Scan points- 1Ensure the application is signed by the employer or plan administrator; otherwise, it will be closed without refund.
- 2Filing without signing the application by the employer or plan administrator.
- 3Submitting an incomplete application that causes it to be closed immediately.
- 4Not using Pay.gov when filing after July 1, 2023 (the mandatory electronic method).
- 5Exceeding the 15MB file size limit for attachments uploaded to Pay.gov.
Plain English
This form allows a sponsor of a group or pooled trust to ask the IRS to officially confirm that their trust meets specific requirements. Once approved, the IRS provides a determination letter confirming its status under tax rules. This confirmation is necessary for proper tax reporting and compliance.
Submission Date
- Filing date: 2023-06-29 22:10:25
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when a group or pooled trust sponsor requests an IRS determination letter confirming the trust is a group trust arrangement (as described in Rev. Rul. 81-100).
- Do not use Form 5316 if the trust does not meet the qualification requirements of Rev. Rul. 81-100, as modified by Rev. Rul. 2004-67 and Rev. Rul. 2011-1.
- Check Form 2848 or Form 8821 instead when designating a representative to sign the application.
Form selector
Use this form or another form?
Requesting disclosure of tax return information
To authorize another person to discuss your return with designated parties.
✓ Check for required accompanying form.
Filing before July 1, 2023 (Paper Submission)
Required to submit a user fee payment alongside the paper application.
✓ Ensure check is payable to "United States Treasury."
Filing on or after July 1, 2023 (Pay.gov Submission)
The required user fee must be paid through Pay.gov during the application process.
✓ Submit confirmation copy with paper Form 8717 if applicable.
Deadline or filing window
As of July 1, 2023, Form 5316 must be submitted through Pay.gov to meet filing requirements. The form itself does not list a specific extension period, but timely submission is required for the determination request.
Checklist
What you need before filling it out
Type of Trust
Must meet qualification requirements of Rev. Rul. 81-100, as modified by Rev. Rul. 2004-67 and Rev. Rul. 2011-1 · Instructions p.1
Filer Category
Sponsor of a group/pooled trust · Instructions p.1
Submission Deadline (Paper)
Before July 1, 2023 · Instructions p.1
Filing Method (Post-July 1/Current Standard)
Through Pay.gov · Instructions p.1
Required Attachment (Paper Submission Pre-July 1, 2023)
Form 8717 and a check for user fee · Instructions p.1
Line 1g Detail
The 9-digit trust employer identification number (EIN) assigned to the trust sponsor · Instructions p.2
Before you submit
- 1The application is signed by the employer or plan administrator.
- 2An appropriate response is entered for each line item (unless instructed otherwise).
- 3If submitting before July 1, 2023, include Form 8717 and a check payable to “United States Treasury.”
- 4If submitting through Pay.gov, ensure the user fee payment confirmation is ready.
- 5The application must be consolidated into a single PDF file (if using Pay.gov).
- 6This single PDF file cannot exceed 15MB in size (for Pay.gov submission).
- 7For paper submissions, verify you are sending it to the correct address based on your delivery method.
How to file this form
- 1Register for an account on Pay.gov or prepare a physical copy of Form 5316.
- 2Complete all required fields, ensuring Line 1g contains the trust sponsor's 9-digit EIN.
- 3If submitting before July 1, 2023, include Form 8717 and submit payment to meet the user fee requirement.
- 4Submit the completed application through Pay.gov (or mail it to IRS TE/GE Stop 31A Team 105), securing written proof of mailing or electronic submission.
Known limitations
- 1The group trust must be created or organized in the United States and maintained at all times as a domestic trust in the United States (Line 10).
- 2A group/pooled trust is defined by meeting qualification requirements detailed in Rev. Rul. 81-100, as modified by Rev. Rul. 2004-67 and Rev. Rul. 2011-1.
- 3For a group trust retiree benefit plan, the definition includes specific types of accounts like a pension, profit-sharing, or stock bonus trust qualifying under section 401(a) that is exempt under section 501(a).
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 Revision May 2023 (Rev. 05-2023). For the latest information, filers should visit IRS.gov/Form5316; the form and instructions were updated to allow completion on Pay.gov as of June 1, 2023.
What changed or needs a fresh check
- Edition date — confirm the revision reads May 2023 (Rev. 05-2023).
- Fee — confirm the user fee requirement based on submission date: required through Pay.gov for submissions on or after July 1, 2023.
- Mailing address — verify the correct address based on delivery method (P.O. Box vs. Private Delivery Service).
- Signature — ensure the application is signed by the employer or plan administrator.
- EIN — confirm the trust sponsor has a 9-digit Employer Identification Number (EIN) assigned to it.
Quick Facts
Downloads
After you file
- 1Retain books or records relating to Form 5316 and its instructions as long as their contents may become material in the administration of any Internal Revenue law.
- 2If a taxpayer wishes to request disclosure and discussion of their return/return information, they can use Form 2848 (Power of Attorney and Declaration of Representative) or Form 8821 (Tax Information Authorization).
- 3The group trust is open to public inspection.
- 4Filers should keep a copy of the completed application.
Sources
- SRCInstructions p.1 — Form 5316 is the Application for Group or Pooled Trust Ruling, filed by group/pooled trust sponsors to request a determination letter.
- SRCInstructions p.1 — The form and instructions have been updated so that Form 5316 can be completed on Pay.gov as of June 1, 2023.
- SRCInstructions p.1 — For submission before July 1, 2023, the general mailing address is Internal Revenue Service TE/GE Stop 31A Team 105, P.O. Box 12192, Covington, KY 41012-0192.
- SRCInstructions p.1 — Requests shipped by a private delivery service should be sent to: Internal Revenue Service TE/GE Stop 31A Team 105, 7940 Kentucky Drive, Covington, KY 41011.
- SRCInstructions p.2 — Line 3 defines a group trust retiree benefit plan as including an eligible governmental plan trust or custodial account under section 457(b) that is exempt under section 457(g).
- SRCForm p.1 — Form 5316 must be submitted electronically through Pay.gov, and the most recent version can be accessed at Pay.gov.
Common confusion points
Who must file this form?
The sponsor of the group/pooled trust must file Form 5316.
→ Confirm the filer category matches the entity sponsoring the trust.
Where do I send it if it's a private delivery service (PDS)?
Send it to Internal Revenue Service TE/GE Stop 31A Team 105, 7940 Kentucky Drive, Covington, KY 41011.
→ Check that the address is specifically for PDS shipments.
What if I file before July 1, 2023?
File Form 5316 at the general IRS address: Internal Revenue Service TE/GE Stop 31A Team 105, P.O. Box 12192, Covington, KY 41012-0192.
→ Verify the date on your copy is prior to July 1, 2023.
Does this form have a filing deadline?
The instructions specify 'Where To File For submission before July 1, 2023'.
→ Ensure the application is submitted by or before that date.
Can I file it electronically?
Yes, Form 5316 must be submitted electronically through Pay.gov.
→ Check the form for confirmation of electronic submission capability.
What if my group trust is a retirement income account under section 403(b)?
This type qualifies as part of the definition provided on Line 3.
→ Confirm that the specific type of retirement account listed aligns with your trust structure.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- The general instructions refer to Pub. 947, Practice Before the IRS and Power of Attorney, for more information.
Questions about IRS Form 5316
What is IRS Form 5316 used for?
This form allows a sponsor of a group or pooled trust to ask the IRS to officially confirm that their trust meets specific requirements. Once approved, the IRS provides a determination letter confirming its status under tax rules. This confirmation is necessary for proper tax reporting and compliance.
Who must file IRS Form 5316?
The sponsor of a group/pooled trust must file Form 5316 with the Internal Revenue Service (IRS).
What information does IRS Form 5316 require?
The form collects details such as the name and address of the trust sponsor (Line 1a and 1b), the 9-digit trust employer identification number (EIN) assigned to the sponsor (Line 1g), and the date the trust agreement was executed (Line 1k).
When is IRS Form 5316 due?
For submission before July 1, 2023, the form must be filed by a specific deadline; as of July 1, 2023, Form 5316 must be submitted through Pay.gov.
Where do I file IRS Form 5316?
The form can be sent to Internal Revenue Service TE/GE Stop 31A Team 105 P.O. Box 12192 in Covington, KY 41012-0192 or via private delivery service (PDS) to the address: Internal Revenue Service TE/GE Stop 31A Team 105 7940 Kentucky Drive, Covington, KY 41011.
How do I complete IRS Form 5316?
The application must first be completed with required details like sponsor information (Line 1a/1b) and EINs. It requires a signature from the employer or plan administrator before submission. The form is primarily submitted electronically through Pay.gov, which can accommodate only one uploaded file.
What happens if IRS Form 5316 is filed incorrectly?
If the application is incomplete, the IRS will close it without returning it, and any user fee paid for filing Form 5316 will not be refunded.
Who must file this form?
The sponsor of the group/pooled trust must file Form 5316. Confirm the filer category matches the entity sponsoring the trust.
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