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Form 5330: Return of Excise Taxes Related to Employee Benefit Plans
IRS Form 5330 is used to report excise taxes related to employee benefit plans for any employer or individual required to file a return. If filing late, a penalty of up to 25% of the unpaid tax may apply.
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IRS Form 5330 - Return of Excise Taxes Related to Employee Benefit Plans
IRS Form 5330 is used to report excise taxes related to employee benefit plans for any employer or individual required to file a return. If filing late, a penalty of up to 25% of the unpaid tax may apply.
Risk Radar
Scan points- 1Failing to file electronically when required (for tax years ending $ge$ 2023) is deemed a failure to file.
- 2Failing to file electronically when required (for tax years $ge$ 2023).
- 3For a financial institution: filing multiple Form 5330s instead of one under the correct EIN.
- 4Not attaching a list of all impacted IRAs or plans for a financial institution.
- 5Failing to file by the due date, incurring a 5% late filing penalty per month.
Plain English
This form reports special taxes that are charged when an employee benefit plan has certain issues, like engaging in a prohibited transaction or having too little funding. Filing Form 5330 tells the IRS about these specific financial problems within the plan. It helps establish the official start date for the tax deadline.
Submission Date
- Filing date: 2026-02-25 08:10:41
- 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 reporting tax on a prohibited tax shelter transaction (section 4965(a)(2)), a minimum funding deficiency (section 4971(a) and (b)), or other related excise taxes for an employee benefit plan.
- Do not use Form 5330 if the required filing is only for a single IRA or plan when the filer is a financial institution that is also a disqualified person; in that case, attach a list of all impacted plans to one Form 5330 filed under that EIN.
- Check Form 8868 instead when requesting an extension of time to file Form 5330.
Form selector
Use this form or another form?
Filing deadline is the last day of the 7th month after the end of the tax year
This applies for sections 4972, 4975, 4976, and 4978.
✓ Check Form 5330 itself.
Filing deadline is the 15th day of the 10th month after the last day of the plan year
This applies specifically for section 4971(h).
✓ Check Form 5330 instructions.
Filing deadline is the last day of the 7th month after the end of the calendar year in which excess fringe benefits were paid to employees
This applies specifically for section 4977.
✓ Check Form 5330 itself.
Deadline or filing window
The due date is determined using Table 1 referenced in the instructions. An extension of up to 6 months may be granted if Form 8868 is filed on or before the normal due date. Filing must occur for tax years ending on or after December 31, 2023.
Checklist
What you need before filling it out
Prohibited tax shelter transaction
Section 4965(a)(2) · Purpose of Form
Minimum funding deficiency
Section 4971(a) and (b) · Purpose of Form
Deadline for 4972, 4975, 4976, 4978
Last day of the 7th month after the end of the tax year · Section References
Deadline for 4973(a)(3)
Last day of the 7th month after the end of the tax year of the individual who must file this return · Section References
Electronic filing requirement (General)
Tax years ending on or after 2023, if filer files $ge$ 10 returns · Instructions p.1/p.3
Payment Method Acceptable
Check or money order · Instructions p.7
Before you submit
- 1Verify that the form is dated for the correct tax year.
- 2Confirm the filer's name and identifying number are written on the return/payment.
- 3Ensure the specific plan number is recorded on the Form 5330.
- 4Write 'Form 5330, Section ____' clearly on the payment document.
- 5If paying by check or money order, confirm it is payable to 'United States Treasury'.
- 6If filing electronically, verify that an IRS Authorized e-filing Provider was used.
- 7If submitting paper, ensure entries do not exceed the lines provided on Form 5330.
How to file this form
- 1Complete all required fields on Form 5330 using blue or black ink, ensuring entries fit within the designated lines.
- 2Determine the correct filing deadline based on the section being reported (e.g., last day of the 7th month after year-end for 4972).
- 3Submit the paper Form 5330 to the IRS Center in Ogden, UT 84201, or use a designated Private Delivery Service.
- 4Alternatively, file electronically using the IRS Modernized e-file (MeF) System through an authorized provider for immediate record confirmation.
- 5If paying by check/money order, attach it to the return and ensure payment is made payable to 'United States Treasury'.
- 6If filing late, use Form 8868 to request a potential extension of up to 6 months.
Known limitations
- 1A financial institution that is a disqualified person engaging in prohibited transactions with multiple IRAs or plans should file only one Form 5330 under its EIN, attaching a list of all impacted plans.
- 2When determining nondeductible contributions subject to the 10% excise tax, employer contributions to defined contribution plans not exceeding matching contributions described in section 401(m)(4) (A) are excluded.
- 3Contributions to a SIMPLE 401(k) or a SIMPLE IRA considered nondeductible because they are not made in connection with the employer’s trade or business are excluded, unless those contributions are on behalf of the employer or its family.
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 December 2025. For the latest information regarding Form 5330, users should check IRS.gov/Form5330.
What changed or needs a fresh check
- Edition date — confirm the revision date reads December 2025.
- Mailing address — confirm the address is Center, Ogden, UT 84201.
- Electronic filing requirement — confirm electronic filing is mandatory for tax years ending on or after 2023 if the filer must file at least 10 returns of any type during that calendar year.
- Payment details — confirm checks/money orders are made payable to 'United States Treasury'.
- Line 20a refund threshold — confirm a written request is needed for refunds under $1.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 5330 after filing.
- 2If filing late, attach a statement to Form 5330 explaining any reasonable cause for the delay.
- 3If paying late, be aware that interest on unpaid tax accrues at 1/2 of 1% for each month or part of a month it is unpaid, up to a maximum of 25%.
- 4If filing late, a penalty of 5% of the unpaid tax may apply for each month or part of a month the return is late, up to a maximum of 25%.
Sources
- SRCInstructions p.1 — For future developments, check IRS.gov/Form5330.
- SRCInstructions p.2 — File one Form 5330 to report all excise taxes with the same filing due date; if taxes are from separate plans, file separate forms for each plan.
- SRCInstructions p.3 — The deadline for Section 4971(h) is the 15th day of the 10th month after the last day of the plan year.
- SRCInstructions p.3 — The deadline for Section 4980 is the last day of the month following the month in which the reversion occurred.
- SRCInstructions p.4 — Penalty for late filing: 5% of unpaid tax per month/part of a month, up to 25%.
- SRCInstructions p.11 — For Section 4975 (Tax on Prohibited Transactions), the report is due by the last day of the 7th month after the end of the employer's tax year.
Common confusion points
Should I file one Form 5330 or multiple forms if taxes are from several plans?
If all excise taxes share the same filing due date, file one Form 5330. Otherwise, file separate forms for each plan.
When does the penalty clock start ticking?
Interest on other penalties starts from the due date or extended due date of the return.
What is the maximum late filing penalty percentage?
The penalty can be up to 25% of the unpaid tax if you do not file by the due date (including extensions).
How is nondeductible contribution amount determined for excise tax purposes?
Apply deductible limits under section 404(a)(7) first to defined contribution plans, and then to defined benefit plans.
What happens if my filing deadline falls on a weekend or holiday?
The return may be filed on the next business day.
How do you report transactions that are part of multiple IRAs/plans for a financial institution?
File one Form 5330 under the employer's EIN and attach a list detailing all impacted IRAs or plans.
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Questions about IRS Form 5330
What is IRS Form 5330 used for?
This form reports special taxes that are charged when an employee benefit plan has certain issues, like engaging in a prohibited transaction or having too little funding. Filing Form 5330 tells the IRS about these specific financial problems within the plan. It helps establish the official start date for the tax deadline.
Who must file IRS Form 5330?
Any employer or individual required to file an excise tax return on Form 5330 must submit it.
What information does IRS Form 5330 require?
The form reports taxes related to a prohibited tax shelter transaction (section 4965(a) (2)) or a minimum funding deficiency (section 4971(a) and (b)). Part II contains fields for details regarding these excise taxes.
When is IRS Form 5330 due?
Due dates are determined using Table 1, which is referenced in the instructions. An extension may be granted up to 6 months after the normal due date if Form 8868 is filed on or before the normal due date.
Where do I file IRS Form 5330?
The form can be sent via mail using a PDS address (found at IRS.gov/PDSstreetAddresses), but private delivery services cannot deliver to P.O. boxes; use the U.S. Postal Service for P.O. box addresses. Electronic filing is mandatory for certain filers.
How do I complete IRS Form 5330?
The filer must complete all required information, including details on Part II, before submitting Form 5330. For overpayments on Part II, line 20a, direct deposit information is entered on lines 20b, 20c, and 20d. The return must be signed before sending.
What happens if IRS Form 5330 is filed incorrectly?
If the return is not filed by the due date, a penalty of 5% of the unpaid tax per month (up to 25%) may be assessed for late filing. If payment is late, a penalty of 1/2 of 1% per month (up to 25%) may apply.
Should I file one Form 5330 or multiple forms if taxes are from several plans?
If all excise taxes share the same filing due date, file one Form 5330. Otherwise, file separate forms for each plan.
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