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Official form guide
Form 8905: Certification of Intent to Adopt a Pre-approved Plan
IRS Form 8905 is Certification of Intent to Adopt a Pre-approved Plan, used by an adopter of a plan to request conversion from the 5-year to the 6-year remedial amendment cycle under Part IV of Rev. Proc. 2007-44. This form must be completed before the end of the employer’s applicable five-year remedial amendment cycle.
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IRS Form 8905 - Certification of Intent to Adopt a Pre-approved Plan
IRS Form 8905 is Certification of Intent to Adopt a Pre-approved Plan, used by an adopter of a plan to request conversion from the 5-year to the 6-year remedial amendment cycle under Part IV of Rev. Proc. 2007-44. This form must be completed before the end of the employer’s applicable five-year remedial amendment cycle.
Risk Radar
Scan points- 1Ensure both the employer (manual signature) and the plan sponsor/practitioner are signed and dated in Part III.
- 2Filing without the employer's manual signature on Part III.
- 3Not having both the employer and M&P practitioner sign/date Part III.
- 4Entering a Social Security Number instead of the required EIN in Part I or II.
- 5Failing to attach Form 8905 to one of the required applications (5300, 5307, or 5310).
Plain English
This form tells the IRS that a company intends to adopt a pre-approved retirement plan. By filing Form 8905, the company requests that its standard 5-year deadline for making amendments be extended to 6 years. The employer and the plan sponsor must sign this document to confirm their intent.
Submission Date
- Filing date: 2012-07-17 00:00:00
- 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 adopter of an individually designed or pre-approved plan needs to request that their five-year remedial amendment cycle be converted to a six-year remedial amendment cycle under Part IV of Revenue Procedure 2007-44.
- Do not use Form 8905 when the employer is already entitled to the six-year remedial amendment cycle, or if they are filing for purposes other than converting their five-year cycle.
- Check Form 5300 instead when applying for a Determination for an Employee Benefit Plan.
Form selector
Use this form or another form?
Adopting Master/Prototype plan
Needed to apply for determination for adopters of M&P or Volume Submitter Plans.
✓ Check before you continue
Terminating a plan
Needed when applying for determination specifically for a Terminating Plan.
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No specific application form is used
If no Form 5300, 5307, or 5310 filing is made, the employer must keep the original certification in their records and should not file Form 8905 with the IRS.
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Deadline or filing window
The filing deadline is before the end of the employer’s 5-year remedial amendment cycle, as determined under Part III of Revenue Procedure 2007-44. The form must be completed by attaching it to an application like Form 5300 or Form 5310.
Checklist
What you need before filling it out
Part III Certifications
Both parties must sign and date before the end of the employer’s applicable five-year remedial amendment cycle as determined under Part III of Rev. Proc. 2007-44 · Form 8905, Page 1
Line 1b (EIN)
The 9-digit EIN assigned to the plan sponsor/employer · Form 8905, Part I
Line 2c (Plan Name)
The name of the M&P plan or volume submitter specimen plan the employer intends to adopt (e.g., Volume Submitter Profit Sharing Plan) · Form 8905, Part II
Part I Line 1e (Plan Type)
Enter '1' for Defined Contribution Plan (DCP) or '2' for Defined Benefit Plan (DBP) · Form 8905, Part I
Line 4 Date
The date by which the opinion or advisory letter application was or must be submitted as determined under Part IV of Rev. Proc. 2007-44 · Form 8905, Page 1
Before you submit
- 1The employer has entered their complete name on Line 1a.
- 2The 9-digit Employer Identification Number (EIN) of the plan sponsor/employer is listed in Line 1b (and it is not a social security number or trust EIN).
- 3The name of the employer’s plan intended for amendment is entered on Line 1c.
- 4The Plan Type (Line 1e) is correctly marked as '1' for defined contribution or '2' for defined benefit.
- 5The name of the M&P sponsor or volume submitter practitioner is listed in Line 2a.
- 6The 9-digit EIN of the M&P sponsor or volume submitter practitioner is entered on Line 2b.
- 7Both parties (employer and M&P sponsor/practitioner) have signed and dated Part III, ensuring the employer's signature is manual.
How to file this form
- 1Complete all required information in Part I (Plan Sponsor Information), including the Employer's EIN and Plan Type.
- 2Fill out Part II (M&P Sponsor or Volume Submitter Practitioner) with the correct names and 9-digit EIN of the adopting plan provider.
- 3Ensure both the employer (manually signed) and the practitioner sign and date the certification in Part III before the end of the applicable five-year remedial amendment cycle.
- 4File the completed Form 8905 by attaching it to either Form 5300, Form 5307, or Form 5310 application.
Known limitations
- 1The form applies to an adopter of a pre-approved plan that is not otherwise entitled to the 6-year remedial amendment cycle.
- 2The certification must be signed and dated by both the employer and the M&P sponsor or volume submitter practitioner before the end of the employer’s applicable five-year remedial amendment cycle.
- 3If no Form 5300, 5307, or 5310 filing is made, the employer should keep the original certification in their records and should not file Form 8905 with the IRS.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Fillable formOpen in Editor->The current edition is 1-2012. The source does not specify a dedicated 'latest information' page, but the form itself indicates it is from January 2012.
What changed or needs a fresh check
- Edition date — confirm revision date reads 1-2012.
- Form number — confirm the document is labeled as Form 8905 (1-2012).
- Signature requirement — confirm both parties sign and date before the end of the employer’s applicable five-year remedial amendment cycle.
- Plan Type codes — confirm you enter '1' for DCP or '2' for DBP in Part I, Line 1e.
Quick Facts
Downloads
After you file
- 1The employer must retain a complete certification until it is filed with the appropriate application.
- 2Filing requires attaching Form 8905 to one of three applications: Form 5300, Form 5307, or Form 5310.
- 3The form must be signed and dated by both parties (the employer and the M&P sponsor/practitioner) before filing.
- 4If an application is filed without Form 8905, the employer should keep the original certification in their records.
Sources
- SRCForm 8905 (January 2012) serves to treat an employer as eligible for the 6-year remedial amendment cycle under Part IV of Rev. Proc. 2007-44, 2007-28 I.R.B. 54 [Form p.2]
- SRCThe form applies when an adopter of a pre-approved plan (not otherwise entitled to the 6-year remedial amendment cycle) files it to request conversion from the 5-year to the 6-year remedial amendment cycle [Form p.2]
- SRCComplete Form 8905 before the end of the employer’s 5-year remedial amendment cycle as determined under Part III of Rev. Proc. 2007-44 [Form p.2]
- SRCThe form must be signed and dated by both parties (employer and M&P sponsor/practitioner) before the end of the employer’s applicable five-year remedial amendment cycle [Form p.1]
- SRCPart I, Line 1e requires entering '1' for a defined contribution plan (DCP) or '2' for a defined benefit plan (DBP) [Form p.2]
- SRCThe form must be filed by attaching it to Form 5300, Form 5307, or Form 5310 [Form p.2]
Common confusion points
What if we don't file Form 5300, 5307, or 5310?
The form states that if no application filing occurs, the employer should keep the original certification in their records and should not file Form 8905 with the IRS.
→ Confirm you are either attaching it to an application OR keeping a copy for your files.
Do both parties need to sign Part III?
Yes; the certification must be signed and dated by both the employer and the pre-approved plan sponsor or practitioner.
→ Verify signatures and dates appear on Part III before mailing.
Can we use a digital signature for everyone?
The employer must manually sign the form, but the M&P sponsor and volume submitter practitioner may use a stamped, scanned, or electronic signature.
→ Check who signs what: Employer = Manual; Practitioner/Sponsor = Stamped/Scanned/Electronic.
What is the difference between 'DCP' and 'DBP'?
DCP stands for defined contribution plan, which requires entering '1' on Line 1e. DBP stands for defined benefit plan, which requires entering '2' on Line 1e.
→ Check Line 1e to ensure you entered '1' or '2' correctly based on your plan type.
Where does the date on Line 4 come from?
Line 4 requires the date by which the opinion or advisory letter application for the M&P plan was or must be submitted, as determined under Part IV of Rev. Proc. 2007-44.
→ Ensure this date matches the requirement set forth in the instructions/part IV.
Do we use our EIN or the trust's EIN on Line 1b?
The employer must enter the 9-digit EIN assigned to the plan sponsor/employer, not a social security number or the EIN of the trust.
→ Double-check that the EIN in Line 1b belongs specifically to the *plan sponsor/employer*.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If no application filing is made, the employer keeps the original certification (Form 8905).
Questions about IRS Form 8905
What is IRS Form 8905 used for?
This form tells the IRS that a company intends to adopt a pre-approved retirement plan. By filing Form 8905, the company requests that its standard 5-year deadline for making amendments be extended to 6 years. The employer and the plan sponsor must sign this document to confirm their intent.
Who must file IRS Form 8905?
An adopter of an individually designed plan or pre-approved plan (if not otherwise entitled to the 6-year remedial amendment cycle) files Form 8905 when necessary to request that their 5-year remedial amendment cycle be converted to the 6-year remedial amendment cycle.
What information does IRS Form 8905 require?
Part I collects Plan Sponsor Information, including the employer's name and EIN. Part II details the M&P sponsor or volume submitter practitioner, while Part III contains certifications signed by both parties.
When is IRS Form 8905 due?
Form 8905 must be completed before the end of the employer’s 5-year remedial amendment cycle as determined under Part III of Revenue Procedure 2007-44.
Where do I file IRS Form 8905?
The completed Form 8905 is filed by attaching it to one of three applications: Form 5300, Form 5307, or Form 5310. The employer must not file the form with the IRS alone if no application filing occurs.
How do I complete IRS Form 8905?
First, complete Part I with the employer's details and Part II with the M&P sponsor/practitioner information. Next, both parties must sign and date Part III before the end of the applicable 5-year remedial amendment cycle. The employer must manually sign this certification.
What happens if IRS Form 8905 is filed incorrectly?
If an employer does not file Form 8905 with one of the required applications (Form 5300, 5307, or 5310), they should keep the original certification in their records and should not file it with the IRS.
What if we don't file Form 5300, 5307, or 5310?
The form states that if no application filing occurs, the employer should keep the original certification in their records and should not file Form 8905 with the IRS. Confirm you are either attaching it to an application OR keeping a copy for your files.
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