Get Form 5300 (rev. January 2017). Application For Determination For Employee Benefit Plan

Contact IRS Customer Account Services at 877-829-5500 for additional help.

More In Forms and Instructions File this Form 5300 to request a determination letter from the IRS for the initial qualification of a defined benefit or a defined contribution plan and the exempt status of any related trust.

The agency will accept paper forms until June 30, 2022. The user fee for a Form 5300 submitted on or after January 3, 2022, is $2,700 (or $4,000 for multiple employer plans) if the plan does not qualify for the zero-dollar user fee in Notice 2017-1.

Form 5300 is the Application for Determination for Employee Benefit Plans. This form is used to request a favorable determination letter from the IRS regarding the qualification of a defined contribution or a defined benefit plan.

A favorable determination letter: is issued by the IRS in response to a request by a plan sponsor as to the qualified status of its retirement plan under IRC Section 401(a). expresses the IRS's opinion regarding the form of the plan.

What Is a Determination Letter? A determination letter is a formal document issued by the Internal Revenue Service (IRS) that indicates whether or not a company's employee benefit plan has been found to meet the minimum legal requirements for special tax treatment.

Determination Letters apply to a particular set of facts and are issued only when a determination can be made on the basis of clearly established rules as set forth in the tax law statutes or Treasury Regulations, or by rulings, opinions or court decisions published in the IRB.

A ruling or determination letter will be issued to your organization if its application and supporting documents establish that it meets the particular requirements of the section under which it is claiming exemption.