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Department of the Treasury
Internal Revenue Service
Instructions for Form 5310

(Rev. May 2023)
Application for Determination for Terminating Plan

Section references are to the Internal Revenue Code unless 2. Any income, expenses, gains and losses, and any
otherwise noted. forfeitures of accounts of other participants that may
be allocated to the participant's account.
Future Developments • A defined benefit (DB) plan is any plan that is not a DC
For the latest information about developments related to plan.
Form 5310 and its instructions, such as legislation enacted
after they were published, go to IRS.gov/Form5310. Who May File
This form may be filed by any of the following:
What’s New • Any plan sponsor or administrator of any pension,
The form and the instructions have been updated to include profit-sharing, or 403(b) plan (other than a
403(b) plans. multi-employer plan covered under Pension Benefit
Guaranty Corporation insurance) may file this form to ask
Note. Rev. Proc. 2023-4 contains the guidance under which the IRS to make a determination on the plan's
the determination letter (DL) program is administered. The qualification status at the time of the plan's termination.
Rev. Proc. is updated annually and can be found in the
Internal Revenue Bulletin (I.R.B.). The application should be Use Form 5300, Application for Determination for
filed under Rev. Proc. 2022-40, 2022-47 I.R.B. 487 (with Employee Benefit Plan, instead of Form 5310 if the plan
respect to individually designed plans), available at sponsor or administrator is filing for a determination but will
IRS.gov/irb/2022-47_IRB#RP-2022-40, or Part III of Rev. continue to maintain the trust after termination.
Proc. 2016-37, 2016-29 I.R.B. 136 (with respect to
Who May Not File
pre-approved plans), available at IRS.gov/irb/
2016-29_IRB#RP-2016-37 . This form may not be filed for the following:
• A multi-employer plan covered by PBGC insurance.
Review these documents before completing the A request on a determination on the plan's qualification
•
application. status for a partial termination.
Disclosure Request by Taxpayers • A member of an affiliated service group (ASG). A plan
sponsor who is not certain if they are a member of an
A taxpayer can authorize the IRS to disclose and discuss the ASG should not file Form 5310.
taxpayer's return and/or return information with any person(s)
the taxpayer designates in a written request. Use Form 2848, Note. In the above cases, use Form 5300 instead of
Power of Attorney and Declaration of Representative, or Form 5310.
Form 8821, Tax Information Authorization, for this purpose. • An application that is not filed in connection with the plan
See Pub. 947, Practice Before the IRS and Power of termination.
Attorney, for more information.
Note. An application is deemed to be filed in connection
Public Inspection with plan termination if it is filed no later than the later of 1
Form 5310 is open to public inspection if there are more than year from the effective date of termination or 1 year from
25 plan participants. The total number of participants must be the date on which the action terminating the plan is
shown on line 4e. See the instructions for line 4e for a adopted. The application cannot be filed later than 12
definition of participant. months from the date of distribution of substantially all
plan assets in connection with the termination of the plan.

General Instructions How To File
As of April 16, 2021, the IRS requires that Form 5310 be
Purpose of Form completed and submitted through Pay.gov.
File Form 5310 to request a DL as to the qualified status
(under section 401(a) or section 403(a)) of a pension, To submit Form 5310, you must:
profit-sharing, or other deferred compensation plan upon
1. Register for an account on Pay.gov,
plan termination.
2. Enter “5310” in the search box, select Form 5310, and
Type of Plan
3. Complete the form.
• A deferred compensation plan under section 403(b).
• A defined contribution (DC) plan is a plan that provides Pay.gov can accommodate only one uploaded file.
an individual account for each participant and for benefits Consolidate your attachments into a single PDF file, which
based only on: cannot exceed 15MB. If your PDF file exceeds 15MB,
remove any items over the limit and fax documents to
1. The amount contributed to the participant's account;
844-255-4818. Be sure the Pay.gov tracking ID number is
and
listed on the fax coversheet along with the EIN, applicant
name, and plan name. Size of fax should not exceed 150MB.
You may split a large fax by sending separate smaller faxes.

Apr 24, 2023 Cat. No. 49984R

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You may fax the Employee Plans Customer Service line at
855-244-1311 if you want to confirm your fax or faxes have Specific Instructions
been delivered.
Line 1. Enter the name, address, and telephone number of
How To Complete the Application the plan sponsor/employer.
The application must be completed and digitally signed by A plan sponsor means:
the employer, plan administrator, or authorized • In the case of a plan that covers the employees of one
representative. The signature must be accompanied by the employer, the employer;
title or authority of the signer and the date. • In the case of a plan sponsored by two or more entities
required to be combined under section 414(b), (c), or
Note. Rev. Proc. 2023-4 publishes the guidance under (m), one of the members participating in the plan; or
which the DL program is administered. It is updated annually • In the case of a plan that covers the employees and/or
and can be found in the I.R.B. partner(s) of a partnership, the partnership.
What To File Note. The name of the plan sponsor/employer should be the
All applications must be accompanied by the following: same name that is used when the Form 5500 series annual
return/report is filed for this plan, if applicable. The type of
1. A completed Form 5310. employer that can sponsor a 403(b) plan is defined in
2. A copy of the plan's last DL, if applicable. Regulations section 1.403(b)-2(b)(8). Line 1a is limited to 70
characters.
3. A copy of the opinion or advisory letter for the
pre-approved plan, and/or adoption agreement and all Line 1f. Enter the 9-digit employer identification number
required attachments and statements. (EIN) assigned to the plan sponsor/employer or the
organization sponsoring the 403(b) plan. For a 401(a) plan,
4. A copy of all amendments made since the last this should be the same EIN that is used when the Form
cumulative list listed on the last DL or plan document, if 5500 series annual return/report is filed for this plan, if
applicable. applicable. For a multiple-employer plan, the EIN should be
the same EIN that is used by the participating employer when
Note. For 403(b) plans, documents prior to the 2009 Form 5500 is filed by the employer.
calendar year will not be requested. See Notice 2009-3.
Do not use a social security number or the EIN of the
5. A copy of any compliance statement(s) or closing ! trust.
agreement(s) regarding this plan made after the last DL. CAUTION
6. A statement explaining how the amendments affect or Line 1i. Enter the two digits representing the month the
change this plan or any other plan maintained by the employer's tax year ends.
employer.
Lines 1j through 1m. If a foreign entity, follow the country's
7. Copies of all records of actions taken to terminate the practice for entering the name of the city or town, province/
plan. county, and the postal code.
8. Form 6088, Distributable Benefits From Employee Line 2. The contact person will receive copies of all
Pension Benefit Plans, for all DB plans or underfunded correspondence as authorized in a Form 2848 or Form 8821.
DC plans. Either complete the contact's information on this line, or mark
the box and attach a completed Form 2848 or Form 8821.
Note. A multiple-employer plan must submit a Form
6088 for each employer who has adopted the plan. Lines 2h through 2k. If a foreign contact, follow the
country's practice for entering the name of the city or town,
Note. If the plan does not have a DL for the preceding RAC, province/county, and the postal code.
the plan sponsor must include with this application filing Line 3a. This field is limited to 70 characters, including
copies of interim and discretionary amendments adopted for spaces. Fill in the name as it should appear on the DL to the
the preceding cycle. extent permitted. Keep in mind that “Employees” and “Trust”
Note. A terminating plan generally does not have to be are not necessary in the plan name and will be left off if
restated. However, the Service has the discretion to request space does not permit.
copies of any amendments during its review of a terminating Line 3b. Enter the three-digit plan number. This should be
plan. A plan that terminates after the effective date of a the same number that is used when the Form 5500 annual
change in law, but prior to the date that amendments are series return/report is filed.
otherwise required, must be amended to comply with the
Line 3c. Plan month means the month in which the plan year
applicable provisions of law from the date on which such
ends. Enter the two-digit month (MM).
provisions become effective with respect to the plan. The
plan must be amended in connection with the plan Line 3e. Enter the total number of participants. A participant
termination to comply with those provisions of law that is:
become effective with respect to the plan or before the date
1. Any employee participating in the plan, including
of plan termination, including any amendments made after
employees under a section 401(k) qualified cash or
the date of termination that were required in order to obtain a
deferred arrangement or 403(b) plan who are eligible but
favorable DL. See also the instructions to line 3f.
do not make elective deferrals,
See Procedural Requirements Checklist of this form to
2. Retirees and other former employees who have a
ensure that your package is complete before submitting it.
nonforfeitable right to benefits under the plan, and

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3. The beneficiaries of a deceased employee who is A church plan (for which no special election under section
receiving or will in the future receive benefits under the 410(d) has been made) is ordinarily not subject to various
plan. Include one beneficiary for each deceased qualification requirements. Section provisions that do not
employee regardless of the number of individuals apply to a nonelecting church plan include section 410
receiving benefits. (relating to minimum participation standards), section 411
(relating to minimum vesting standards), section 412 (relating
Example. Payment of a deceased employee's benefit to to minimum funding standards for pension plans), and
three children is considered a payment to one beneficiary. section 4975 (relating to prohibited transactions). In addition,
Line 3f and g. See Notice 2002-1, 2002-2 I.R.B. 283 (as provisions relating to joint and survivor annuities, mergers
amplified by Notice 2003-49, 2003-32 I.R.B. 294, and Notice and consolidations, assignment or alienation of benefits, time
2017-1, 2017-2 I.R.B. 367), for further details, including how of benefit commencement, certain social security increases,
to determine compensation. withdrawals of employee contributions, and distributions after
plan termination, respectively, also do not apply.
Line 4b. An individually designed plan is eligible for the
6-year remedial amendment cycle (RAC) if the employer that Line 9. If “Yes,” attach a statement that provides the
sponsors the plan and the sponsor of a pre-approved M&P or following:
VS plan document jointly executed Form 8905, Certification
1. Name of plans involved,
of Intent To Adopt a Pre-approved Plan, before the end of the
plan's 5-year RAC. An individually designed plan is also 2. Type of plan,
eligible for the 6-year cycle under certain other
circumstances set forth in section 17 of Rev. Proc. 2007-44. 3. Date of merger, consolidation, spinoff, or a transfer of
plan assets or liabilities, and
Line 5. Attach copies of records of all actions taken to
terminate the plan, such as board of directors’ resolutions, 4. Verification that each plan involved was qualified at the
etc. time of the merger, consolidation, spinoff, or a transfer of
plan assets or liabilities.
Line 5b(1). Check “No” only if there will be no reversion of
plan assets to the employer. Note. Verification includes a copy of a prior DL, if any,
Line 6a. A Pension Equity Plan (PEP) is a DB plan which, the appropriate opinion or advisory letter, and adoption
rather than or in addition to expressing the accrued benefit as agreement/plan document. Otherwise, provide a signed
a life annuity commencing at normal retirement age, defines and dated copy of the most recent restatement and any
benefits for each employee as an amount equal to an subsequent amendments.
accumulated percentage of final pay. Benefits are generally The plan and amendments submitted to verify the
described as a percentage of final pay with the percentage plan was qualified prior to the merger, consolidation,
determined as the accumulation of percentage points or spinoff, or a transfer of plan assets or liabilities are for
lump-sum credits received for each year of service. information purposes only and will not be ruled on.
Generally, the accumulated percentage points or lump-sum If applicable, file Form 5310-A, Notice of Plan Merger
credits are multiplied by final average or career average or Consolidation, Spinoff, or Transfer of Plan Assets or
compensation to determine the lump-sum amount. Liabilities; Notice of Qualified Separate Lines of
A cash balance plan is a DB plan which, rather than or in Business, 30 days prior to the merger, consolidation, or
addition to expressing the accrued benefit as a life annuity transfer of assets or liabilities.
commencing at normal retirement age, defines benefits for
each employee in terms more common to a DC plan, that is, Note. A termination/reestablishment transaction occurs
as a single-sum distribution amount equal to the employee’s when an employer terminates an overfunded DB plan,
hypothetical account balance. Benefits consist of an receives the excess assets, and then establishes a new
accumulation of hypothetical allocation credits to an account DB plan covering the active employee.
plus hypothetical accumulated interest credits on that
Line 10. Check “Yes” and attach an explanation if the plan
account.
has any matter pending before:
Line 6b(2). If the plan’s normal retirement age is below 62,
the employer (or trustees in the case of a multi-employer 1. The Internal Revenue Service (including the Voluntary
plan) must submit a signed statement that this is a good faith Compliance Program),
determination of the typical retirement age for the industry in 2. The Department of Labor,
which the covered workforce is employed. See Regulations
section 1.401(a)-1. If this is a governmental plan, leave blank. 3. The Pension Benefit Guaranty Corporation (PBGC), or
Line 7. If “Yes,” complete only applicable sections of this 4. Any court (including bankruptcy court).
form. Governmental plans under section 414(d) are exempt The attachment should include a contact person's name
from certain qualification requirements and are deemed to and telephone number and agency or court.
satisfy certain other qualification requirements under certain
conditions. For example, the nondiscrimination rules, Line 16. If “Yes,” attach a statement identifying the plan
minimum participation rules, top heavy rules, and minimum sections that satisfy the safe harbor (including, if applicable,
funding standards do not apply to governmental plans. In permitted disparity requirements) and specify which of the
addition, such plans meet the vesting rules if they meet the following regulations is intended to be satisfied.
pre-ERISA vesting requirements. 1.401(a)(4)-2(b)(2) DC plan with uniform allocation
Line 8. If a church plan has not made such an election, formula.
complete only the portions of this form that apply. 1.401(a)(4)-3(b)(3) unit credit DB plan.

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1.401(a)(4)-3(b)(4)(i)(C)(1) unit credit DB fractional rule              a. The amount(s) of any reversion(s),
plan.
                                                                         b. The date(s) of termination, and
1.401(a)(4)-3(b)(4)(i)(C)(2) flat benefit DB plan.
                                                                         c. The reason(s) for termination.
1.401(a)(4)-3(b)(5) insurance contract plan.
Line 17. If “Yes,” attach a separate statement providing the         Line 37. Enter the number that corresponds to the 403(b) 
name, EIN, and plan type of the other plan, and a copy of            eligible employer defined in Regulations Section 
pertinent plan provisions from the related plan regarding the        1.403(b)-2(b)(8):
offset.                                                              Enter 1 if the eligible employer is a tax-exempt organization 
Line 18. If this is a request for an individually designed plan      under 501(c)(3) including but not limited to a church defined 
that consists of a DB plan and a qualified cash or deferred          under 3121(w)(3)(A) or Qualified church-controlled 
arrangement, submit two Forms 5300 and two applicable                organizations under 3121(w)(3)(B).
user fees and provide an attachment with the plan sponsor/           Enter 2 if the eligible employer is a State, as defined by 
employer EIN and plan number of the other plan.                      Regulations Section 1.403(b)-2(b)(20), a political subdivision 
Line 19. Section 3001 of the Employee Retirement Income              of a State, or any agency or instrumentality of a State with 
Security Act (ERISA) requires the applicants subject to              respect to an employee performing services in a public 
section 410 to provide evidence that each employee who               school, as defined by Regulations Section 1.403(b)-2(b)(14).
qualifies as an interested party has been notified of the filing     Enter 3 if the eligible employer is the employer of a minister 
of the application. If “Yes” is checked, it means that each          described in section 414(e)(5)(A), but only with respect to the 
employee has been notified as required by Regulations                minister or a self-employed minister described in 414(e)(5)
section 1.7476-1. If this is a one-person plan or if this plan is    (A).
not subject to section 410, a copy of the notice is not required 
to be attached to this application. If “No” is checked or this       Line 38. Check “Yes” if the eligible employer is a 501(c)(3) 
line is blank, the application will be returned.                     organization that satisfies the requirements of section 
                                                                     3121(w)(3)(B).
Rules defining “interested parties” and the form of 
notification are in Regulations section 1.7476-1.                    Line 39. Check “Yes” if the church-controlled organization is 
                                                                     a non-QCCO as defined in section 414(c)(2)(B).
Line 20. If the plan involves a section 401(h) feature, 
reference the feature in the cover letter and note that this         Note: A “Yes” answer means the plan is maintained by a 
feature is part of the termination application. The cover letter     church-controlled tax-exempt organization under 501(c)(3) 
must specifically state the location of plan provisions that         that is not a qualified church-controlled organization.
relate to the section 401(h) feature.
                                                                     Line 40. Check “Yes” if the plan is a church plan under 
Line 21. If the plan has been restated to change the type of         section 414(e) that hasn't made a section 410(d) election.
plan under Regulations section 1.401-1, check “Yes” and 
attach a statement explaining the change.                            Line 41. Check “Yes” if this plan allows for employee 
                                                                     after-tax contributions.
Line 22. The accrued benefits of a plan participant may not 
be reduced on plan termination. A plan amendment                     Line 42. Check “Yes” if this plan offers elective deferrals.
(including an amendment terminating a plan) that effectively         Line 43. Check “Yes” if this plan offers matching 
eliminates or reduces an early retirement benefit or a               contributions.
retirement type subsidy for benefits attributable to 
pre-amendment service is treated as reducing the accrued             Line 44. Check “Yes” if this plan allows for non-elective 
benefit of a participant if subsequent to termination the            employer contributions other than matching contributions.
participant could satisfy the conditions necessary to receive        Line 45. Check “Yes” if this plan sponsor has less than 
such benefits. See section 411(d)(6), Regulations section            1,000 employees.
1.411(d)-3, and Rev. Rul. 85-6, 1985-1 C.B. 133.
                                                                     Line 46. Check “Yes” if this plan is sponsored by an 
Line 23. This question applies to single employer DB plans           educational organization as defined in section 170(b)(1)(A) in 
that must comply with section 436. Skip to line 26 if this does      which the employee contributions were contributed to a 
not apply. A DB plan must attach copies of the Adjusted              credit union described in section 501(c)(14) that maintains 
Funding Target Attainment Percentage (AFTAP)                         separate nonforfeitable special share accounts for each 
certification(s) and the Schedule SB (Form 5500),                    employee. A plan established on or before May 17, 1982 has 
Single-Employer Defined Benefit Plan Actuarial Information,          grandfathered status for accounts administered by the credit 
for the year of termination and the prior two years. Also, see       union but no employee first covered by the plan after May 17, 
Notice 2012-46, 2012-30 I.R.B. 86 for additional information         1982 is covered by Revenue Ruling 82-102, 1982-1 C.B. 62. 
concerning notice requirements of ERISA 101(j).                      A “Yes” answer is also required if the submitted plan was 
Line 28. If the answer to this item is “Yes,” attach a list that     established by a church-related organization and was a 
includes the:                                                        defined benefit plan effective September 3, 1982 when 
                                                                     403(b) treatment was established.
1. Name(s) of the plan sponsor(s),
                                                                     Line 47. Check “Yes” if distributions of all accounts have 
2. Employer or sponsor(s) EIN(s),                                    been made as either (1) delivery of a fully paid (individual) 
3. Administrator's identification number(s),                         annuity contract, (2) delivery of a certificate of fully paid 
                                                                     benefits under a group annuity contract, or (3) distributions in 
4. Plan number(s),                                                   cash or in kind of the investments held in section 403(b)(7) 
5. An explanation of the transaction(s) including:                   custodial accounts.

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Line 48. Check “Yes” if the plan administrator will distribute Include and clearly identify all liabilities (other than
to an individual custodial account in-kind per Rev. Rul. liabilities for benefit payments due after the date of plan
2020-23, 2020-47 I.R.B. 1028 if the participants or termination) that are unpaid as of the proposed termination
beneficiary does not elect a distribution. date or that are paid or payable from plan assets after the
proposed date of plan termination under the provisions of the
Line 49. Check “Yes” if all participants are fully vested in plan.
accordance with 1.403(b)-10(a). To the extent a contract fails
Liabilities include expenses, fees, other administrative
to satisfy the nonforfeitability requirement of 1.403(b)-3(a)(2)
costs, and benefit payments due and not paid before the
as of the date of plan termination, the contract is not, and
proposed termination date or latest valuation date.
cannot later become, a 403(b) contract.
Line 59c(4). Include investment securities issued by a
Line 50. Check “Yes” to attest that the employer satisfies the
corporate entity at a stated interest rate repayable on a
applicable termination requirements provided in Regulations
particular future date such as most bonds, debentures,
section 1.403(b)-10(a).
convertible debentures, commercial paper, and zero coupon
Line 51. Check “Yes” if a plan-to-plan transfer has occurred bonds. Do not include debt securities of governmental units
as defined under 1.403(b)-10(b). or municipalities.
Line 52. Line 59c(7)(A). Include the current value of real property
1. A custodial account is defined in 1.403(b)-8(d)(2) as a owned by the plan which produces income from rentals, etc.
Do not include this property on line 21e (building equipment,
plan, or separate account under a plan, in which an
and other property used in plan operations).
amount attributable to section 403(b) contributions (or
amounts rolled into a section 403(b) contract, as Line 59c(9) and (10). Attach a list of outstanding loans from
described in 1.403(b)-10(d) is held by a bank or a person the plan. Include the following information:
who satisfies the conditions in section 401(f)(2) if the
1. Signed and dated loan agreement.
conditions in 1.403(b)-8(d)(2)(i) through (iv) are satisfied.
2. Dollar amount of each loan(s).
2. Individual annuity contracts are annuity contracts
defined in 1.403(b)-8(c). 3. Date of loan.
3. A Group Annuity Contract is a single annuity contract 4. Balance of the loan at the date of termination.
which separately accounts for the assets at the
participant level. 5. Account balance prior to the date of the loan.
4. A retirement income account is a defined contribution 6. Identify all disqualified persons as described by section
sponsored or maintained by a church, or a 4975(e).
church-related organization, pursuant to a plan defined 7. Amortization.
in Regulations Section 1.403(b)-9(a).
8. Repayment Schedule.
Line 53. If “adverse business conditions” is checked as the
reason for termination, attach an explanation detailing the Line 59c(12). Include allocated and unallocated contracts
conditions that require termination of the plan. including plan-owned life insurance.
Line 55a. A dropped participant means any participant who Line 59i. “Acquisition indebtedness” for debt-financed
has terminated employment even if their benefits have not property other than real property, means the outstanding
been distributed. amount of the principal debt incurred:
Enter the number of participants who separated from 1. By the organization in acquiring or improving the
vesting service with less than 100% vesting in their accrued property,
benefit or account balance. If there is a 20% reduction in 2. Before the acquisition or improvement of the property if
participants for any period, attach an explanation as to why the debt was incurred only to acquire or improve the
this would not constitute a partial termination. property, or
Line 56b. Regulations section 1.401(a)-20, Q&A-2 provides,
3. After the acquisition or improvement of the property if the
in part, that the requirements of sections 401(a)(11) and 417
debt was incurred only to acquire or improve the
apply to the payments under annuity contracts, not to the
property and was reasonably foreseeable at the time of
distributions of annuity contracts.
such acquisition or improvement. For more details, see
Line 57b. Enter the amount of forfeitures for each of the plan section 514(c).
years on the chart. If these forfeitures resulted from a cashout
for a year not listed on line 19, attach a statement indicating How To Get Forms,
the year of the cashout.
Publications, and Assistance
Line 57c. Enter the amount of transfers and rollovers Getting tax forms, instructions, and publications. Go
received from qualified plans (under section 401(a) and/or to IRS.gov/Forms to view, download, or print all the forms,
conduit IRAs) for each of the plan years entered. Submit instructions, and publications you may need. Or, you can go
proof that any rollovers or asset transfers received were from to IRS.gov/OrderForms to place an order.
a qualified plan or IRA (for example, DL and timely interim
Getting answers to your tax questions. If you have a
amendments).
tax question not answered by this publication, go to the IRS
Line 59. Complete the statement showing the estimated fair Interactive Tax Assistant page at IRS.gov/Help/ITA where
market value of the plan assets and liabilities as of the you can find topics by using the search feature or viewing the
proposed date of termination or the latest valuation date. categories listed

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For questions regarding this form, call Employee Plans
Customer Service toll free at 877-829-5500.

Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue
laws of the United States. Under sections 401, 403, 410, 411, 412, and 414 and their regulations, it is our legal right to ask for
this information. Section 6109 requires you to provide your identifying number. You are not required to have your plan's
qualification status determined by the IRS. However, if you want your plan's qualification status determined by the IRS, you are
required to give us the information on this form. We need it to determine your plan's qualification status at the time of the plan's
termination. Your failure to provide all of the information requested may prevent processing of this form. Providing false
information may subject you to penalties. We may disclose this information to the Department of Justice for civil or criminal
litigation, and to cities, states, the District of Columbia, and U.S. commonwealths or possessions for use in the administration of
their tax laws. We may also disclose this information to federal and state agencies to enforce federal nontax criminal laws, or to
federal law enforcement and intelligence agencies to combat terrorism.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless
the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long
as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return
information are confidential, as required by section 6103.
The time needed to complete and file the forms listed below will vary depending on individual circumstances. The estimated
average times are:

Recordkeeping Learning about the law or the Preparing, copying,
form assembling, and
sending the form to the
IRS
Form 5310 57 hr., 9 min. 18 hr., 58 min. 20 hr., 44 min.
Form 6088 5 hr., 44 min. 1 hr., 12 min. 1 hr., 20 min.

Comments and suggestions. We welcome your comments about this publication and suggestions for future editions.
You can send us comments through IRS.gov/FormComments. Or, you can write to the Internal Revenue Service, Tax Forms
and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
Although we can't respond individually to each comment received, we do appreciate your feedback and will consider your
comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or
payments to the above address.

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