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Department of the Treasury
Internal Revenue Service
Instructions for Form 5300

(Rev. June 2023)
Application for Determination for Employee Benefit Plan

Future Developments (DC) plan and the exempt status of any during the period announced in IRS
For the latest information about related trust, and a determination that a guidance.
developments related to Form 5300 and 403(b) plan meets the requirements of If this is a Nonstandardized
its instructions, such as legislation section 403(b). Pre-Approved Plan that has made
enacted after they were published, go to limited modifications to an approved
Pre-Approved Plan (that doesn’t convert
IRS.gov/Form5300. Type of Plan
the plan into an individually designed
A DC plan is a plan that provides an plan), file Form 5307, Application for
What's New individual account for each participant Determination for Adopters of Modified
The form and instructions have been and for benefits based only on: Nonstandardized Pre-Approved Plans,
updated to include individually designed
1. The amount contributed to the
403(b) plans. instead of Form 5300. The plan will be
participant's account; and reviewed on the basis of the Cumulative
Note. Rev. Proc. 2023-4 contains the 2. Any income, expenses, gains, List that was considered in issuing the
guidance under which the and losses, and any forfeiture of opinion letter for the Pre-Approved Plan.
Determination Letter (DL) program is accounts of other participants that may See also Rev. Proc. 2023-4, section 12.
administered. The revenue procedure is be allocated to the participant's account.
updated annually and can be found in Note. If no changes have been made
the Internal Revenue Bulletin (I.R.B.). A 403(b) plan is a type of DC plan. by an adopting employer other than to
The application should be filed under A DB plan is any plan that isn’t a DC select among options in the adoption
Rev. Proc. 2022-40, 2022-47 I.R.B. 487 plan. agreement or make other permitted
(with respect to individually designed changes as specified in section 7.03 of
plans), available at IRS.gov/irb/ Note. A DB plan can’t be amended to Rev. Proc. 2017-41, 2017-29 I.R.B. 92,
2022-47_IRB#RP=2022-40 or Part III of become a DC plan. If a sponsor of a DB available at IRS.gov/irb/
Rev. Proc. 2016–37, 2016–29, I.R.B. plan attempts to amend the plan to 2017-41_IRB#RP–2017-41, the
136 (with respect to pre-approved become a DC plan, or if the merger of a adopting employer must rely on the
plans), available at IRS.gov/irb/ DB plan with a DC plan results solely in opinion letter for the Pre-Approved Plan.
2016-29_IRB#RP-2016-37 . a DC plan, the DB plan is considered
terminated.
Review these documents before Where To File
completing the application. Terminating plan. If the plan is a As of July 1, 2022, Form 5300
terminating plan, file Form 5310, applications must be submitted
Application for Determination for electronically through Pay.gov.
Reminders Terminating Plan. If benefit accruals or
Disclosure request by taxpayer. A contributions have ceased, the plan and To submit Form 5300; you must:
taxpayer can authorize the IRS to trust won’t be considered terminated • Register for an account on Pay.gov,
disclose and discuss the taxpayer's until formal action has been taken to • Enter “5300” in the search box, select
return and/or return information with any terminate the plan. Form 5300, and
person(s) the taxpayer designates in a • Complete the form.
written request. Use Form 2848, Power
of Attorney and Declaration of Who May File Pay.gov can accommodate only one
Representative, or Form 8821, Tax This form may be filed by the following. uploaded file. Consolidate your
Information Authorization, for this • Individually designed plans. This attachments into a single PDF file,
purpose. See Pub. 947, Practice Before form may be filed by the employer, which cannot exceed 15MB. If your PDF
the IRS and Power of Attorney, for more (including a sole proprietor, partnership, file exceeds the 15MB limit, remove any
information. or corporation) or plan administrator to items over the limit and contact IRS
Public inspection. Form 5300 is open request a DL for an individually Customer Accounts Services at
to public inspection if there are more designed plan that: 877-829-5500 for assistance on how to
submit the removed items.
than 25 plan participants. The total 1. Has never received a DL,
number of participants must be shown regardless of when the plan was
on line 3e. See the instructions for adopted; or How To Complete the
line 3e for a definition of “participant.” 2. Has previously received a DL and Application
is specifically authorized to apply for a The application must be completed and
General Instructions new DL under current IRS guidance. signed by the employer, plan
• Pre-Approved Plan. An application administrator, or authorized
Purpose of Form for a DL for a Pre-Approved Plan may representative.
be filed on Form 5300 by an employer • N/A (not applicable) is accepted as a
File Form 5300 to request a DL from the or plan administrator, if otherwise response only if an N/A block is
IRS for the qualification of a defined permissible under Rev. Proc. 2022-40, provided.
benefit (DB) or a defined contribution

May 31, 2023 Cat. No. 10932P

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• If a number is requested, a number 6. For an employee stock ownership the EIN of one of the sponsoring
must be entered. plan (ESOP), attach: members.
• If an item provides a choice of boxes a. Form 5309, Application for This EIN must be used in all
to mark, mark only one box unless Determination of Employee Stock subsequent filings of DL requests for the
instructed otherwise. Ownership Plan; plan, and annual returns/reports for the
• If an item provides a box to mark, plan, unless there is a change of
written responses aren’t permitted. b. A statement indicating whether
• The application has formatted fields the employer is a C corporation or an S sponsor.
that will limit the number of characters corporation; and Do not use a social security
entered per field. c. An explanation if the employer’s ! number or the EIN of the trust.
• Enter a space between each word. corporate status changed after the CAUTION
Spaces count as characters. ESOP was originally adopted. The plan sponsor/employer must
• All date fields are entered as an Note. See the Procedural have an EIN. A plan sponsor/employer
eight-digit field (MM/DD/YYYY). Requirements Checklist to ensure that without an EIN can apply for one in one
• Any required attachment should refer the application package is complete of the following ways.
to the form and the line item. before submitting it. Incomplete • Online—Generally, a plan sponsor/
• The IRS may require additional applications may be closed if required employer can receive an EIN by Internet
information. items aren’t included in the submission. and use it immediately to file a return.
If the application package is closed as Go to the IRS website at IRS.gov/EIN
incomplete, the application won’t be and click on Employer ID Numbers.
What To File returned and any user fee paid with the • By mail or fax—Send in a completed
If this is only a request for a partial application won’t be refunded. (See Form SS-4, Application for Employer
termination, select the partial Rev. Proc. 2023-4 (updated annually).) Identification Number, to apply for an
termination option on line 5 and answer EIN.
“No” to the remaining form questions.
Specific Instructions Lines 1g and 1h. Enter the telephone
All applications (including and fax numbers of the plan sponsor.
applications for Pre-Approved Plans, Line 1. Enter the name, address, and
unless otherwise noted) must contain an telephone and fax numbers of the plan Line 1i. Enter the two digits
original signature and be accompanied sponsor/employer. representing the month the plan
sponsor/employer's tax year ends.
by the following. A plan sponsor means:
1. A completed Form 5300, 1. In the case of a plan that covers Lines 1j through 1m. If a foreign
including the procedural requirements the employees of one employer, the entity, follow the country's practice for
checklist. A Form 8717, User Fee for employer; entering the name of the city or town,
the province/country, and the postal
Employee Plan Determination Letter 2. In the case of a plan sponsored code.
Request, is not needed for cases by two or more entities required to be
submitted through Pay.gov, as the user combined under section 414(b), (c), or Line 2. If Form 2848 or Form 8821 is
fee is paid with the form submission. (m), one of the members participating in attached, check the box only. If not
2. A copy of the current plan the plan; or attached, enter a contact person. The
document and prior plan document(s), if 3. In the case of a plan that covers contact person listed on line 2 will
the plan has been restated. the employees and/or partner(s) of a receive copies of all correspondence.
3. Copies of all signed and dated partnership, the partnership. Lines 2h through 2k. If a foreign
plan amendments. If the plan was contact, follow the country's practice for
amended, include a copy of the last Note. The name of the plan sponsor/ entering the name of the city or town,
favorable DL and any amendments employer should be the same name that the province/country, and the postal
since the last favorable DL. The plan is used when the Form 5500, Annual code.
should be updated based on the Return/Report of Employee Benefit
Required Amendments List that was Plan, series annual return/report is filed Line 3a. This field is limited to 70
issued during the second calendar year for the plan. Line 1a is limited to 70 characters, including spaces. Fill in the
preceding the submission of the DL characters. The type of employer that plan name as it should appear on the
application (and prior Required can sponsor a 403(b) plan is defined in DL. If the plan name contains more than
Amendments List). Regulations section 1.403(b)-2(b)(8). 70 characters, abbreviations should be
used.
4. A copy of any Voluntary Line 1f. Enter the nine-digit employer
Correction Program compliance identification number (EIN) assigned to Line 3b. Enter the three-digit plan
statement or Audit Closing Agreement the plan sponsor/employer or the number, beginning with "001" and
Program closing agreement regarding organization sponsoring the 403(b) continuing in numerical order for each
the plan. plan. For a 401(a) plan, this should be plan you adopt (001–499). The
5. For an adopting employer of a the same EIN that is used when the numbering will differentiate your plans.
Pre-Approved Plan, attach a statement Form 5500 series annual return/report is The number assigned to a plan must not
explaining why the Form 5300 is being filed for the plan. be changed or used for any other plan.
This should be the same number that is
filed, and include a copy of the opinion The plan of a group of entities used on the Form 5500 series annual
letter for the plan. The plan will be combined under section 414(b), (c), or return/report for the plan.
reviewed on the basis of the Cumulative (m), whose sponsor is more than one of
List that was considered in issuing the the combined entities, should only enter Line 3c. Plan month means the month
opinion letter for the Pre-Approved Plan. in which the plan year ends. Enter the
See section 20 of Rev. Proc. 2016-37. two-digit month (MM).

-2- Instructions for Form 5300 (Rev. 6-2023)

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Line 3d. Enter the plan's original
effective date. Partial Termination Worksheet Year Year Year of partial termination Year
Line 3e. Enter the total number of 1 Participants employed:
participants. A participant is: a Number at beginning of plan year
1. Any employee participating in the b Number added during the plan year
plan, including employees under a c Total, add lines and a b
section 401(k) qualified cash or deferred
arrangement who are eligible but don’t d Number dropped during the plan year
make elective deferrals; e Number at end of plan year, subtract d
2. Retirees and other former from c
employees who have a nonforfeitable f Total number of participants in this plan
right to benefits under the plan; and separated from service without full
vesting
3. The beneficiary of a deceased
employee who is receiving or will in the 2 Present value (as of month / day)
future receive benefits under the plan. during the year of
Include one beneficiary for each a Plan assets
deceased employee regardless of the b Accrued benefits
number of individuals receiving benefits.
c Vested benefits
Example. Payment of a deceased
employee's benefit to three children is 3 Submit a description of the actions that may have resulted (or might result) in a partial
termination. Include an explanation of how the plan meets the requirements of section 411(d)
considered a payment to one (3).
beneficiary.
Lines 3f and 3g. See Notice 2017-1,
2017-2 I.R.B. 367, (or later guidance) Provide detailed information pay. Benefits are generally described as
for further details, including how to regarding the partial termination, a percentage of final average pay, with
determine compensation. including data specified on the Partial the percentage determined as the
Line 4a. Enter the number that Termination Worksheet in these accumulation of percentage points or
corresponds to the request being made instructions. lump-sum credits received for each year
(enter one number only). 1. Using the format in the Partial of service. Generally, the accumulated
Enter 1 if the plan is a new plan Termination Worksheet, submit a percentage points or lump-sum credits
that's being submitted within its initial schedule of information for the plan year are multiplied by final average or career
remedial amendment period described in which the partial (or potential partial) average compensation to determine the
under Regulations section 1.401(b)-1(d) termination began along with the lump-sum amount.
(1) or as extended in other guidance. following plan year, and for the 2 prior A “cash balance” plan is a DB plan
See Rev. Proc. 2022-40 and Rev. Proc. plan years, to the extent information is which, rather than or in addition to
2019-39. available. expressing the accrued benefit as a life
Enter 2 if this plan is an existing plan 2. If the plan has more than one annuity commencing at normal
that has never received a favorable DL. benefit computation formula, provide a retirement age, defines benefits for
schedule of information in the same each employee in terms more common
Enter 3 if neither 1 nor 2 applies and format as lines 1a through 1f of the to a DC plan, that is, as a single-sum
the plan is specifically authorized to worksheet for each benefit computation amount equal to the employee’s
apply for a DL under applicable IRS formula. hypothetical account balance. Benefits
guidance. Include an attachment that consist of accumulated hypothetical
cites the applicable IRS guidance and 3. Include an explanation of how the allocation credits in an account plus
explain how the plan meets the criteria plan meets the requirements of section accumulated hypothetical interest
for a DL submission. 411(d)(3). credits for the account.
Partial termination request. Enter 3 if Special ruling requests. See Rev. Note. If this is only a request for a
requesting a determination with respect Proc. 2022-40 and Rev. Proc. 2023-4 partial termination, answer “No” for all
to a partial termination. Employers and (updated annually) for other types of questions after line 5.
plan administrators that request a issues for which a Form 5300 may be
determination on a potential partial filed. Line 6. Attach a statement that
provides the following.
termination may not request a DL on Line 4b. If line 4a is “1,” enter the date
their entire plan unless the plan is the plan was originally adopted. If the 1. Name of plans involved.
otherwise eligible for a DL. Indicate in initial plan is a proposed plan document, 2. Type of plan.
the cover letter if a partial termination enter “09/09/9999.” 3. Date of merger, consolidation,
may have occurred or might occur as a spinoff, or transfer of plan assets or
result of proposed actions. If the Line 5. A pension equity plan (PEP) is
submission is only for a partial a DB plan which, rather than or in liabilities.
termination request, only complete lines addition to expressing the accrued 4. Verification that each plan
1–5 and submit the Form 8717 with the benefit as a life annuity commencing at involved was qualified at the time of the
user fee. DO NOT submit the other normal retirement age, defines benefits merger, consolidation, spinoff, or
items under What To File, earlier. for each employee as an amount equal transfer of plan assets or liabilities.
to an accumulated percentage of final

Instructions for Form 5300 (Rev. 6-2023) -3-

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If the plan previously obtained a DL,        employees under Regulations section        Enter 1 if the eligible employer is a 
only provide information on a                1.410(b)-6(d)(2).                          tax-exempt organization under 501(c)
transaction that occurred after the most                                                (3) including including but not limited to 
                                             Line 12. Check “Yes” if the plan is an 
recent DL was issued.                                                                   a church defined under 3121(w)(3)(A), 
                                             insurance contract plan under section 
Note. Verification includes (1) a copy of    412(e)(3).                                 or a qualified church-controlled 
                                                                                        organization (QCCO) under section 
a prior DL, opinion, or advisory letter; (2) Line 13. Check “Yes” if the plan is a      3121(w)(3)(B).
plan document and/or adoption                multiemployer collectively bargained 
agreement; and (3) interim and               plan under section 414(f).                 Enter 2 if the eligible employer is a 
discretionary amendments.                                                               state, as defined by Regulations section 
                                             Line 14. Check “Yes” if the plan is a      1.403(b)-2(b)(20), a political subdivision 
Note. For qualified individually             multiple employer plan under section       of a state, or any agency or 
designed plans, interim amendments           413(c).                                    instrumentality of a state with respect to 
only apply if the adoption deadline is       Line 15. If “Yes,” attach a statement      an employee performing services in a 
before January 1, 2017. If applicable,       identifying the plan sections that satisfy public school, as defined by 
file Form 5310-A, Notice of Plan Merger      the safe harbor (including, if applicable, Regulations section 1.403(b)-2(b)(14).
or Consolidation, Spinoff, or Transfer of    permitted disparity requirements) and      Enter 3 if the eligible employer is the 
Plan Assets or Liabilities; Notice of        specify which of the following             employer of a minister described in 
Qualified Separate Lines of Business,        regulations is intended to be satisfied.   section 414(e)(5)(A), but only with 
30 days prior to the merger,                 • 1.401(a)(4)-2(b)(2) DC plan with         respect to the minister or a 
consolidation, or transfer of assets or      uniform allocation formula.                self-employed minister described in 
liabilities.                                 • 1.401(a)(4)-3(b)(3) unit credit DB       section 414(e)(5)(A).
Line 7. Check “Yes” and attach an            plan.
explanation if the plan has any matter       • 1.401(a)(4)-3(b)(4)(i)(C)(1) unit credit Line 24. Check “Yes”if the eligible 
pending before:                              DB fractional rule plan.                   employer is a section 501(c)(3) 
                                             • 1.401(a)(4)-3(b)(4)(i)(C)(2) flat        organization that satisfies the 
1. The IRS (including the Voluntary          benefit DB plan.                           requirements of section 3121(w)(3)(B).
                                             •
Correction Program),                           1.401(a)(4)-3(b)(5) insurance            Line 25. Check “Yes” if the 
2. The Department of Labor,                  contract plan.                             church-controlled organization is a 
3. The Pension Benefit Guaranty              Line 16. Check “Yes” if the plan utilizes  non-QCCO as defined in section 414(c)
Corporation (PBGC), or                       the permitted disparity rules of section   (2)(B).
4. Any court (including bankruptcy           401(l).
court).                                                                                 Note.  A “Yes” answer means the plan 
                                             Line 17. If “Yes,” attach a statement      is maintained by a church controlled 
The attachment should include a              providing the plan name, the EIN of the    tax-exempt organization under 501(c)
contact person's name and telephone          plan sponsor/employer, the plan type of    (3) that is not a QCCO.
number and agency or court.                  the other plan, and a copy of pertinent 
                                             provisions from the other plan regarding   Line 26. Check “Yes” if the plan is a 
Line 8. Section 3001 of the Employee                                                    church plan under section 414(e) that 
                                             the offset.
Retirement Income Security Act                                                          hasn’t made a section 410(d) election.
(ERISA) of 1974 requires that applicants     Line 18. If this is a request for an 
subject to section 410 provide evidence      individually designed plan that consists   Line 27. Check “Yes” if this plan allows 
that each employee who qualifies as an       of a DB plan and a qualified cash or       for employee after-tax contributions.
interested party has been notified of the    deferred arrangement, submit two           Line 28. Check “Yes” if this plan allows 
filing of the application. If “Yes” is       Forms 5300 and two applicable user         for elective deferrals.
marked, it means that each employee          fees and provide an attachment with the 
has been notified as required by             plan sponsor/employer EIN and plan         Line 29. Check “Yes” if this plan offers 
Regulations section 1.7476-1. If this is a   number of the other plan.                  matching contributions.
one-person plan or if this plan isn’t        Line 19. If the plan has been restated     Line 30. Check “Yes” if this plan allows 
subject to section 410, a copy of the        to change the type of plan under           for non-elective employer contributions 
notice isn’t required to be attached to      Regulations section 1.401-1, check         other than matching contributions.
this application. If “No” is marked or this  “Yes” and attach a statement explaining    Line 31. Check “Yes” if this plan 
line is blank, the application will be       the change.                                sponsor has less than 1,000 
returned. Rules defining “interested 
parties” and the form of notification are    Line 20. Check “Yes” if this plan is a     employees.
in Regulations section 1.7476-1. See         pooled employer plan under section         Line 32. Check “Yes” if this plan is 
Part IIB of Rev. Proc. 2023-4 (updated       413(e).                                    sponsored by an educational 
annually).                                   Line 21. Check “Yes” if this plan is       organization as defined in section 
Line 9. Check “Yes”if the plan is a          requesting a ruling under 401(h).          170(b)(1)(A) in which the employee 
                                                                                        contributions were contributed to a 
governmental plan under section              Line 22. Check “Yes” if this plan is       credit union described in section 501(c)
414(d).                                      requesting a ruling under section 420.     (14) that maintains separate 
Line 10. Check “Yes” if the plan is a        Line 23. Enter the number that             nonforfeitable special share accounts 
church plan under section 414(e) that        corresponds to the 403(b) eligible         for each employee. A plan established 
hasn’t made a section 410(d) election.       employer defined in Regulations section    on or before May 17, 1982, has 
Line 11. Check “Yes” if the plan             1.403(b)-2(b)(8).                          grandfathered status for this for 
benefits any collectively bargained                                                     accounts administered by the credit 

                                                               -4-                      Instructions for Form 5300 (Rev. 6-2023)

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union but no employees first covered by accounts for the assets at the • Go to IRS.gov/ITA for the Interactive
the plan after May 17, 1982, is covered participant level. Tax Assistant, a tool that will ask you
by Rev. Rul. 82-120. A “Yes” answer is 4. A retirement income account is a questions on a number of tax law topics
also required if the submitted plan was defined contribution program and provide answers. You can print the
established by a church-related established or maintained by a church, entire interview.
organization and was a defined benefit or a church-related organization, • You may also be able to access tax
plan effective September 3, 1982, when pursuant to a plan as defined section in law information in your electronic filing
403(b) treatment was established. 1.403(b)-9(a). software.

Line 33. Getting tax forms and publications.
1. A custodial account is defined in How To Get Tax Help
Go to IRS.gov/Forms to view,
Regulations section 1.403(b)-8(d)(2) as If you have questions about a tax issue, download, or print all of the forms and
a plan, or separate account under a need help preparing your tax return, or publications you may need. You can
plan, in which an amount attributable to want to download free publications, also download and view popular tax
section 403(b) contributions (or forms, or instructions, go to IRS.gov, publications and instructions (including
amounts rolled into a section 403(b) and find resources that can help you the Form 1040 instructions) on mobile
contract, as described in Regulations right away. devices as an eBook at no charge. Or,
section 1.403(b)-10(d) is held by a bank Getting answers to your tax you can go to IRS.gov/OrderForms to
or a person who satisfies the conditions law questions. On IRS.gov get place an order and have forms mailed to
in section 401(f)(2) if the conditions in answers to your tax questions you within 10 business days.
Regulations sections 1.403(b)-8(d)(2)(i) anytime, anywhere. By phone. For questions regarding this
through (iv) are satisfied.
• Go to IRS.gov/Help or IRS.gov/ form, call the Employee Plans Customer
2. Individual annuity contracts are LetUsHelp for a variety of tools that will Service toll free at 877-829-5500.
annuity contracts defined in Regulations help you get answers to some of the
section 1.403(b)-8(c). most common tax questions.
3. A Group Annuity Contract is a
single annuity contract which separately

Privacy Act and Paperwork Reduction Act Notice. We ask for information on this form to carry out the Internal Revenue
laws of the United States. We use this information to determine whether the plan complies with these laws. You aren’t required
to request a determination letter; however, if you do so, sections 6001, 6011, 6058(a), and 6109 require you to provide the
information requested. Failure to provide this information in a timely manner, or providing false or fraudulent information, may
subject you to penalties.
You aren’t 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. However, section 6104(b) makes certain information contained in this
form publicly available. We may also give it to the Department of Labor or the Pension Benefit Guaranty Corporation (PBGC)
for administration of ERISA; the Department of Justice for civil and criminal litigation; and cities, states, the District of Columbia,
and U.S. commonwealths and possessions for use in administering their tax laws. We may also disclose this information to
other countries under a treaty, to federal and state agencies to enforce federal nontax criminal laws, and to federal law
enforcement and intelligence agencies to combat terrorism.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time
is:
Recordkeeping Learning about the law or the form Preparing the form Copying, assembling, and sending the form
Form 5300 33 hr., 57 min. 10 hr., 7 min. 17 hr., 38 min. 1 hr., 52 min.

We welcome your comments about this publication and your suggestions for future editions. You can send us comments
throughIRS.gov/FormComments.
Or you can write to:
Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224

Don’t send Form 5300 to this address. Instead, see Where to File, earlier.

Instructions for Form 5300 (Rev. 6-2023) -5-

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