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Department of the Treasury
Internal Revenue Service
Instructions for Form 5300

(Rev. June 2022)
Application for Determination for Employee Benefit Plan

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

Jun 27, 2022 Cat. No. 10932P

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• If an item provides a box to mark, a. Form 5309, Application for Do not use a social security
written responses aren’t permitted. Determination of Employee Stock ! number or the EIN of the trust.
• The application has formatted fields Ownership Plan; CAUTION
that will limit the number of characters b. A statement indicating whether The plan sponsor/employer must
entered per field. the employer is a C corporation or an S have an EIN. A plan sponsor/employer
• Enter a space between each word. corporation; and without an EIN can apply for one:
Spaces count as characters. • Online—Generally, a plan sponsor/
• All date fields are entered as an c. An explanation if the employer’s
eight-digit field (MM/DD/YYYY). corporate status changed after the employer can receive an EIN by Internet
• Any required attachment should refer ESOP was originally adopted. and use it immediately to file a return.
Go to the IRS website at IRS.gov/EIN
to the form and the line item. Note. See the Procedural
and click on Employer ID Numbers
• The IRS may require additional Requirements Checklist to ensure that
(EINs).
information. the application package is complete
before submitting it. Incomplete • By mail or fax—Send in a completed
Form SS-4, Application for Employer
applications may be closed if required
Identification Number, to apply for an
What To File items aren’t included in the submission.
EIN.
If this is only a request for a partial If the application package is closed as
termination, select the partial incomplete, the application won’t be Lines 1g and 1h. Enter the telephone
termination option on line 5 and answer returned and any user fee paid with the and fax numbers of the plan sponsor.
“No” to the remaining form questions. application won’t be refunded. (See Line 1i. Enter the two digits
Rev. Proc. 2022-4 (updated annually)).
All applications (including representing the month the plan
applications for Pre-Approved Plans, sponsor/employer's tax year ends.
unless otherwise noted) must contain an Specific Instructions Lines 1j through 1m. If a foreign
original signature and be accompanied entity, follow the country's practice for
Line 1. Enter the name, address, and
by the following. entering the name of the city or town,
telephone and fax numbers of the plan
1. A completed Form 5300, sponsor/employer. province/country, and the postal code.
including the procedural requirements
A plan sponsor means: Line 2. If Form 2848 or Form 8821 is
checklist. A Form 8717, User Fee for
Employee Plan Determination Letter 1. In the case of a plan that covers attached, check the box only. If not
Request, is not needed for cases the employees of one employer, the attached, enter a contact person. The
submitted through Pay.gov, as the user employer; contact person listed on line 2 will
receive copies of all correspondence.
fee is paid with the form submission. 2. In the case of a plan sponsored
2. A copy of the current plan by two or more entities required to be Lines 2h through 2k. If a foreign
document and prior plan document(s), if combined under section 414(b), (c), or contact, follow the country's practice for
the plan has been restated. (m), one of the members participating in entering the name of the city or town,
the plan; or province/country, and the postal code.
3. Copies of all signed and dated
plan amendments. If the plan was 3. In the case of a plan that covers Line 3a. This field is limited to 70
amended, include a copy of the last the employees and/or partner(s) of a characters, including spaces. Fill in the
favorable DL and any amendments partnership, the partnership. plan name as it should appear on the
since the last favorable DL. The plan DL. If the plan name contains more than
should be updated based on the Note. The name of the plan sponsor/ 70 characters, abbreviations should be
Required Amendments List that was employer should be the same name that used.
issued during the second calendar year is used when the Form 5500, Annual
preceding the submission of the DL Return/Report of Employee Benefit Line 3b. Enter the three-digit plan
application (and prior Required Plan, series annual return/report is filed number, beginning with "001" and
Amendments List). for the plan. Line 1a is limited to 70 continuing in numerical order for each
characters. plan you adopt (001–499). The
4. A copy of any Voluntary numbering will differentiate your plans.
Correction Program compliance Line 1f. Enter the nine-digit employer The number assigned to a plan must not
statement or Audit Closing Agreement identification number (EIN) assigned to be changed or used for any other plan.
Program closing agreement regarding the plan sponsor/employer. This should This should be the same number that is
the plan. be the same EIN that is used when the used on the Form 5500 series annual
Form 5500 series annual return/report is
5. For an adopting employer of a return/report for the plan.
filed for the plan.
Pre-Approved Plan, attach a statement Line 3c. Plan month means the month
explaining why the Form 5300 is being The plan of a group of entities in which the plan year ends. Enter the
filed, and include a copy of the opinion combined under section 414(b), (c), or two-digit month (MM).
letter for the plan. The plan will be (m), whose sponsor is more than one of
reviewed on the basis of the Cumulative the combined entities, should only enter Line 3d. Enter the plan's original
List that was considered in issuing the the EIN of one of the sponsoring effective date.
opinion letter for the Pre-Approved Plan. members. Line 3e. Enter the total number of
See section 20 of Rev. Proc. 2016-37. This EIN must be used in all participants. A participant is:
6. For an employee stock ownership subsequent filings of DL requests for the 1. Any employee participating in the
plan (ESOP), attach: plan, and annual returns/reports for the plan, including employees under a
plan, unless there is a change of section 401(k) qualified cash or deferred
sponsor.

-2- Instructions for Form 5300 (Rev. 6-2022)

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arrangement who are eligible but don’t
make elective deferrals, Partial Termination Worksheet Year Year Year of partial termination Year
2. Retirees and other former 1 Participants employed:
employees who have a nonforfeitable a Number at beginning of plan year
right to benefits under the plan, and
b Number added during the plan year
3. The beneficiary of a deceased
employee who is receiving or will in the c Total, add lines and a b
future receive benefits under the plan. d Number dropped during the plan year
Include one beneficiary for each
e Number at end of plan year, subtract d
deceased employee regardless of the from c
number of individuals receiving benefits.
f Total number of participants in this plan
Example. Payment of a deceased separated from service without full
employee's benefit to three children is vesting
considered a payment to one 2 Present value (as of month / day)
beneficiary. during the year of
Lines 3f and 3g. See Notice 2017-1, a Plan assets
2017-2 I.R.B. 367, (or later guidance) b Accrued benefits
for further details, including how to
determine compensation. c Vested benefits
Line 4a. Enter the number that 3 Submit a description of the actions that may have resulted (or might result) in a partial
corresponds to the request being made termination. Include an explanation of how the plan meets the requirements of section 411(d)
(3).
(enter one number only).
Enter 1 if the plan is a new plan
that's being submitted within its initial termination began along with the average compensation to determine the
remedial amendment period described following plan year, and for the 2 prior lump-sum amount.
under Regulations section 1.401(b)-1(d) plan years, to the extent information is A “cash balance” plan is a DB plan
(1) or as extended in other guidance. available. which, rather than or in addition to
See Rev. Proc. 2016-37.
2. If the plan has more than one expressing the accrued benefit as a life
Enter 2 if this plan is an existing plan benefit computation formula, provide a annuity commencing at normal
that has never received a favorable DL. schedule of information in the same retirement age, defines benefits for
Enter 3 if neither 1 nor 2 apply and format as lines 1a through 1f of the each employee in terms more common
the plan is specifically authorized to worksheet for each benefit computation to a DC plan, that is, as a single-sum
apply for a DL under applicable IRS formula. amount equal to the employee’s
guidance. Include an attachment that 3. Include an explanation of how the hypothetical account balance. Benefits
cites the applicable IRS guidance and plan meets the requirements of section consist of accumulated hypothetical
explain how the plan meets the criteria 411(d)(3). allocation credits in an account plus
for a DL submission. accumulated hypothetical interest
Special ruling requests. See Rev.
Partial termination request. Enter 3 if credits for the account.
Proc. 2016-37 and Rev. Proc. 2022-4
requesting a determination with respect Note. If this is only a request for a
(updated annually) for other types of
to a partial termination. Employers and partial termination, answer “No” for all
issues for which a Form 5300 may be
plan administrators that request a questions after line 5.
filed.
determination on a potential partial
termination may not request a DL on Line 4b. If line 4a is “1,” enter the date Line 6. Check “Yes” if the plan is a
their entire plan unless the plan is the plan was originally adopted. If the governmental plan under section
otherwise eligible for a DL. Indicate in initial plan is a proposed plan document, 414(d).
the cover letter if a partial termination enter “09/09/9999.” Line 7. Check “Yes” if the plan is a
may have occurred or might occur as a Line 5. A pension equity plan (PEP) is church plan under section 414(e) that
result of proposed actions. If the a DB plan which, rather than or in hasn’t made a section 410(d) election.
submission is only for a partial addition to expressing the accrued Line 8. Check “Yes” if the plan benefits
termination request, only complete lines benefit as a life annuity commencing at any collectively bargained employees
1–5 and submit the Form 8717 with the normal retirement age, defines benefits under Regulations section 1.410(b)-6(d)
user fee. DO NOT submit the other for each employee as an amount equal (2).
items under What To File, earlier. to an accumulated percentage of final
Provide detailed information pay. Benefits are generally described as Line 9. Check “Yes” if the plan is an
regarding the partial termination, a percentage of final average pay, with insurance contract plan under section
including data specified on the Partial the percentage determined as the 412(e)(3).
Termination Worksheet in these accumulation of percentage points or Line 10. Check “Yes” if the plan is a
instructions. lump-sum credits received for each year multiemployer collectively bargained
1. Using the format in the Partial of service. Generally, the accumulated plan under section 414(f).
Termination Worksheet, submit a percentage points or lump-sum credits
Line 11. Check “Yes” if the plan is a
schedule of information for the plan year are multiplied by final average or career
multiple employer plan under section
in which the partial (or potential partial) 413(c).

Instructions for Form 5300 (Rev. 6-2022) -3-

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Line 12. Section 3001 of the Employee fees and provide an attachment with the 2. The Department of Labor,
Retirement Income Security Act of 1974 plan sponsor/employer EIN and plan 3. The Pension Benefit Guaranty
requires that applicants subject to number of the other plan. Corporation (PBGC), or
section 410 provide evidence that each Line 17. Attach a statement that 4. Any court (including bankruptcy
employee who qualifies as an interested provides the following. court).
party has been notified of the filing of
1. Name of plans involved.
the application. If “Yes” is marked, it The attachment should include a
means that each employee has been 2. Type of plan. contact person's name and telephone
notified as required by Regulations 3. Date of merger, consolidation, number and agency or court.
section 1.7476-1. If this is a one-person spinoff, or transfer of plan assets or
plan or if this plan isn’t subject to section liabilities. How To Get Tax Help
410, a copy of the notice isn’t required 4. Verification that each plan If you have questions about a tax issue,
to be attached to this application. If “No” involved was qualified at the time of the need help preparing your tax return, or
is marked or this line is blank, the merger, consolidation, spinoff, or want to download free publications,
application will be returned. Rules transfer of plan assets or liabilities. forms, or instructions, go to IRS.gov and
defining “interested parties” and the find resources that can help you right
form of notification are in Regulations If the plan previously obtained a DL, away.
section 1.7476-1. See Part IIB of Rev. only provide information on a
Proc. 2022-4 (updated annually). transaction that occurred after the most Getting answers to your tax
recent DL was issued. law questions. On IRS.gov get
Line 13. If “Yes,” attach a statement answers to your tax questions
identifying the plan sections that satisfy Note. Verification includes (1) a copy of anytime, anywhere.
the safe harbor (including, if applicable, a prior DL, opinion letter; (2) plan • Go to IRS.gov/Help or IRS.gov/
permitted disparity requirements) and document and/or adoption agreement; LetUsHelp pages for a variety of tools
specify which of the following and (3) interim and discretionary that will help you get answers to some
regulations is intended to be satisfied. amendments. of the most common tax questions.
• 1.401(a)(4)-2(b)(2) DC plan with
uniform allocation formula. Note. For individually designed plans, • Go to IRS.gov/ITA for the Interactive
Tax Assistant, a tool that will ask you
• 1.401(a)(4)-3(b)(3) unit credit DB interim amendments only apply if the
questions on a number of tax law topics
plan. adoption deadline is before January 1,
and provide answers. You can print the
• 1.401(a)(4)-3(b)(4)(i)(C)(1) unit credit 2017. See Rev. Proc. 2016-37.
entire interview.
DB fractional rule plan. If applicable, file Form 5310-A,
• 1.401(a)(4)-3(b)(4)(i)(C)(2) flat Notice of Plan Merger or Consolidation, • You may also be able to access tax
law information in your electronic filing
benefit DB plan. Spinoff, or Transfer of Plan Assets or
software.
• 1.401(a)(4)-3(b)(5) insurance Liabilities; Notice of Qualified Separate
contract plan. Lines of Business, 30 days prior to the Getting tax forms and publications.
Line 14. Check “Yes” if the plan utilizes merger, consolidation, or transfer of Go to IRS.gov/Forms to view,
the permitted disparity rules of section assets or liabilities. download, or print all of the forms and
401(l). Line 18. If the plan has been restated publications you may need. You can
Line 15. If “Yes,” attach a statement to change the type of plan under also download and view popular tax
providing the plan name, the EIN of the Regulations section 1.401-1, check publications and instructions (including
plan sponsor/employer, the plan type of “Yes” and attach a statement explaining the Form 1040 instructions) on mobile
the other plan, and a copy of pertinent the change. devices as an eBook at no charge. Or,
you can go to IRS.gov/OrderForms to
provisions from the other plan regarding Line 19. Check “Yes” and attach an place an order and have forms mailed to
the offset. explanation if the plan has any matter you within 10 business days.
Line 16. If this is a request for an pending before:
individually designed plan that consists 1. The Internal Revenue Service By phone. For questions regarding this
of a DB plan and a qualified cash or (including the Voluntary Correction form, call the Employee Plans Customer
deferred arrangement, submit two Program), Service toll free at 877-829-5500.
Forms 5300 and two applicable user

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.

-4- Instructions for Form 5300 (Rev. 6-2022)

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   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 
from IRS.gov/FormsComments.
   Or you can write to:
   Internal Revenue Service
   Tax Forms and Publications
   1111 Constitution Ave. NW, IR-6526
   Washington, DC 20224

Instructions for Form 5300 (Rev. 6-2022)                -5-

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