Credit for Small Employer Pension Plan                                          OMB No. 1545-1810 
Form  8881                                    Startup Costs and Auto-Enrollment
(Rev. December 2020)                                     ▶ Attach to your tax return.                                     Attachment   
Department of the Treasury       ▶ Go to www.irs.gov/Form8881 for instructions and the latest information.                Sequence No.  130
Internal Revenue Service 
Name(s) shown on return                                                                                      Identifying number 

Part I  Credit for Small Employer Pension Plan Startup Costs
1     Qualified startup costs incurred during the tax year . . . . . . . . .          .   1
2     Enter one-half of line 1 . . . .      . . . . .      . . . . . . . . .          . . .        . . . . . .            2 
3     Enter the number of employees eligible to participate in the pension plan. See instructions.         X 250          3 
4     Enter the greater of $500 or the amount from line 3 (Do not enter more than $5,000) .        . . . . . .            4 
5     Enter the smaller of line 2 or line 4 . . . . .      . . . . . . . . .          . . .        . . . . . .            5 
6     Credit for small employer pension plan startup costs from partnerships and S corporations        . . . .            6 
7     Reserved for future use .  . . .      . . . . .      . . . . . . . . .          . . .        . . . . . .            7
8     Add  lines  5  and  6.  Partnerships  and  S  corporations,  report  this  amount  on    Schedule  K.  All  others, 
      report this amount on Form 3800, Part III, line 1j   . . . . . . . . .          . . .        . . . . . .            8
Part II Small Employer Auto-Enrollment Credit
9     Enter $500 if an auto-enrollment option is provided for retirement savings .    . . .        . . . . . .            9
10    Small employer auto-enrollment credit from partnerships and S corporations .      . .        . . . . . .            10
11    Add  lines  9  and  10.  Partnerships  and  S  corporations,  report  this  amount  on  Schedule  K.  All  others, 
      report this amount on Form 3800, Part III, line 1j . . . . . . . . . .          . . .        . . . . . .            11
For Paperwork Reduction Act Notice, see separate instructions.             Cat. No. 33435N                                Form 8881 (Rev. 12-2020)