Form 5300 Electronic Submission

 

The IRS is revising Form 5300, Application for Determination for Employee Benefit Plan, and its instructions, to be submitted electronically.

Beginning June 1, 2022, you’ll be able to submit a Form 5300 determination application electronically at www.Pay.gov. Do a search on Pay.gov for 5300 to find the form and follow the directions on that webpage. The IRS will continue to accept paper versions of Form 5300 through June 30, 2022.

You'll receive a confirmation e-mail after you submit your Form 5300 application through Pay.gov that is your acknowledgement notice. The IRS does not mail a separate acknowledgement letter for Pay.gov submissions.

Pay.gov will accept one additional PDF document (less than 15MB) as part of your submission. Remove any items over the 15MB limit before you submit. Fax any remaining documents to 844-255-4818. To have the information associated with your application, include a fax coversheet that contains the Pay.gov Tracking ID, employer name, EIN, and the plan name listed on the submitted Form 5300. Contact IRS Customer Accounts Services at 877-829-5500 for additional help.

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. Applicants must pay the user fee through Pay.gov for an electronic submission using a bank account, credit card, or debit card.

See Revenue Procedure 2022-4 for the latest procedures and user fees for determination letter requests.

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