About this form

Organizations file Form 5300 to request a determination letter from the IRS for the qualification of a defined benefit (DB) plan, defined contribution (DC) plan, or 403(b) plan and the exempt status of any related trust.

See the Instructions for Form 5300 for help with the form.

You must have a single PDF file (not exceeding 15MB) that you will upload at the end of the application. This PDF must contain a copy of your:

• Form 2848, Power of Attorney and Declaration of Representative or Form 8821, Tax Information Authorization
• Prior Determination Letter
• Opinion/Advisory Letter
• Cover Letter
• Amendments (any prior plan documents being submitted along with any applicable amendments)
• Current Plan Document
• Adoption Agreement
• Trust Document
• Other Applicable Documents (any additional documents not listed above)

Remove any item(s) that cause the PDF file to exceed 15MB. You may fax additional documents that exceed the 15MB limit to 844-255-4818. Be sure the pay.gov tracking ID number is listed on the fax coversheet along with the EIN, applicant  name, and plan name. Faxes sent to IRS are converted into attachments delivered via email to an Outlook mailbox. If the size of the fax creates an attachment that exceeds 150MB it will not be delivered due to network protections.  No notification is issued if it occurs.  To avoid the problem, split up a large fax by sending separate, smaller faxes.  Fax the EP Customer Service line at 855-224-1311 if you want the IRS to confirm your fax or faxes have been delivered.

The employer must have an Employer Identification Number (EIN) DO NOT ENTER a Social Security Number (SSN) on the form.

After you submit your application

You can expect to hear from us within 145 days. We can't issue a determination letter until 60 days after we receive your application, to allow interested parties time to submit comments to us.

After you submit your application, you will receive a confirmation e-mail. Please treat it as an acknowledgement notice. You will not receive a separate confirmation for cases submitted through pay.gov.

If you receive an email that the transaction was cancelled due to an issue with the payment, you must: complete a new application, select a new payment method and provide all previously submitted attachments. Please note that this email may be received several days after submission of your application. In lieu of creating a new application, you can select My Account at the top right-hand corner of this page, select My Forms, select Submitted, locate the application from the list to be resubmitted and select Duplicate on the right hand side. Once Duplicate is selected, you can click continue to the form and the completed application will come up. You will just need to verify the information, add the attachment, make the payment, and submit.

After 145 days, if you haven't been contacted, you can call the toll-free Customer Account Services number, Monday through Friday, 8 a.m. - 5 p.m. (local time), at 877-829-5500 to check on the status.

Have your EIN and Plan Number available to identify your application efficiently. For more information, go on the "Tax Information for Retirement Plans" webpage at IRS.gov/ep.

Accepted Payment Methods:

• Bank account (ACH)
• Debit or credit card

With an account you can:

• See the payments you made since you created an account.
• Store payment information so you don't have to re-enter it.
• Copy a form you already submitted the next time you need to make a payment.

To take advantage of these benefits, you can Sign In . If you don't have an existing account, you will have the option to create an account on the sign-in page. To continue as a guest user, click the 'Continue to the Form' button.