About this form

A provider or mass submitter uses Form 4461, Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plan, to apply for an opinion letter for a pre-approved defined contribution plan.

See the Instructions for Form 4461 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:

• Current Plan Document (NOTE: If a plan received an opinion letter for the preceding cycle, it is strongly encouraged to submit a redline of the plan highlighting the changes made.)
• Adoption Agreement, if applicable
• Cover Letter
• Form 2848, Power of Attorney and Declaration of Representative or Form 8821, Tax Information Authorization, if applicable
• Certification Regarding Interim Good Faith Amendments, if applicable
• Copy of last opinion letter, if applicable
• 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 and applicant 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.

After you submit your application

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.

Please don't contact us about your application's status until 60 days after the end of the submission period or the date you filed, whichever is later.

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.