Plan sponsors or administrators of pension, profit-sharing, or 403(b) plans use Form 5310 to ask the IRS to make a determination on the plan's qualification status at the time of the plan's termination.
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.
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 document locator number available to identify your application efficiently. For more information, go on the "Tax Information for Retirement Plans" webpage at IRS.gov/ep
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