Retirement plan forms and publications | Internal Revenue Service

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Use the spacebar to open the File sub menu or enter to navigate to the File page." role="application" id="accessible-megamenu-nav-item-0">File</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-file-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/filing" class="mobile-only-text" id="accessible-megamenu-file-submenu-0" data-drupal-link-system-path="node/19656">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-1">INFORMATION FOR…</span> </li> <li><a href="/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-file-submenu-2" data-drupal-link-system-path="node/19456">Individuals</a> </li> <li><a href="/businesses" id="accessible-megamenu-file-submenu-3" data-drupal-link-system-path="node/18976">Business & Self Employed</a> </li> <li><a href="/charities-and-nonprofits" id="accessible-megamenu-file-submenu-4" data-drupal-link-system-path="node/58461">Charities and Nonprofits</a> </li> <li><a href="/individuals/international-taxpayers" id="accessible-megamenu-file-submenu-5" data-drupal-link-system-path="node/19696">International Taxpayers</a> </li> <li><a href="/government-entities/federal-state-local-governments" id="accessible-megamenu-file-submenu-6" data-drupal-link-system-path="node/19446">Federal State and Local Governments</a> </li> <li><a href="/government-entities/indian-tribal-governments" id="accessible-megamenu-file-submenu-7" data-drupal-link-system-path="node/19601">Indian Tribal Governments</a> </li> <li><a href="/tax-exempt-bonds" id="accessible-megamenu-file-submenu-8" data-drupal-link-system-path="node/19671">Tax Exempt Bonds</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-9">FILING FOR INDIVIDUALS</span> </li> <li><a href="/filing/individuals/how-to-file" id="accessible-megamenu-file-submenu-10" data-drupal-link-system-path="node/22856">How to File</a> </li> <li><a href="/filing/individuals/when-to-file" id="accessible-megamenu-file-submenu-11" data-drupal-link-system-path="node/22726">When to File</a> </li> <li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-file-submenu-12" data-drupal-link-system-path="node/2442">Where to File</a> </li> <li><a href="/filing/individuals/update-my-information" id="accessible-megamenu-file-submenu-13" data-drupal-link-system-path="node/22861">Update Your Information</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-14">POPULAR</span> </li> <li><a href="/individuals/get-transcript" id="accessible-megamenu-file-submenu-15" data-drupal-link-system-path="node/136676">Get Your Tax Record</a> </li> <li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-file-submenu-16" data-drupal-link-system-path="node/17153">Apply for an Employer ID Number (EIN)</a> </li> <li><a href="/filing/wheres-my-amended-return" id="accessible-megamenu-file-submenu-17" data-drupal-link-system-path="node/17175">Check Your Amended Return Status</a> </li> <li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-file-submenu-18" data-drupal-link-system-path="node/16696">Get an Identity Protection PIN (IP PIN)</a> </li> <li><a href="/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-file-submenu-19" data-drupal-link-system-path="node/54546">File Your Taxes for Free</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/payments" aria-controls="accessible-megamenu-pay-submenu" aria-expanded="false" aria-label="Pay menu has additional options. Use the spacebar to open the Pay sub menu or enter to navigate to the Pay page." role="application" id="accessible-megamenu-nav-item-1">Pay</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-pay-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/payments" class="mobile-only-text" id="accessible-megamenu-pay-submenu-0" data-drupal-link-system-path="node/19551">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-1">PAY BY</span> </li> <li><a href="/payments/direct-pay-with-bank-account" id="accessible-megamenu-pay-submenu-2" data-drupal-link-system-path="node/10224">Bank Account (Direct Pay)</a> </li> <li><a href="/payments/online-payment-agreement-application" id="accessible-megamenu-pay-submenu-3" data-drupal-link-system-path="node/16716">Payment Plan (Installment Agreement)</a> </li> <li><a href="/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-pay-submenu-4" data-drupal-link-system-path="node/15488">Electronic Federal Tax Payment System (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-5">POPULAR</span> </li> <li><a href="/payments/online-account-for-individuals" id="accessible-megamenu-pay-submenu-6" data-drupal-link-system-path="node/11608">Your Online Account</a> </li> <li><a href="/individuals/tax-withholding-estimator" id="accessible-megamenu-pay-submenu-7" data-drupal-link-system-path="node/107181">Tax Withholding Estimator</a> </li> <li><a href="/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-pay-submenu-8" data-drupal-link-system-path="node/17135">Estimated Taxes</a> </li> <li><a href="/payments/penalties" id="accessible-megamenu-pay-submenu-9" data-drupal-link-system-path="node/91826">Penalties</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/refunds" aria-controls="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-label="Refunds menu has additional options. Use the spacebar to open the Refunds sub menu or enter to navigate to the Refunds page." role="application" id="accessible-megamenu-nav-item-2">Refunds</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/refunds" class="mobile-only-text" id="accessible-megamenu-refunds-submenu-0" data-drupal-link-system-path="node/130131">Overview</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-refunds-submenu-1" data-drupal-link-system-path="node/19556">Where's My Refund</a> </li> <li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-refunds-submenu-2" data-drupal-link-system-path="node/10971">Direct Deposit</a> </li> <li><a href="/taxtopics/tc203" id="accessible-megamenu-refunds-submenu-3" data-drupal-link-system-path="node/67936">Reduced Refunds</a> </li> <li><a href="/filing/file-an-amended-return" id="accessible-megamenu-refunds-submenu-4" data-drupal-link-system-path="node/128551">Amend Return</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/credits-and-deductions" aria-controls="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-label="Credits & Deductions menu has additional options. Use the spacebar to open the Credits & Deductions sub menu or enter to navigate to the Credits & Deductions page." role="application" id="accessible-megamenu-nav-item-3">Credits & Deductions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-credits-deductions-submenu-0" data-drupal-link-system-path="node/80206">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-1">INFORMATION FOR...</span> </li> <li><a href="/credits-and-deductions-for-individuals" title="For you and your family" id="accessible-megamenu-credits-deductions-submenu-2" data-drupal-link-system-path="node/5">Individuals</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> For you and your family </span> </li> <li><a href="/credits-deductions/businesses" title="Standard mileage and other information" id="accessible-megamenu-credits-deductions-submenu-3" data-drupal-link-system-path="node/19941">Businesses & Self-Employed</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Standard mileage and other information </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-4">POPULAR</span> </li> <li><a href="/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-credits-deductions-submenu-5" data-drupal-link-system-path="node/18966">Earned Income Credit (EITC)</a> </li> <li><a href="/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-credits-deductions-submenu-6" data-drupal-link-system-path="node/771">Child Tax Credit</a> </li> <li><a href="/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-credits-deductions-submenu-7" data-drupal-link-system-path="node/126641">Clean Energy and Vehicle Credits</a> </li> <li><a href="/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-credits-deductions-submenu-8" data-drupal-link-system-path="node/5229">Standard Deduction</a> </li> <li><a href="/retirement-plans" id="accessible-megamenu-credits-deductions-submenu-9" data-drupal-link-system-path="node/19741">Retirement Plans</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/forms-instructions" aria-controls="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-label="Forms & Instructions menu has additional options. Use the spacebar to open the Forms & Instructions sub menu or enter to navigate to the Forms & Instructions page." role="application" id="accessible-megamenu-nav-item-4">Forms & Instructions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/forms-instructions" class="mobile-only-text" id="accessible-megamenu-forms-instructions-submenu-0" data-drupal-link-system-path="node/6">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-1">POPULAR FORMS & INSTRUCTIONS</span> </li> <li><a href="/forms-pubs/about-form-1040" title="Individual Tax Return" id="accessible-megamenu-forms-instructions-submenu-2" data-drupal-link-system-path="node/16022">Form 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Individual Tax Return </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="Instructions for Form 1040 " id="accessible-megamenu-forms-instructions-submenu-3">Form 1040 Instructions</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Instructions for Form 1040 </span> </li> <li><a href="/forms-pubs/about-form-w-9" title="Request for Taxpayer Identification Number (TIN) and Certification" id="accessible-megamenu-forms-instructions-submenu-4" data-drupal-link-system-path="node/15825">Form W-9</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Taxpayer Identification Number (TIN) and Certification </span> </li> <li><a href="/forms-pubs/about-form-4506-t" title="Request for Transcript of Tax Return" id="accessible-megamenu-forms-instructions-submenu-5" data-drupal-link-system-path="node/10554">Form 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Transcript of Tax Return </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Employee's Withholding Certificate" id="accessible-megamenu-forms-instructions-submenu-6" data-drupal-link-system-path="node/15498">Form W-4</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employee's Withholding Certificate </span> </li> <li><a href="/forms-pubs/about-form-941" title="Employer's Quarterly Federal Tax Return" id="accessible-megamenu-forms-instructions-submenu-7" data-drupal-link-system-path="node/53446">Form 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employer's Quarterly Federal Tax Return </span> </li> <li><a href="/forms-pubs/about-form-w-2" title="Employers engaged in a trade or business who pay compensation" id="accessible-megamenu-forms-instructions-submenu-8" data-drupal-link-system-path="node/5737">Form W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employers engaged in a trade or business who pay compensation </span> </li> <li><a href="/forms-pubs/about-form-9465" title="Installment Agreement Request" id="accessible-megamenu-forms-instructions-submenu-9" data-drupal-link-system-path="node/15532">Form 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Installment Agreement Request </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-10">POPULAR FOR TAX PROS</span> </li> <li><a href="/forms-pubs/about-form-1040x" title="Amend/Fix Return" id="accessible-megamenu-forms-instructions-submenu-11" data-drupal-link-system-path="node/19996">Form 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Amend/Fix Return </span> </li> <li><a href="/forms-pubs/about-form-2848" title="Apply for Power of Attorney" id="accessible-megamenu-forms-instructions-submenu-12" data-drupal-link-system-path="node/15839">Form 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for Power of Attorney </span> </li> <li><a href="/forms-pubs/about-form-w-7" title="Apply for an ITIN" id="accessible-megamenu-forms-instructions-submenu-13" data-drupal-link-system-path="node/15536">Form W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for an ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="Rules Governing Practice before IRS" id="accessible-megamenu-forms-instructions-submenu-14">Circular 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Rules Governing Practice before IRS </span> </li> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="Search" aria-label="Search" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="Search" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-en"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/help/let-us-help-you" title="Help" data-drupal-link-system-path="node/16916">Help</a> </li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li> <a href="/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Charities & Nonprofits</a> </li> <li class="last"> <a href="/tax-professionals" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">File</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/filing" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">INFORMATION FOR…</span></li><li><a href="/how-to-file-your-taxes-step-by-step">Individuals</a></li><li><a href="/businesses">Business & Self Employed</a></li><li><a href="/charities-and-nonprofits">Charities and Nonprofits</a></li><li><a href="/individuals/international-taxpayers">International Taxpayers</a></li><li><a href="/government-entities/federal-state-local-governments">Federal State and Local Governments</a></li><li><a href="/government-entities/indian-tribal-governments">Indian Tribal Governments</a></li><li><a href="/tax-exempt-bonds">Tax Exempt Bonds</a></li><li><span class="mega-menu-column-header">FILING FOR INDIVIDUALS</span></li><li><a href="/filing/individuals/how-to-file">How to File</a></li><li><a href="/filing/individuals/when-to-file">When to File</a></li><li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type">Where to File</a></li><li><a href="/filing/individuals/update-my-information">Update Your Information</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/individuals/get-transcript">Get Your Tax Record</a></li><li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number">Apply for an Employer ID Number (EIN)</a></li><li><a href="/filing/wheres-my-amended-return">Check Your Amended Return Status</a></li><li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin">Get an Identity Protection PIN (IP PIN)</a></li><li><a href="/filing/irs-free-file-do-your-taxes-for-free">File Your Taxes for Free</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Pay</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/payments" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">PAY BY</span></li><li><a href="/payments/direct-pay-with-bank-account">Bank Account (Direct Pay)</a></li><li><a href="/payments/online-payment-agreement-application">Payment Plan (Installment Agreement)</a></li><li><a href="/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Federal Tax Payment System (EFTPS)</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/payments/online-account-for-individuals">Your Online Account</a></li><li><a href="/individuals/tax-withholding-estimator">Tax Withholding Estimator</a></li><li><a href="/businesses/small-businesses-self-employed/estimated-taxes">Estimated Taxes</a></li><li><a href="/payments/penalties">Penalties</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Refunds</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/refunds" class="mobile-only-text">Overview</a></li><li><a href="/wheres-my-refund" class="mega-menu-column-header">Where's My Refund</a></li><li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">Direct Deposit</a></li><li><a href="/taxtopics/tc203">Reduced Refunds</a></li><li><a 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class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface" class="block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix">   </section> </div> </div> </div> </div> <div class="pup-main-container container"> <div class="row"> <div class="sidebar-left col-sm-12 col-md-3 col-lg-3"> <div class="region region-sidebar-first"> <section id="block-pup-irs-puphierarchicaltaxonomymenu" data-block-plugin-id="pup_hierarchical_taxonomy_menu" class="block block-pup-hierarchical-taxonomy-menu clearfix"> <div class="pup-second-nav-header"> <h3 class="pup-second-nav-heading">More In Retirement Plans</h3> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-label="Collapsed menu button. Press space to activate the menu. Then navigate using the tab key." aria-expanded="false" type="button"> <i class="fa fa-plus"></i> </button> </div> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/retirement-plans/individual-retirement-arrangements-iras" title="IRAs" id="term-18931" rel="child" lang="en" xml:lang="en" hreflang="en">IRAs</a> </li> <li class="level-2" data-indent-level="2"> <a href="/retirement-plans/plan-sponsor/types-of-retirement-plans" title="Types of retirement plans" id="term-18966" rel="child" lang="en" xml:lang="en" hreflang="en">Types of retirement plans</a> </li> <li class="level-2" data-indent-level="2"> <a href="/retirement-plans/plan-participant-employee/retirement-topics-required-minimum-distributions-rmds" title="Required minimum distributions" id="term-18951" rel="child" lang="en" xml:lang="en" hreflang="en">Required minimum distributions</a> </li> <li class="level-2" data-indent-level="2"> <a href="/retirement-plans/published-guidance" 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hreflang="en">Topic index</a> </li> </ul> </section> </div> </div> <div class="pup-header-content-rt no-gutter col-sm-12 col-md-9"> <a id="main-content"></a> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article about="/retirement-plans/retirement-plan-forms-and-publications" class="pup-article full clearfix row"> <div class="col-md-12 col-sm-12 col-xs-12"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="bfb1b81e-fd94-4101-a594-ec4d9067c1f6" href="/retirement-plans/form-5500-corner" title="Form 5500 corner"><b>Form 5500 Corner</b></a><br> Filing tips & updates, notices, and other helpful materials to assist you in preparing your Form 5500 (5500-EZ) return.</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a27a0d7c-a928-42d2-9f0a-7f85a7356146" href="/retirement-plans/form-5330-corner" title="Form 5330 corner"><b>Form 5330 Corner</b></a><br> Filing tips to assist you in preparing your Form 5330 return.</p> <h2>Forms</h2> <ul> <li style="text-align: left;">To avoid delays, use the most current version of the form.</li> <li style="text-align: left;">The freely available <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="908230e8-33fa-4a7b-a56e-a7528c403845" href="https://get.adobe.com/reader/" title="Get Adobe - Adobe Acrobat Reader">Adobe Acrobat Reader</a> software is required to view, print and search the items listed below.</li> </ul> <table border="1" cellpadding="2" cellspacing="0" class="table complex-table table-striped table-bordered table-responsive" data-a11y-ignore="tableDataShouldHaveTh" summary="EP Forms & Publications"> <thead> </thead> <tbody> <tr> <th scope="col"> <p>Name</p> </th> <th scope="col"> <p data-a11y-ignore="pNotUsedAsHeader">Title</p> </th> <th scope="col"> <p data-a11y-ignore="pNotUsedAsHeader">Current<br> version</p> </th> <th scope="col"> <p data-a11y-ignore="pNotUsedAsHeader">Separate<br> instructions?</p> </th> </tr> <tr> <td>Form W-2</td> <td>Wage and Tax Statement</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="e279b79c-e2db-4df2-8bf8-d12a2860c518" href="https://www.irs.gov/pub/irs-pdf/fw2.pdf" title="2024 Form W-2 (PDF)">Standard <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="39371288-d697-47e8-bcba-121d3faf69ee" href="https://www.irs.gov/pub/irs-pdf/iw2w3.pdf" title="2024 Inst W-2 and W-3 (PDF)">Yes <span class="link-label label-file label-file-pdf">PDF</span></a></td> </tr> <tr> <td>Form 23-EP</td> <td>Application for Enrollment to Practice Before the Internal Revenue Service as an Enrolled Retirement Plan Agent (ERPA)</td> <td><a href="/pub/irs-pdf/f23ep.pdf" title="Form 23-EP">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 945</td> <td>Annual Return of Withheld Federal Income Tax</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="341d1321-5b6e-4cb6-a1b0-8ea6fd07a92c" href="https://www.irs.gov/pub/irs-pdf/f945.pdf" title="2024 Form 945 (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="776f35f8-aafe-4840-9bf7-2a432444bc5e" href="https://www.irs.gov/pub/irs-pdf/i945.pdf" title="2024 Inst 945 (PDF)">Yes <span class="link-label label-file label-file-pdf">PDF</span></a></td> </tr> <tr> <td>Form 990-T</td> <td>Exempt Organization Business Income Tax Return</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="80e65756-158f-433d-a002-0a061aee3132" href="https://www.irs.gov/pub/irs-pdf/f990t.pdf" title="2023 Form 990-T (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="1f158534-75db-4416-a42e-e9f40c0705cc" href="https://www.irs.gov/pub/irs-pdf/i990t.pdf" title="2023 Inst 990-T (PDF)">Yes <span class="link-label label-file label-file-pdf">PDF</span></a></td> </tr> <tr> <td>Form 1099-R</td> <td> <p>Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.</p> </td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="e9764a74-ac08-42d2-8a52-679872e7c836" href="https://www.irs.gov/pub/irs-pdf/f1099r.pdf" title="2024 Form 1099-R (PDF)">Standard <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="014a87d0-5c46-46b0-9c1c-090783b593ad" href="https://www.irs.gov/pub/irs-pdf/i1099r.pdf" title="2024 Inst 1099-R and 5498 (PDF)">Yes <span class="link-label label-file label-file-pdf">PDF</span></a></td> </tr> <tr> <td> <p>Form 2848</p> </td> <td> <p>Power of Attorney and Declaration of Representative</p> </td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="5226e660-91a4-4337-ba05-e80f3fd7fcf0" href="https://www.irs.gov/pub/irs-pdf/f2848.pdf" title="0121 Form 2848 (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="1d5454a9-01dd-4519-bdc5-97ea21fd432b" href="https://www.irs.gov/pub/irs-pdf/i2848.pdf" title="0921 Inst 2848 (PDF)">Yes <span class="link-label label-file label-file-pdf">PDF</span></a></td> </tr> <tr> <td> <p>Form 4461</p> </td> <td> <p>Application for Approval of Master or Prototype or Volume Submitter Defined Contribution Plans</p> </td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="b58a3d76-8ae3-46af-90f1-8a29c74e201e" href="https://www.irs.gov/pub/irs-pdf/f4461.pdf" title="1118 Form 4461 (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td> <p>No</p> </td> </tr> <tr> <td> <p>Form 4461-A</p> </td> <td> <p>Application for Approval of Master or Prototype or Volume Submitter Defined Benefit Plan</p> </td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="3112b758-8b4b-4190-895a-47d22ef868f8" href="https://www.irs.gov/pub/irs-pdf/f4461a.pdf" title="1119 Form 4461-A (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td> <p>No</p> </td> </tr> <tr> <td> <p>Form 4461-B</p> </td> <td> <p>Application for Approval of Master or Prototype or Volume Submitter Plans</p> </td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="e9fd1b19-bd3e-4e6a-8c5d-2cbc0beefb38" href="https://www.irs.gov/pub/irs-pdf/f4461b.pdf" title="1118 Form 4461-B (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td> <p>No</p> </td> </tr> <tr> <td> <p>Form 4972</p> </td> <td> <p>Tax on Lump-Sum Distributions</p> </td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="b3094292-30bf-4ad4-bddf-3b42a5704352" href="https://www.irs.gov/pub/irs-pdf/f4972.pdf" title="2024 Form 4972 (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td> <p>No</p> </td> </tr> <tr> <td> <p>Form 5300</p> </td> <td> <p>Application for Determination for Employee Benefit Plan</p> </td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="37a32479-ae71-48a7-b17a-5feafdb7f37f" href="https://www.irs.gov/pub/irs-pdf/f5300.pdf" title="0117 Form 5300 (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="006cfe6d-eaea-404a-9081-20505a7b87bd" href="https://www.irs.gov/pub/irs-pdf/i5300.pdf" title="0623 Inst 5300 (PDF)">Yes <span class="link-label label-file label-file-pdf">PDF</span></a></td> </tr> <tr> <td> <p>Form 5304-SIMPLE</p> </td> <td> <p>Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) - Not for Use With a Designated Financial Institution</p> </td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="b015c094-6bf7-4900-9a78-c7485c56815f" href="https://www.irs.gov/pub/irs-pdf/f5304sim.pdf" title="0312 Form 5304-SIMPLE (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td> <p>No</p> </td> </tr> <tr> <td> <p>Form 5305</p> </td> <td> <p>Traditional Individual Retirement Trust Account</p> </td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="f5f12fbf-6063-4672-a805-40cddafe5dac" href="https://www.irs.gov/pub/irs-pdf/f5305.pdf" title="0417 Form 5305 (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td> <p>No</p> </td> </tr> <tr> <td> <p>Form 5305-A</p> </td> <td> <p>Traditional Individual Retirement Custodial Account</p> </td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="4757d807-2a26-40e8-be89-2303fe2c4022" href="https://www.irs.gov/pub/irs-pdf/f5305a.pdf" title="0417 Form 5305-A (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td> <p>No</p> </td> </tr> <tr> <td> <p>Form 5305-E</p> </td> <td> <p>Coverdell Education Savings Trust Account</p> </td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="1e8b2a07-c995-4f4f-9271-29442386aedf" href="https://www.irs.gov/pub/irs-pdf/f5305e.pdf" title="1016 Form 5305-E (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td> <p>No</p> </td> </tr> <tr> <td> <p>Form 5305-EA</p> </td> <td> <p>Coverdell Education Savings Custodial Account</p> </td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="b917d47a-0219-4078-b0e8-0fc1c26804d5" href="https://www.irs.gov/pub/irs-pdf/f5305ea.pdf" title="1016 Form 5305-EA (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td> <p>No</p> </td> </tr> <tr> <td> <p>Form 5305-R</p> </td> <td> <p>Roth Individual Retirement Trust Account</p> </td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="0bc8da7b-b233-4af9-be04-538be600cdc9" href="https://www.irs.gov/pub/irs-pdf/f5305r.pdf" title="0417 Form 5305-R (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td> <p>No</p> </td> </tr> <tr> <td> <p>Form 5305-RA</p> </td> <td> <p>Roth Individual Retirement Custodial Account</p> </td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="2220d9f2-e7f7-4761-a92f-1e2dd12031eb" href="https://www.irs.gov/pub/irs-pdf/f5305ra.pdf" title="0417 Form 5305-RA (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td> <p>No</p> </td> </tr> <tr> <td> <p>Form 5305-RB</p> </td> <td> <p>Roth Individual Retirement Annuity Endorsement</p> </td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="38fb84e7-d8c2-4e0b-8b68-df0cd10690d7" href="https://www.irs.gov/pub/irs-pdf/f5305rb.pdf" title="0417 Form 5305-RB (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td> <p>No</p> </td> </tr> <tr> <td> <p>Form 5305-S</p> </td> <td> <p>SIMPLE Individual Retirement Trust Account</p> </td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="3f5a93e4-fcd7-4c52-aa71-68caad873b7a" href="https://www.irs.gov/pub/irs-pdf/f5305s.pdf" title="0417 Form 5305-S (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td> <p>No</p> </td> </tr> <tr> <td> <p>Form 5305-SA</p> </td> <td>SIMPLE Individual Retirement Custodial Account</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="d3e86652-9f18-4212-b5e5-efa25faf05c5" href="https://www.irs.gov/pub/irs-pdf/f5305sa.pdf" title="0417 Form 5305-SA (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 5305-SEP</td> <td>Simplified Employee Pension - Individual Retirement Accounts Contribution Agreement</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="583727fa-f35d-49be-82ac-2c1c54733ede" href="https://www.irs.gov/pub/irs-pdf/f5305sep.pdf" title="1204 Form 5305-SEP (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td><nobr>Form 5305-SIMPLE</nobr></td> <td>Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) - for Use With a Designated Financial Institution</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="f79ea805-4cf7-447b-8527-2ad985036f2f" href="https://www.irs.gov/pub/irs-pdf/f5305sim.pdf" title="0312 Form 5305-SIMPLE (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 5305A-SEP</td> <td>Salary Reduction Simplified Employee Pension - Individual Retirement Accounts Contribution Agreement</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="64fd5302-fb02-4c6f-9727-e8f7427d91fa" href="https://www.irs.gov/pub/irs-pdf/f5305ase.pdf" title="0606 Form 5305-A-SEP (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 5306</td> <td>Application for Approval of Prototype or Employer Sponsored Individual Retirement Arrangement (IRA)</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c21bf611-c038-411c-bb6c-1a46e4977e3a" href="https://www.irs.gov/pub/irs-pdf/f5306.pdf" title="1119 Form 5306 (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 5306-A</td> <td>Application for Approval of Prototype Simplified Employee Pension (SEP) or Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA Plan)</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="6fa879e1-0eac-4f32-bceb-4efdd6e43a84" href="https://www.irs.gov/pub/irs-pdf/f5306a.pdf" title="1119 Form 5306-A (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 5307</td> <td>Application for Determination for Adopters of Modified Volume Submitter Plans</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="19fbb390-2c23-44e5-98d6-6394bb70e2a6" href="https://www.irs.gov/pub/irs-pdf/f5307.pdf" title="0614 Form 5307 (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="a3917ff9-6613-4533-ac53-2c9c914c4081" href="https://www.irs.gov/pub/irs-pdf/i5307.pdf" title="0623 Inst 5307 (PDF)">Yes <span class="link-label label-file label-file-pdf">PDF</span></a></td> </tr> <tr> <td>Form 5308</td> <td>Request for Change in Plan/Trust Year</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="5e35e875-a432-49cb-b9af-fe2ac5e6711b" href="https://www.irs.gov/pub/irs-pdf/f5308.pdf" title="1119 Form 5308 (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 5309</td> <td>Application for Determination of Employee Stock Ownership Plan</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="b7bcbf4b-4ba2-4f22-9d6b-f8ff1910c0ff" href="https://www.irs.gov/pub/irs-pdf/f5309.pdf" title="0112 Form 5309 (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 5310</td> <td> <p>Application for Determination for Terminating Plan</p> </td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="4a28f345-630d-4386-88af-43470f5fc862" href="https://www.irs.gov/pub/irs-pdf/f5310.pdf" title="1213 Form 5310 (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="089b993c-e3f6-402d-bb69-a7016b413689" href="https://www.irs.gov/pub/irs-pdf/i5310.pdf" title="0523 Inst 5310 (PDF)">Yes <span class="link-label label-file label-file-pdf">PDF</span></a></td> </tr> <tr> <td>Form 5310-A</td> <td>Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="157af642-4e8e-44e4-839f-78c0cb35fb7d" href="https://www.irs.gov/pub/irs-pdf/f5310a.pdf" title="1110 Form 5310-A (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="ab13c414-d601-4c8a-af42-e86ab1f7847c" href="https://www.irs.gov/pub/irs-pdf/i5310a.pdf" title="1220 Inst 5310-A (PDF)">Yes <span class="link-label label-file label-file-pdf">PDF</span></a></td> </tr> <tr> <td>Form 5316</td> <td>Application for Group or Pooled Trust Ruling</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="7491f5b7-992f-4cec-a02e-bccd4bdd5e2d" href="https://www.irs.gov/pub/irs-pdf/f5316.pdf" title="1221 Form 5316 (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 5329</td> <td>Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts</td> <td><a href="/pub/irs-pdf/f5329.pdf" title="Form 5329">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="e4066148-1abd-4a05-b7a9-f48fe57a530e" href="https://www.irs.gov/pub/irs-pdf/i5329.pdf" title="2023 Inst 5329 (PDF)">Yes <span class="link-label label-file label-file-pdf">PDF</span></a></td> </tr> <tr> <td>Form 5330</td> <td>Return of Excise Taxes Related to Employee Benefit Plans</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="8eee07d0-38b5-4751-bdc2-c0079493d46a" href="https://www.irs.gov/pub/irs-pdf/f5330.pdf" title="1222 Form 5330 (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="ffe65c54-1070-43e8-8824-7d71e7507b9f" href="https://www.irs.gov/pub/irs-pdf/i5330.pdf" title="1223 Inst 5330 (PDF)">Yes <span class="link-label label-file label-file-pdf">PDF</span></a></td> </tr> <tr> <td>Form 5498</td> <td>IRA Contribution Information</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="d5bd80c0-ef5c-406c-80cf-3525866a253d" href="https://www.irs.gov/pub/irs-pdf/f5498.pdf" title="2024 Form 5498 (PDF)">Standard <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="014a87d0-5c46-46b0-9c1c-090783b593ad" href="https://www.irs.gov/pub/irs-pdf/i1099r.pdf" title="2024 Inst 1099-R and 5498 (PDF)">Yes <span class="link-label label-file label-file-pdf">PDF</span></a></td> </tr> <tr> <td>Form 5500 & Schedules</td> <td>Annual Return/Report of Employee Benefit Plan</td> <td><a href="https://www.dol.gov/agencies/ebsa/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/form-5500" title="Form 5500 & Schedules">Standard</a></td> <td><a href="https://www.dol.gov/agencies/ebsa/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/form-5500" title="Form 5500 & Schedules">Yes</a></td> </tr> <tr> <td>Form 5500-EZ</td> <td>Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan</td> <td><a href="/pub/irs-pdf/f5500ez.pdf" title="Form 5500-EZ">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="4800ac54-2a66-4099-9950-2bbd1a1706ec" href="https://www.irs.gov/pub/irs-pdf/i5500ez.pdf" title="2023 Inst 5500-EZ (PDF)">Yes <span class="link-label label-file label-file-pdf">PDF</span></a></td> </tr> <tr> <td>Form 5500-SF</td> <td>Short Form Annual Return/Report of Small Employee Benefit Plan</td> <td><a href="https://www.dol.gov/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/form-5500/2020-form-5500-sf.pdf" title="Form 5500-SF">Standard <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td><a href="https://www.dol.gov/sites/dolgov/files/EBSA/employers-and-advisers/plan-administration-and-compliance/reporting-and-filing/form-5500/2020-sf-instructions.pdf" title="Form 5500-SF">Yes <span class="link-label label-file label-file-pdf">PDF</span></a></td> </tr> <tr> <td>Form 5558</td> <td>Application for Extension of Time To File Certain Employee Plan Returns</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="5a15152d-735c-41ad-a60d-8062cc9fcbe8" href="https://www.irs.gov/pub/irs-pdf/f5558.pdf" title="0124 Form 5558 (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 6088</td> <td>Distributable Benefits From Employee Pension Benefit Plans</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="868449f4-39f2-4392-a1a8-cf475fac6915" href="https://www.irs.gov/pub/irs-pdf/f6088.pdf" title="0308 Form 6088 (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 8717</td> <td> <p>User Fee for Employee Plan Determination Letter Request</p> </td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="1798ee58-b9a2-459f-9644-1d5fefab6d4e" href="https://www.irs.gov/pub/irs-pdf/f8717.pdf" title="0622 Form 8717 (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 8717-A</td> <td>User Fee for Employee Plan Opinion or Advisory Letter Request</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="fd56b6a1-bb80-419b-8421-75c6d458d227" href="https://www.irs.gov/pub/irs-pdf/f8717a.pdf" title="0824 Form 8717-A (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 8821</td> <td>Tax Information Authorization</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="fbe0006f-351d-4739-be84-9e7644c57dcb" href="https://www.irs.gov/pub/irs-pdf/f8821.pdf" title="0121 Form 8821 (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 8822-B</td> <td>Change of Address or Responsible Party - Business</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="d910b26c-e221-4cb1-96a2-0355ff1c4832" href="https://www.irs.gov/pub/irs-pdf/f8822b.pdf" title="1219 Form 8822-B (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 8880</td> <td>Credit for Qualified Retirement Savings Contributions</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="fda94451-6636-4d79-9da7-4da9011a95d9" href="https://www.irs.gov/pub/irs-pdf/f8880.pdf" title="2024 Form 8880 (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 8881</td> <td>Credit for Small Employer Pension Plan Startup Costs</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="e60fe757-f9bf-4b07-ae5c-7d50c3c9a67f" href="https://www.irs.gov/pub/irs-pdf/f8881.pdf" title="1223 Form 8881 (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 8905</td> <td>Certification of Intent To Adopt a Pre-approved Plan</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="845704de-6f0b-4aa6-b867-5b2fe1ebe6ae" href="https://www.irs.gov/pub/irs-pdf/f8905.pdf" title="0112 Form 8905 (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 8950</td> <td>Application for Voluntary Correction Program (VCP)</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="bdf4913c-fcda-482b-af7d-651d59192bcd" href="https://www.irs.gov/pub/irs-pdf/f8950.pdf" title="1117 Form 8950 (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="8cac12ae-60c4-4ff8-8a9c-b057c6522671" href="https://www.irs.gov/pub/irs-pdf/i8950.pdf" title="0122 Inst 8950 (PDF)">Yes <span class="link-label label-file label-file-pdf">PDF</span></a></td> </tr> <tr> <td>Form 8951</td> <td>Compliance Fee for Application for Voluntary Correction Program (VCP)</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c097e91e-f960-46f8-93cc-5b45e13aee9a" href="https://www.irs.gov/pub/irs-pdf/f8951.pdf" title="0916 Form 8951 (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 8955-SSA</td> <td>Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits</td> <td><a href="/pub/irs-pdf/f8955ssa.pdf" title="Form 8955-SSA">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 14568</td> <td>Model VCP Compliance Statement</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="052dba61-2466-43de-a361-dcbb19a51452" href="https://www.irs.gov/pub/irs-pdf/f14568.pdf" title="0723 Form 14568 (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 14568-A</td> <td>Model VCP Compliance Statement - Schedule 1: Interim Nonamender Failures</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="b65d9e50-8d8c-4f18-878d-bf5965f3a3fb" href="https://www.irs.gov/pub/irs-pdf/f14568a.pdf" title="0723 Form 14568-A (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 14568-B</td> <td>Model VCP Compliance Statement - Schedule 2: Other Nonamender Failures and Failure to Adopt a 403(b) Plan Timely</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="8f7267f5-f06c-472f-b957-473c8a1e820d" href="https://www.irs.gov/pub/irs-pdf/f14568b.pdf" title="0723 Form 14568-B (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 14568-C</td> <td>Model VCP Compliance Statement - Schedule 3: SEPs and SARSEPs</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="cf2ec772-854d-402b-b2b9-6a918830d4a6" href="https://www.irs.gov/pub/irs-pdf/f14568c.pdf" title="0723 Form 14568-C (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 14568-D</td> <td>Model VCP Compliance Statement - Schedule 4: Simple IRAs</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="1d28ea68-dc41-4d59-81c3-a10ddf235393" href="https://www.irs.gov/pub/irs-pdf/f14568d.pdf" title="0723 Form 14568-D (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 14568-E</td> <td>Model VCP Compliance Statement - Schedule 5: Plan Loan Failures (Qualified Plans and 403(b) Plans)</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="3b783fd7-0315-44e5-96f8-3548fea6b68e" href="https://www.irs.gov/pub/irs-pdf/f14568e.pdf" title="0618 Form 14568-E (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 14568-F</td> <td>Model VCP Compliance Statement - Schedule 6: Employer Eligibility Failure (Section 401(k) and 403(b) Plans only)</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="5adff45b-3731-4bc7-924b-ad6540e231ca" href="https://www.irs.gov/pub/irs-pdf/f14568f.pdf" title="0320 Form 14568-F (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 14568-G</td> <td>Model VCP Compliance Statement - Schedule 7: Failure to Distribute Elective Deferrals in Excess of the Section 402(g) Limit</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="a7024159-076c-480d-83de-284aad866dda" href="https://www.irs.gov/pub/irs-pdf/f14568g.pdf" title="0320 Form 14568-G (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 14568-H</td> <td>Model VCP Compliance Statement - Schedule 8: Failure to Pay Required Minimum Distributions Timely</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="5be8039a-dee7-4b3f-80f2-5e7b7a3105d6" href="https://www.irs.gov/pub/irs-pdf/f14568h.pdf" title="0618 Form 14568-H (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 14568-I</td> <td>Model VCP Compliance Statement - Schedule 9: Limited Safe Harbor Correction by Plan Amendment</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="f2fa244b-317b-4aae-b4f4-3665f03a2a6e" href="https://www.irs.gov/pub/irs-pdf/f14568i.pdf" title="0917 Form 14568-I (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> <tr> <td>Form 14704</td> <td>Transmittal Schedule - Form 5500-EZ Delinquent Filer Penalty Relief Program (Revenue Procedure 2015-32)</td> <td><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="48f4b0ec-8fa1-4943-b3eb-0c34394b7c41" href="https://www.irs.gov/pub/irs-pdf/f14704.pdf" title="0515 Form 14704 (PDF)">Fillable <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td>No</td> </tr> </tbody> </table> <h2 data-a11y-ignore="pNotUsedAsHeader"><strong>Publications</strong></h2> <table border="1" cellpadding="2" cellspacing="0" class="table complex-table table-striped table-bordered table-responsive" data-a11y-ignore="tableDataShouldHaveTh" summary="EP Forms & Publications"> <thead> </thead> <tbody> <tr> <th align="left"> <p data-a11y-ignore="pNotUsedAsHeader">Name</p> </th> <th> <p data-a11y-ignore="pNotUsedAsHeader">Title</p> </th> <th colspan="2"> <p data-a11y-ignore="pNotUsedAsHeader">Version(s)</p> </th> </tr> <tr> <td align="left">Publication 1</td> <td align="left">Your Rights as a Taxpayer</td> <td align="middle" colspan="2"><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="97d56b62-008a-4aae-a157-0c5357d60708" href="https://www.irs.gov/pub/irs-pdf/p1.pdf" title="0917 Publ 1 (PDF)">PDF <span class="link-label label-file label-file-pdf">PDF</span></a></td> </tr> <tr> <td align="left">Publication 15</td> <td align="left">(Circular E), Employer's Tax Guide</td> <td align="middle"><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="037b15bc-029d-4966-83d2-5c94f7c972e7" href="https://www.irs.gov/pub/irs-pdf/p15.pdf" title="2024 Publ 15 (PDF)">PDF <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td align="middle"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="95ed5034-9c8e-47ba-a222-e7deccbff110" href="/publications/p15" title="Publication 15 (2024), (Circular E), Employer's Tax Guide">Web</a></td> </tr> <tr> <td align="left">Publication 15-A</td> <td align="left">Employer's Supplemental Tax Guide</td> <td align="middle"><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="87e370de-4532-4280-8130-15b7fcf54142" href="https://www.irs.gov/pub/irs-pdf/p15a.pdf" title="2024 Publ 15-A (PDF)">PDF <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td align="middle"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="834b3602-4a53-4c5d-a479-b37d4db3b4ae" href="/publications/p15a" title="Publication 15-A (2024), Employer's Supplemental Tax Guide">Web</a></td> </tr> <tr> <td align="left">Publication 525</td> <td align="left">Taxable and Nontaxable Income</td> <td align="middle"><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="bfe83d3d-53a6-4d36-b5d5-7d9e5a53b669" href="https://www.irs.gov/pub/irs-pdf/p525.pdf" title="2023 Publ 525 (PDF)">PDF <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td align="middle"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="cefa1b1c-4511-4cff-a02b-e75ccf42118e" href="/publications/p525" title="Publication 525 (2023), Taxable and Nontaxable Income">Web</a></td> </tr> <tr> <td align="left">Publication 535</td> <td align="left">Business Expenses</td> <td align="middle"><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="7ace0ea5-ecd7-48f3-a4ee-b8e396abd576" href="https://www.irs.gov/system/files/irs-pdf/p535.pdf" title="2022 Publ 535 (PDF)">PDF <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td align="middle"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c63fb761-374b-4d7c-8086-36e7f5acf02f" href="/publications/p535" title="Publication 535 (2022), Business Expenses">Web</a></td> </tr> <tr> <td align="left">Publication 560</td> <td align="left">Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans)</td> <td align="middle"><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="1d279b0f-7c58-490a-a627-7a3e90a4c343" href="https://www.irs.gov/pub/irs-pdf/p560.pdf" title="2023 Publ 560 (PDF)">PDF <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td align="middle"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="54db9398-224b-4d22-b8b0-0dfc159441ca" href="/publications/p560" title="Publication 560 (2023), Retirement Plans for Small Business">Web</a></td> </tr> <tr> <td align="left">Publication 571</td> <td align="left">Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations</td> <td align="middle"><a href="/pub/irs-pdf/p571.pdf" title="Publication 571">PDF <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td align="middle"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="68f2d6bb-f0cf-4ef6-89f6-0ce8c13cd98b" href="/publications/p571" title="Publication 571 (01/2024), Tax-Sheltered Annuity Plans (403(b) Plans)">Web</a></td> </tr> <tr> <td align="left">Publication 575</td> <td align="left">Pension and Annuity Income</td> <td align="middle"><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="9f604244-b1e5-4385-869c-8fff77d9682f" href="https://www.irs.gov/pub/irs-pdf/p575.pdf" title="2023 Publ 575 (PDF)">PDF <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td align="middle"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c3fd8063-04ab-4f7b-ba1c-ad17394b0908" href="/publications/p575" title="Publication 575 (2023), Pension and Annuity Income">Web</a></td> </tr> <tr> <td align="left">Publication 590-A</td> <td align="left">Contributions to Individual Retirement Arrangements (IRAs)</td> <td align="middle"><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="5b77cbdc-d43f-4aac-9cd9-578513829246" href="https://www.irs.gov/pub/irs-pdf/p590a.pdf" title="2023 Publ 590-A (PDF)">PDF <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td align="middle"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="09aa8552-ab8d-4827-8b34-dfd557004bf0" href="/publications/p590a" title="Publication 590-A (2022), Contributions to Individual Retirement Arrangements (IRAs)">Web</a></td> </tr> <tr> <td align="left">Publication 590-B</td> <td align="left">Distributions from Individual Retirement Arrangements (IRAs)</td> <td align="middle"><a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="1a8050f5-ed90-49cb-b1ef-4fd68e5d1e57" href="https://www.irs.gov/pub/irs-pdf/p590b.pdf" title="2023 Publ 590-B (PDF)">PDF <span class="link-label label-file label-file-pdf">PDF</span></a></td> <td align="middle"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="1adaa209-66b4-4544-8446-b1f9ad83d883" href="/publications/p590b" title="Publication 590-B (2023), Distributions from Individual Retirement Arrangements (IRAs)">Web</a></td> </tr> <tr> <td align="left">Publication 794</td> <td align="left">Favorable Determination Letter</td> </tr> </tbody> </table> </div> </div> </article> </div> </div> </div> </div> <div class="container"> <div class="pup-bodycopy-footer"> <div class='pup-content-revision col-xs-12 col-sm-6'> Page Last Reviewed or Updated: 22-May-2024 </div> <div 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