Instructions for

Form 5310-A

(Rev. December 2020)

Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or 

Liabilities; Notice of Qualified Separate Lines of Business

Department of the Treasury

Internal Revenue Service

Section references are to the Internal Revenue 

Code unless otherwise noted.

Future Developments

For the latest information about 

developments related to Form 5310–A 

and it’s instructions, such as legislation 

enacted after they were published, go to 

www.IRS.gov/forms5310.

General Instructions

Purpose of Form

Form 5310-A is used by employers to 

give notice of:

• A plan merger or consolidation that is 

the combining of two or more plans into 

a single plan.

• A plan spinoff that is the splitting of a 

single plan into two or more spinoff 

plans.

• A plan transfer of plan assets or 

liabilities to another plan that is the 

splitting off of a portion of the assets or 

liabilities of the transferor plan and the 

concurrent acquisition or assumption of 

these split-off assets or liabilities by the 

transferee plan.

• Qualified separate lines of business 

(QSLOBs).

Note. An IRS determination letter will 

not be issued when a Form 5310-A is 

filed.

Who Must File

• Pension plan, profit-sharing plan, 

or other deferred compensation 

plan. Any sponsor or plan administrator 

of a pension, profit-sharing, or other 

deferred compensation plan (except a 

multi-employer plan covered by Public 

Benefit Guaranty Corporation (PBGC) 

insurance) should file this form for a 

plan merger or consolidation, a spinoff, 

or a transfer of plan assets or liabilities 

to another plan. See section 6058(b).

Note. This form must be filed for each 

plan with a separate employer 

identification and plan number if that 

plan is involved in a merger or transfer 

of plan assets or liabilities. This includes 

plans that were not in existence before 

the plan merger and plans that cease to 

exist after the plan merger. In the case 

of a plan spinoff, file Form 5310-A only 

for the plan in existence before the 

spinoff.

• Qualified separate lines of 

business. The employer must file 

notice that it elects to be treated as 

operating QSLOBs or that it either 

modifies or revokes a previously filed 

notice. Only one notice per employer, 

within the meaning of sections 414(b), 

(c), and (m) is required.

Examples

Example One - Initial Notice

Employer A is composed of four 

separate corporations that are treated 

as one employer within the meaning of 

section 414(b). Employer A treats each 

corporation as a separate line of 

business. The 2018 testing year is the 

first year for which Employer A elects to 

be treated as operating QSLOBs for the 

purpose of section 410(b) (see When 

To File for a definition of “testing year”). 

Employer A must file Form 5310-A and 

provide information on each of the four 

QSLOBs on or before the notification 

date for the 2018 testing year (see 

When To File for a definition of 

“notification date”). If the notice is not 

timely filed, Employer A is not treated as 

operating QSLOBs for purposes of the 

coverage rules for the 2018 testing year 

(see Part III ).

Example Two - Modification

The facts are the same as in Example 

One. During the 2019 testing year, 

Employer A sold QSLOB four. Also, 

assume that Employer A timely filed 

Form 5310-A for the 2018 testing year. 

For the 2019 testing year, Employer A 

intends to treat QSLOBs one and two as 

a single QSLOB. Employer A must 

modify its initial notice by filing Form 

5310-A on or before the notification date 

for the 2019 testing year, including a 

revised list of QSLOBs for line 11 of the 

form. If Employer A does not timely 

provide a new notice, the initial notice 

filed for the 2018 testing year will be 

treated as the only notice filed for the 

2019 testing year (see Part III).

Example Three - Revocation

The facts are the same as in Example 

Two. Assume that Employer A timely 

filed a new notice for the 2019 testing 

year. During 2020, Employer A elects 

not to treat itself as operating QSLOBs 

for the 2020 testing year. Employer A 

must revoke the last notice it filed (that 

is, the notice for the 2019 testing year). 

Employer A must revoke the notice filed 

for the 2019 testing year by filing Form 

5310-A for the 2020 testing year and 

indicating on line 9 of the Form 5310-A 

that it is revoking a previously filed 

notice and is no longer testing on a 

QSLOB basis. If such notice is not filed 

on or before the notification date for the 

2020 testing year, the notice filed for the 

2019 testing year will be treated as the 

only notice filed for the 2020 testing 

year (see Part III).

Exceptions From Filing 

Notice of Plan Merger or 

Consolidation, Spinoff, or 

Transfer of Plan Assets or 

Liabilities

Direct rollover. Do not file Form 

5310-A for an eligible rollover 

distribution that is paid directly to an 

eligible retirement plan in a direct 

rollover as described in section 401(a)

(31).

Plan merger or consolidation or 

spinoff. Do not file Form 5310-A if the 

plan merger or consolidation or the 

spinoff complies with Regulations 

section 1.414(l)-1(d), (h), (m), or (n)(2).

Generally, these requirements will be 

satisfied in the following four situations:

1. Two or more defined contribution 

plans are merged and all of the 

following conditions are met:

a. The sum of the account balances 

in each plan prior to the merger 

(including unallocated forfeitures, an 

unallocated suspense account for 

excess annual additions, and an 

Oct 19, 2020 Cat. No. 12899J
unallocated suspense account for an 

ESOP) equals the fair market value of 

the entire plan assets.

Example. Neither plan has an 

outstanding section 412(d) waiver 

balance.

b. The assets of each plan are 

combined to form the assets of the plan 

as merged.

c. Immediately after the merger, 

each participant in the plan has an 

account balance equal to the sum of the 

account balances the participant had in 

the plans immediately prior to the 

merger.

2. There is a spinoff of a defined 

contribution plan and all of the following 

conditions are met:

a. The sum of the account balances 

in the plan prior to the spinoff equals the 

fair market value of the entire plan 

assets.

Example. The plan does not have an 

outstanding section 412(d) waiver 

balance.

b. The sum of the account balances 

for each of the participants in the 

resulting plan(s) equals the account 

balances of the participants in the plan 

before the spinoff.

c. The assets in each of the plans 

immediately after the spinoff equal the 

sum of the account balances for all 

participants in that plan.

Example. The plan does not have 

unallocated accounts.

3. Two or more defined benefit 

plans are merged into one defined 

benefit plan and both of the following 

conditions are met:

a. The total liabilities (the present 

value of benefits whether or not vested) 

that are merged into the larger plan 

involved in the merger are less than 3% 

of the assets of the larger plan. This 

condition must be satisfied on at least 1 

day in the larger plan's plan year during 

which the merger occurs. All previous 

mergers (including transfers from 

another plan) occurring in the same plan 

year are taken into account in 

determining the percentage of assets 

described above.

Example. Assume that a merger 

involving almost 3% of the assets of the 

larger plan occurs in the first month of 

the larger plan's plan year. In the fourth 

month of the larger plan's plan year, a 

second merger occurs involving 

liabilities equal to 2% of the assets of 

the larger plan. The total of both 

mergers exceeds 3% of the assets of 

the larger plan. As a result of the second 

merger, both mergers must be reported 

on Form 5310-A. Enter the date of the 

second merger on line 6g.

Also, mergers occurring in previous 

plan years are taken into account in 

determining the percentage of assets 

above if the series of mergers is, in 

substance, one transaction with the 

merger occurring during the current plan 

year.

Aggregating mergers may cause a 

merger, for which a Form 5310-A was 

not initially required to be filed, to 

become reportable as a result of a 

subsequent merger. In this case, the 

merger(s) must be reported on the Form 

5310-A filed for the subsequent merger.

b. The provisions of the larger plan 

that allocate assets at the time of 

termination must provide that, in the 

event of a spinoff or termination of the 

plan within 5 years following the merger, 

plan assets will be allocated first for the 

benefit of the participants in the other 

plan(s) to the extent of their benefits on 

a termination basis just prior to the 

merger.

4. There is a spinoff of a defined 

benefit plan into two or more defined 

benefit plans and both of the following 

conditions are met:

a. For each plan that results from 

the spinoff, other than the spunoff plan 

with the greatest value of plan assets 

after the spinoff, the value of the assets 

spun off is not less than the present 

value of the benefits spun off (whether 

or not vested).

b. The value of the assets spun off 

to all the resulting spunoff plans (other 

than the spunoff plan with the greatest 

value of plan assets after the spinoff) 

plus other assets previously spun off 

(including transfers to another plan) 

during the plan year in which the spinoff 

occurs is less than 3% of the assets of 

the plan before the spinoff as of at least 

1 day in that plan's plan year.

Example. Assume that a spinoff 

involving almost 3% of the assets of the 

plan occurs in the first month of the plan 

year. In the fourth month of the plan 

year a second spinoff occurs involving 

liabilities equal to 2% of the assets of 

the plan. The total of both spinoffs 

exceeds 3% of the plan assets. As a 

result of the second spinoff, Form 

5310-A must be filed to report both 

spinoffs. Enter the date of the second 

spinoff on line 6g.

Spinoffs occurring in previous or 

subsequent plan years are taken into 

account in determining the percentage 

of assets spun off if such spinoffs are, in 

substance, one transaction with the 

spinoff occurring during the current plan 

year.

Aggregating spinoffs may cause a 

spinoff, for which a Form 5310-A was 

not initially required to be filed, to 

become reportable as a result of a 

subsequent spinoff. In this case, report 

the spinoff(s) on the Form 5310-A filed 

for the subsequent spinoff. Enter the 

date of the subsequent spinoff on 

line 6g.

Transfer of Plan Assets or Liabilities. 

A transfer of plan assets or liabilities is 

considered a combination of separate 

plan spinoffs and mergers.

Do not file Form 5310-A for:

• The transferor plan in a transfer 

transaction if the assets transferred 

satisfy the spinoff conditions in 2 or 4 

above.

• The transferee plan in a transfer 

transaction if the plan liabilities 

transferred satisfy the merger conditions 

in 1 or 3 above.

Note. In some situations, the transferor 

plan may have to file Form 5310-A but 

not the transferee plan, or the transferee 

plan may have to file but not the 

transferor plan.

Examples

Transfer of Plan Assets or 

Liabilities

Plans A, B, and C are separate plans 

within the meaning of section 414(l). A 

portion of the assets and liabilities of 

both Plan B and Plan C will be 

transferred to Plan A. None of the plans 

are excluded from filing under the 

exceptions from filing listed above. In 

this situation all 3 plans must:

• File a completed Form 5310-A.

• Enter code 4 (notice of a transfer of 

plan assets or liabilities) as the reason 

for filing.

• Complete all parts of Part I and II of 

the form.

For Plan A, line 6 of the form will show 

information regarding Plan B and an 

attached statement with the line 6 

information for Plan C. Plan B and Plan 

C will each enter the information 

regarding Plan A on line 6.

Plan Merger

Plans A, B, and C are separate plans 

within the meaning of section 414(l). 

Plans A, B, and C are being merged. 

Assets and liabilities from each plan will 

be merged into Plan D, a new plan that 

was established for the purpose of 

effecting the merger. None of the plans 

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are excluded from filing under the 

exceptions from filing above.

In this situation, four separate Forms 

5310-A must be filed. Because Plan D is 

receiving assets from Plans A, B, and C, 

Plan D must file a complete Form 

5310-A, enter code 2 (notice of a plan 

merger) as the reason for filing, and 

complete all of Parts I and II of the form. 

Line 6 of the form will show information 

regarding Plan A and an attached 

statement with the line 6 information for 

Plans B and C. Plans A, B, and C are 

merging with Plan D. Plans A, B, and C 

will each file a separate Form 5310-A 

completed as follows: Enter code 2 as 

the reason for filing, complete all of 

Parts I and II, and enter the information 

regarding Plan D on line 6.

When To File

• File Form 5310-A at least 30 days 

prior to a plan merger or consolidation, 

spinoff, or transfer of plan assets or 

liabilities to another plan.

• If you are filing Form 5310-A to notify 

the IRS that the employer treats itself as 

operating QSLOBs or the employer is 

modifying or revoking a previously filed 

notice, file Form 5310-A on or before the 

notification date for the testing year. The 

“notification date” for a testing year is 

the later of: (a) October 15 of the year 

following the testing year, or (b) the 15th 

day of the 10th month after the close of 

the plan year of the plan of the employer 

that begins earliest in the testing year. 

“Testing year” means the calendar year.

Penalties

There is a penalty for the late filing of a 

Form 5310-A to report a plan merger or 

consolidation, spinoff, or transfer of plan 

assets or liabilities. The penalty is $250 

a day for each day the Form 5310-A is 

late (up to a maximum of $150,000). 

The form is late if it is not filed at least 

30 days before the plan merger or 

consolidation, spinoff, or transfer of plan 

assets or liabilities.

Where To File

File Form 5310-A at the address 

indicated below:

Internal Revenue Service

TE/GE Stop 31A Team 105

P.O. Box 12192

Covington, KY 41012-0192

Requests shipped by Express Mail or 

a delivery service should be sent to:

Internal Revenue Service

7940 Kentucky Drive

Florence, KY 41042

Private delivery services. In addition 

to the United States mail, you can use 

certain private delivery services 

designated by the IRS to meet the 

“timely mailing as timely filing/paying” 

rule for tax returns and payments. 

These private delivery services include 

only the following.

• DHL Express (DHL): DHL Same Day 

Service.

• Federal Express (FedEx): FedEx 

Priority Overnight, FedEx Standard 

Overnight, FedEx 2Day, FedEx 

International Priority, and FedEx 

International First.

• United Parcel Service (UPS): UPS 

Next Day Air, UPS Next Day Air Saver, 

UPS 2nd Day Air, UPS 2nd Day Air 

A.M., UPS Worldwide Express Plus, 

and UPS Worldwide Express.

The private delivery service can tell 

you how to get written proof of the 

mailing date.

Signature

Stamped signatures are not 

acceptable; see Rev. Proc. 

2020-4, which is on page 251 of 

Internal Revenue Bulletin 2020-1 at 

www.irs.gov/pub/irs-irbs/irb20-01.pdf.

In general, the employer or plan 

administrator must sign the form. For 

single employer plans the plan 

administrator and the employer are 

generally the same person. When the 

plan administrator is a joint employer —

union board or committee — at least 

one employer representative and one 

union representative must sign. A Form 

5310-A filed with the IRS by a 

representative on behalf of an employer 

or plan administrator must be 

accompanied by:

1. A power of attorney specifically 

authorizing such representation in this 

matter (you may use Form 2848, Power 

of Attorney and Declaration of 

Representative), or

2. A written declaration that the 

representative is a currently qualified 

attorney, certified public accountant, 

enrolled actuary, or is currently enrolled 

to practice before the IRS (include either 

the enrollment number or the expiration 

date of the enrollment card) and is 

authorized to represent the employer or 

plan administrator.

CAUTION

!

How To Complete the 

Notice

Form 5310-A is screened for 

completeness. Incomplete notices will 

be returned. Here are some tips to help 

you complete the form correctly.

1. The notice has formatted fields 

that will limit the number of characters 

entered per field.

2. All data input will need to be 

entered in Courier size 10 font.

3. Alpha characters should be 

entered in all capital letters.

4. Enter spaces between any 

words. Spaces will count as a character.

5. All data fields are entered as an 8 

digit field in MMDDYYYY format.

6. If a number is requested, a 

number must be entered.

7. For questions regarding this form, 

call the Employee Plans Customer 

Service at 1-877-829-5500.

The IRS may, at its discretion, 

require additional information or the 

submission of a Form 5300, Application 

for Determination for Employee Benefit 

Plan, when it is deemed necessary.

Specific Instructions

Line 1 — Reason for filing. Enter the 

appropriate code that describes the 

reason you are filing Form 5310-A.

Enter 1 for a notice of qualified 

separate lines of business.

Enter 2 for a notice of a plan merger 

or consolidation.

Enter 3 for a notice of a plan spinoff.

Enter 4 for a notice of a transfer of 

plan assets or liabilities to another plan.

Part I — All Filers Must 

Complete Part I

Lines 2a and 2b. Enter the name and 

address of the employer or plan 

sponsor. A plan sponsor means:

1. In the case of a plan that covers 

the employees of one employer, the 

employer;

2. In the case of a plan sponsored 

by two or more entities required to be 

aggregated under sections 414(b), (c), 

or (m), one of the members participating 

in the plan; or

3. In the case of a plan that covers 

the employees and/or partners of a 

partnership, the partnership.

The name of the plan sponsor/

employer should be the same name that 

was or will be used when the Form 

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5500, Annual Return/Report of 

Employee Benefit Plan, series returns/

reports are filed for the plan.

Address. Include the suite, room, or 

other unit number after the street 

address. If the Post Office does not 

deliver mail to the street address and 

the plan has a P.O. box, show the box 

number instead of the street address. 

This address should be the address of 

the sponsor/employer.

Line 2g. Enter the 9-digit employer 

identification number (EIN) assigned to 

the plan sponsor/employer. This should 

be the same EIN that was or will be 

used when the Form 5500 series annual 

returns/reports are filed for the plan. For 

a multiple employer plan, the EIN 

should be the same EIN that was or will 

be used when Form 5500 is filed.

Do not use a social security 

number or the EIN of the trust.

The plan sponsor/employer must 

have an EIN. A plan sponsor/employer 

without an EIN can apply for one.

• Online—Generally, a plan sponsor/

employer can receive an EIN by Internet 

and use it immediately to file a return. 

Go to the IRS website at www.irs.gov/

businesses/small and click on Employer 

ID Numbers.

• By telephone—Call 1-800-829-4933.

• By mail or fax—Send in a completed 

Form SS-4, Application for Employer 

Identification Number, to apply for an 

EIN.

Note. Form SS-4 can be obtained at 

Social Security Administration (SSA) 

offices or by calling 1-800-TAX-FORM.

For the plan of a group of entities 

required to be combined under sections 

414(b), (c), or (m), whose sponsor is 

more than one of the entities required to 

be combined, enter the EIN of only one 

of the sponsoring members. This EIN 

must be used in all subsequent filings of 

determination letter requests, and for 

filing annual returns/reports unless there 

is a change of sponsor.

Line 3. The contact person will receive 

copies of all correspondence as 

authorized in a Form 2848, or Tax 

Information Authorization, Form 8821. 

Either complete the contact's 

information on this line, or check the box 

and attach a completed Form 2848 or 

Form 8821.

CAUTION

!

Part II—Plan Merger, 

Consolidation, Spinoff, or 

Transfer

Line 4a. Enter the name you 

designated for your plan. Due to space 

restrictions, this field is limited to 70 

characters, including spaces. Due to 

this restriction, “Employee” and “Trust” 

are not necessary in the plan name.

Line 4b. Enter the 3-digit number, 

beginning with “001” and continuing in 

numerical order for each plan you adopt 

(001–499). The number assigned to a 

plan must not be changed or used for 

any other plan. This should be the same 

number that was or will be used when 

the Form 5500 series returns/reports 

are filed for the plan.

Lines 5a. Attach an actuarial statement 

of valuation showing compliance with 

section 414(l). The statement must (1) 

identify the type of transaction involved 

(for example, merger or consolidation, 

spinoff, or transfer of plan assets or 

liabilities), and (2) provide information 

verifying compliance with the 

requirements of sections 401(a)(12) and 

414(l). This statement need not be 

signed by an actuary.

Line 5b. Enter the code that describes 

your plan.

Enter 1 for a profit-sharing plan.

Enter 2 for a stock bonus plan.

Enter 3 for a money purchase plan.

Enter 4 for a target benefit plan.

Enter 5 for a profit-sharing/401(k) 

plan.

Enter 6 for an ESOP plan.

Enter 7 for other and specify the type 

of plan.

Line 6a. Enter the total number of 

plans, other than the plan named on 

line 4a, involved in this transaction.

Lines 6c through 6h. Complete lines 

6c through 6h for the other plan(s) 

involved in the merger or consolidation, 

spinoff, or transfer of plan assets or 

liabilities with the plan named on line 4a. 

If there is more than one other plan, 

attach a separate statement showing 

the information requested for lines 6c 

through 6h.

Example: Plans A, B, and C are 

merging with Plan D. Plan D would 

complete a Form 5310-A, reporting 

information about itself on line 4. Plan D 

would then complete the line 6 

information for Plan A and attach two 

statements showing the line 6 

information for Plans B and C. In 

addition, Plans A, B, and C must each 

file a separate Form 5310-A (see the 

example of a plan merger).

Line 6h. Enter the code that describes 

the other plan.

Enter 1 for a defined benefit plan.

Enter 2 for a profit-sharing plan.

Enter 3 for a profit-sharing/401(k) 

plan.

Enter 4 for a stock bonus plan.

Enter 5 for an ESOP plan.

Enter 6 for a money purchase plan.

Enter 7 for a target benefit plan.

Part III—Qualified 

Separate Lines of 

Business

Rev. Proc. 93-40, 1993-2 C.B. 535, 

contains procedures relating to the 

notification requirements of section 

414(r)(2)(B).

Notice given by an employer applies 

to all plans maintained by the employer 

for plan years beginning in the testing 

year. Once the notification date (see 

When To File) for a testing year has 

passed, the employer is deemed to 

have irrevocably elected to apply the 

specified section(s) on the basis of 

QSLOBs for all plan years beginning in 

the testing year.

In addition, after the notification date, 

notice cannot be modified, withdrawn, 

or revoked, and will be treated as 

applying to subsequent testing years 

unless the employer takes timely action 

to provide new notice (see examples 

under Who Must File). Timely action will 

be deemed to have been taken any time 

prior to the notification date for any 

subsequent testing year.

Line 7a. If you previously filed a notice 

of QSLOB for a testing year, enter the 

first testing year for which such notice 

applied on line 7b. Enter the date the 

notice was filed on line 7c.

Line 8. Enter the first testing year for 

which this notice applies. See When To 

File for the definition of “testing year.”

Line 9. Indicate whether you are filing 

this form to give notice that you are no 

longer testing on a QSLOB basis. If your 

answer to line 9 is “Yes,” complete 

line 10 and skip lines 11 and 12. Answer 

line 10 based on the previously filed 

notice that you are now revoking. If your 

answer to line 9 is “No,” complete lines 

10 through 12. See Who Must File for 

an example of a revocation.

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Line 10. Section 414(r) provides rules 

for determining whether an employer 

operates QSLOBs for purposes of 

applying sections 410(b) (relating to 

minimum coverage), 401(a)(26) 

(relating to minimum participation rules), 

and 129(d)(8) (relating to dependent 

care assistance programs). If you are 

treated as operating QSLOBs under 

section 414(r), you will be permitted to 

apply the aforementioned Code 

provisions separately for the employees 

in each QSLOB. Check the appropriate 

box(es) for the section(s) you are testing 

on a QSLOB basis. See instructions for 

line 9 to determine how to answer this 

question if you answered "Yes" to line 9.

Line 11. Attach a list identifying the part 

or parts of the employer that make up 

each QSLOB of the employer. The list 

should include, for example, the type of 

business or industry in which the 

QSLOB is involved, the business unit 

(such as corporation, partnership, or 

division) the qualified line of business 

comprises, and the name (formal or 

informal) of the QSLOB.

Line 12. Enter the information 

requested on lines 12a through 12e. If 

there is more than one plan, attach a 

separate statement showing the 

information requested on lines 12a 

through 12e for each plan.

Line 12b. Enter the date of the 

determination letter, if any. Otherwise, 

leave blank.

Line 12c. If the plan is a master or 

prototype or volume submitter plan, 

enter the date of the letter and the serial 

number or the advisory letter number, 

as applicable.

Line 12d. Enter the appropriate date of 

any pending letter request. If this 

question is not applicable, leave blank.

Line 12e. List on this line the QSLOBs 

identified on line 11 that have 

employees benefiting under the plan. If 

you need additional space to list the 

QSLOBs, use the area below line 12e.

How To Get Forms

and Publications

Getting tax forms, instructions, and 

publications. Visit IRS.gov/Forms to 

download current and prior-year forms, 

instructions, and publications. Ordering 

tax forms, Instructions, and 

publications. Go to IRS.gov/Forms to 

order forms, instructions, and 

publications.

Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue 

laws of the United States. Our legal right to ask for this information is in sections 401, 403, 410, 411, 412, and 414 and their 

regulations. Section 6109 requires you to provide your identifying number. This form must be filed for any plan with a separate 

employer identification and plan number if that plan is involved in a merger or transfer of plan assets or liabilities. Failure to 

provide all of the information requested may prevent processing of this form. In addition, failing to file this form timely and in 

accordance with its instructions, or providing false information, may subject you to penalties. Routine uses of this information 

include giving it to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and 

U.S. commonwealths and possessions for administering their tax laws. We may also disclose this information to federal and 

state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat 

terrorism.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless 

the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long 

as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return 

information are confidential, as required by section 6103.

The time needed to complete and file the form is listed below and will vary depending on individual circumstances. The 

estimated average time is:

Recordkeeping Learning about the 

law or the form

Preparing, copying, 

assembling, and sending the 

form to the IRS

Part I 2 hr., 9 min. 1 hr., 3 min. 2 hr., 20 min.

Part II 3 hr., 21 min. 35 min. 40 min.

Part III 4 hr., 32 min. 35 min. 42 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we 

would be happy to hear from you. You can write to Internal Revenue Service, Tax Products Coordinating Committee, 

SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.

Do not send the form to this address. Instead, please see Where To File.

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