Instructions for Form 5300

(Rev. June 2023)

Application for Determination for Employee Benefit Plan

Department of the Treasury

Internal Revenue Service

Future Developments

For the latest information about 

developments related to Form 5300 and 

its instructions, such as legislation 

enacted after they were published, go to 

IRS.gov/Form5300.

What's New

The form and instructions have been 

updated to include individually designed 

403(b) plans.

Note. Rev. Proc. 2023-4 contains the 

guidance under which the 

Determination Letter (DL) program is 

administered. The revenue procedure is 

updated annually and can be found in 

the Internal Revenue Bulletin (I.R.B.). 

The application should be filed under 

Rev. Proc. 2022-40, 2022-47 I.R.B. 487 

(with respect to individually designed 

plans), available at IRS.gov/irb/

2022-47_IRB#RP=2022-40 or Part III of 

Rev. Proc. 2016–37, 2016–29, I.R.B. 

136 (with respect to pre-approved 

plans), available at IRS.gov/irb/

2016-29_IRB#RP-2016-37.

Review these documents before 

completing the application.

Reminders

Disclosure request by taxpayer. A 

taxpayer can authorize the IRS to 

disclose and discuss the taxpayer's 

return and/or return information with any 

person(s) the taxpayer designates in a 

written request. Use Form 2848, Power 

of Attorney and Declaration of 

Representative, or Form 8821, Tax 

Information Authorization, for this 

purpose. See Pub. 947, Practice Before 

the IRS and Power of Attorney, for more 

information.

Public inspection. Form 5300 is open 

to public inspection if there are more 

than 25 plan participants. The total 

number of participants must be shown 

on line 3e. See the instructions for 

line 3e for a definition of “participant.”

General Instructions

Purpose of Form

File Form 5300 to request a DL from the 

IRS for the qualification of a defined 

benefit (DB) or a defined contribution 

(DC) plan and the exempt status of any 

related trust, and a determination that a 

403(b) plan meets the requirements of 

section 403(b).

Type of Plan

A DC plan is a plan that provides an 

individual account for each participant 

and for benefits based only on:

1. The amount contributed to the 

participant's account; and

2. Any income, expenses, gains, 

and losses, and any forfeiture of 

accounts of other participants that may 

be allocated to the participant's account.

A 403(b) plan is a type of DC plan.

A DB plan is any plan that isn’t a DC 

plan.

Note. A DB plan can’t be amended to 

become a DC plan. If a sponsor of a DB 

plan attempts to amend the plan to 

become a DC plan, or if the merger of a 

DB plan with a DC plan results solely in 

a DC plan, the DB plan is considered 

terminated.

Terminating plan. If the plan is a 

terminating plan, file Form 5310, 

Application for Determination for 

Terminating Plan. If benefit accruals or 

contributions have ceased, the plan and 

trust won’t be considered terminated 

until formal action has been taken to 

terminate the plan.

Who May File

This form may be filed by the following.

• Individually designed plans. This 

form may be filed by the employer, 

(including a sole proprietor, partnership, 

or corporation) or plan administrator to 

request a DL for an individually 

designed plan that:

1. Has never received a DL, 

regardless of when the plan was 

adopted; or

2. Has previously received a DL and 

is specifically authorized to apply for a 

new DL under current IRS guidance.

• Pre-Approved Plan. An application 

for a DL for a Pre-Approved Plan may 

be filed on Form 5300 by an employer 

or plan administrator, if otherwise 

permissible under Rev. Proc. 2022-40, 

during the period announced in IRS 

guidance.

If this is a Nonstandardized 

Pre-Approved Plan that has made 

limited modifications to an approved 

Pre-Approved Plan (that doesn’t convert 

the plan into an individually designed 

plan), file Form 5307, Application for 

Determination for Adopters of Modified 

Nonstandardized Pre-Approved Plans, 

instead of Form 5300. The plan will be 

reviewed on the basis of the Cumulative 

List that was considered in issuing the 

opinion letter for the Pre-Approved Plan. 

See also Rev. Proc. 2023-4, section 12.

Note. If no changes have been made 

by an adopting employer other than to 

select among options in the adoption 

agreement or make other permitted 

changes as specified in section 7.03 of 

Rev. Proc. 2017-41, 2017-29 I.R.B. 92, 

available at IRS.gov/irb/

2017-41_IRB#RP–2017-41, the 

adopting employer must rely on the 

opinion letter for the Pre-Approved Plan.

Where To File

As of July 1, 2022, Form 5300 

applications must be submitted 

electronically through Pay.gov.

To submit Form 5300; you must:

• Register for an account on Pay.gov,

• Enter “5300” in the search box, select 

Form 5300, and

• Complete the form.

Pay.gov can accommodate only one 

uploaded file. Consolidate your 

attachments into a single PDF file, 

which cannot exceed 15MB. If your PDF 

file exceeds the 15MB limit, remove any 

items over the limit and contact IRS 

Customer Accounts Services at 

877-829-5500 for assistance on how to 

submit the removed items.

How To Complete the 

Application

The application must be completed and 

signed by the employer, plan 

administrator, or authorized 

representative.

• N/A (not applicable) is accepted as a 

response only if an N/A block is 

provided.

May 31, 2023 Cat. No. 10932P
• If a number is requested, a number 

must be entered.

• If an item provides a choice of boxes 

to mark, mark only one box unless 

instructed otherwise.

• If an item provides a box to mark, 

written responses aren’t permitted.

• The application has formatted fields 

that will limit the number of characters 

entered per field.

• Enter a space between each word. 

Spaces count as characters.

• All date fields are entered as an 

eight-digit field (MM/DD/YYYY).

• Any required attachment should refer 

to the form and the line item.

• The IRS may require additional 

information.

What To File

If this is only a request for a partial 

termination, select the partial 

termination option on line 5 and answer 

“No” to the remaining form questions.

All applications (including 

applications for Pre-Approved Plans, 

unless otherwise noted) must contain an 

original signature and be accompanied 

by the following.

1. A completed Form 5300, 

including the procedural requirements 

checklist. A Form 8717, User Fee for 

Employee Plan Determination Letter 

Request, is not needed for cases 

submitted through Pay.gov, as the user 

fee is paid with the form submission.

2. A copy of the current plan 

document and prior plan document(s), if 

the plan has been restated.

3. Copies of all signed and dated 

plan amendments. If the plan was 

amended, include a copy of the last 

favorable DL and any amendments 

since the last favorable DL. The plan 

should be updated based on the 

Required Amendments List that was 

issued during the second calendar year 

preceding the submission of the DL 

application (and prior Required 

Amendments List).

4. A copy of any Voluntary 

Correction Program compliance 

statement or Audit Closing Agreement 

Program closing agreement regarding 

the plan.

5. For an adopting employer of a 

Pre-Approved Plan, attach a statement 

explaining why the Form 5300 is being 

filed, and include a copy of the opinion 

letter for the plan. The plan will be 

reviewed on the basis of the Cumulative 

List that was considered in issuing the 

opinion letter for the Pre-Approved Plan. 

See section 20 of Rev. Proc. 2016-37.

6. For an employee stock ownership 

plan (ESOP), attach:

a. Form 5309, Application for 

Determination of Employee Stock 

Ownership Plan;

b. A statement indicating whether 

the employer is a C corporation or an S 

corporation; and

c. An explanation if the employer’s 

corporate status changed after the 

ESOP was originally adopted.

Note. See the Procedural 

Requirements Checklist to ensure that 

the application package is complete 

before submitting it. Incomplete 

applications may be closed if required 

items aren’t included in the submission. 

If the application package is closed as 

incomplete, the application won’t be 

returned and any user fee paid with the 

application won’t be refunded. (See 

Rev. Proc. 2023-4 (updated annually).)

Specific Instructions

Line 1. Enter the name, address, and 

telephone and fax numbers of the plan 

sponsor/employer.

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 

combined under section 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 partner(s) of a 

partnership, the partnership.

Note. The name of the plan sponsor/

employer should be the same name that 

is used when the Form 5500, Annual 

Return/Report of Employee Benefit 

Plan, series annual return/report is filed 

for the plan. Line 1a is limited to 70 

characters. The type of employer that 

can sponsor a 403(b) plan is defined in 

Regulations section 1.403(b)-2(b)(8).

Line 1f. Enter the nine-digit employer 

identification number (EIN) assigned to 

the plan sponsor/employer or the 

organization sponsoring the 403(b) 

plan. For a 401(a) plan, this should be 

the same EIN that is used when the 

Form 5500 series annual return/report is 

filed for the plan.

The plan of a group of entities 

combined under section 414(b), (c), or 

(m), whose sponsor is more than one of 

the combined entities, should only enter 

the EIN of one of the sponsoring 

members.

This EIN must be used in all 

subsequent filings of DL requests for the 

plan, and annual returns/reports for the 

plan, unless there is a change of 

sponsor.

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 in one 

of the following ways.

• 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 IRS.gov/EIN 

and click on Employer ID Numbers.

• By mail or fax—Send in a completed 

Form SS-4, Application for Employer 

Identification Number, to apply for an 

EIN.

Lines 1g and 1h. Enter the telephone 

and fax numbers of the plan sponsor.

Line 1i. Enter the two digits 

representing the month the plan 

sponsor/employer's tax year ends.

Lines 1j through 1m. If a foreign 

entity, follow the country's practice for 

entering the name of the city or town, 

the province/country, and the postal 

code.

Line 2. If Form 2848 or Form 8821 is 

attached, check the box only. If not 

attached, enter a contact person. The 

contact person listed on line 2 will 

receive copies of all correspondence.

Lines 2h through 2k. If a foreign 

contact, follow the country's practice for 

entering the name of the city or town, 

the province/country, and the postal 

code.

Line 3a. This field is limited to 70 

characters, including spaces. Fill in the 

plan name as it should appear on the 

DL. If the plan name contains more than 

70 characters, abbreviations should be 

used.

Line 3b. Enter the three-digit plan 

number, beginning with "001" and 

continuing in numerical order for each 

plan you adopt (001–499). The 

numbering will differentiate your plans. 

The number assigned to a plan must not 

be changed or used for any other plan. 

This should be the same number that is 

used on the Form 5500 series annual 

return/report for the plan.

Line 3c. Plan month means the month 

in which the plan year ends. Enter the 

two-digit month (MM).

CAUTION

!

-2- Instructions for Form 5300 (Rev. 6-2023)
Line 3d. Enter the plan's original 

effective date.

Line 3e. Enter the total number of 

participants. A participant is:

1. Any employee participating in the 

plan, including employees under a 

section 401(k) qualified cash or deferred 

arrangement who are eligible but don’t 

make elective deferrals;

2. Retirees and other former 

employees who have a nonforfeitable 

right to benefits under the plan; and

3. The beneficiary of a deceased 

employee who is receiving or will in the 

future receive benefits under the plan. 

Include one beneficiary for each 

deceased employee regardless of the 

number of individuals receiving benefits.

Example. Payment of a deceased 

employee's benefit to three children is 

considered a payment to one 

beneficiary.

Lines 3f and 3g. See Notice 2017-1, 

2017-2 I.R.B. 367, (or later guidance) 

for further details, including how to 

determine compensation.

Line 4a. Enter the number that 

corresponds to the request being made 

(enter one number only).

Enter 1 if the plan is a new plan 

that's being submitted within its initial 

remedial amendment period described 

under Regulations section 1.401(b)-1(d)

(1) or as extended in other guidance. 

See Rev. Proc. 2022-40 and Rev. Proc. 

2019-39.

Enter 2 if this plan is an existing plan 

that has never received a favorable DL.

Enter 3 if neither 1 nor 2 applies and 

the plan is specifically authorized to 

apply for a DL under applicable IRS 

guidance. Include an attachment that 

cites the applicable IRS guidance and 

explain how the plan meets the criteria 

for a DL submission.

Partial termination request. Enter 3 if 

requesting a determination with respect 

to a partial termination. Employers and 

plan administrators that request a 

determination on a potential partial 

termination may not request a DL on 

their entire plan unless the plan is 

otherwise eligible for a DL. Indicate in 

the cover letter if a partial termination 

may have occurred or might occur as a 

result of proposed actions. If the 

submission is only for a partial 

termination request, only complete lines 

1–5 and submit the Form 8717 with the 

user fee. DO NOT submit the other 

items under What To File, earlier.

Provide detailed information 

regarding the partial termination, 

including data specified on the Partial 

Termination Worksheet in these 

instructions.

1. Using the format in the Partial 

Termination Worksheet, submit a 

schedule of information for the plan year 

in which the partial (or potential partial) 

termination began along with the 

following plan year, and for the 2 prior 

plan years, to the extent information is 

available.

2. If the plan has more than one 

benefit computation formula, provide a 

schedule of information in the same 

format as lines 1a through 1f of the 

worksheet for each benefit computation 

formula.

3. Include an explanation of how the 

plan meets the requirements of section 

411(d)(3).

Special ruling requests. See Rev. 

Proc. 2022-40 and Rev. Proc. 2023-4 

(updated annually) for other types of 

issues for which a Form 5300 may be 

filed.

Line 4b. If line 4a is “1,” enter the date 

the plan was originally adopted. If the 

initial plan is a proposed plan document, 

enter “09/09/9999.”

Line 5. A pension equity plan (PEP) is 

a DB plan which, rather than or in 

addition to expressing the accrued 

benefit as a life annuity commencing at 

normal retirement age, defines benefits 

for each employee as an amount equal 

to an accumulated percentage of final 

pay. Benefits are generally described as 

a percentage of final average pay, with 

the percentage determined as the 

accumulation of percentage points or 

lump-sum credits received for each year 

of service. Generally, the accumulated 

percentage points or lump-sum credits 

are multiplied by final average or career 

average compensation to determine the 

lump-sum amount.

A “cash balance” plan is a DB plan 

which, rather than or in addition to 

expressing the accrued benefit as a life 

annuity commencing at normal 

retirement age, defines benefits for 

each employee in terms more common 

to a DC plan, that is, as a single-sum 

amount equal to the employee’s 

hypothetical account balance. Benefits 

consist of accumulated hypothetical 

allocation credits in an account plus 

accumulated hypothetical interest 

credits for the account.

Note. If this is only a request for a 

partial termination, answer “No” for all 

questions after line 5.

Line 6. Attach a statement that 

provides the following.

1. Name of plans involved.

2. Type of plan.

3. Date of merger, consolidation, 

spinoff, or transfer of plan assets or 

liabilities.

4. Verification that each plan 

involved was qualified at the time of the 

merger, consolidation, spinoff, or 

transfer of plan assets or liabilities.

Partial Termination Worksheet Year Year Year of partial termination Year

1 Participants employed:

a Number at beginning of plan year

b Number added during the plan year

c Total, add lines a and b

d Number dropped during the plan year

e Number at end of plan year, subtract d

from c

f Total number of participants in this plan 

separated from service without full 

vesting

2 Present value (as of month / day) 

during the year of

a Plan assets

b Accrued benefits

c Vested benefits

3 Submit a description of the actions that may have resulted (or might result) in a partial 

termination. Include an explanation of how the plan meets the requirements of section 411(d)

(3).

Instructions for Form 5300 (Rev. 6-2023) -3-
If the plan previously obtained a DL, 

only provide information on a 

transaction that occurred after the most 

recent DL was issued.

Note. Verification includes (1) a copy of 

a prior DL, opinion, or advisory letter; (2) 

plan document and/or adoption 

agreement; and (3) interim and 

discretionary amendments.

Note. For qualified individually 

designed plans, interim amendments 

only apply if the adoption deadline is 

before January 1, 2017. If applicable, 

file Form 5310-A, Notice of Plan Merger 

or Consolidation, Spinoff, or Transfer of 

Plan Assets or Liabilities; Notice of 

Qualified Separate Lines of Business, 

30 days prior to the merger, 

consolidation, or transfer of assets or 

liabilities.

Line 7. Check “Yes” and attach an 

explanation if the plan has any matter 

pending before:

1. The IRS (including the Voluntary 

Correction Program),

2. The Department of Labor,

3. The Pension Benefit Guaranty 

Corporation (PBGC), or

4. Any court (including bankruptcy 

court).

The attachment should include a 

contact person's name and telephone 

number and agency or court.

Line 8. Section 3001 of the Employee 

Retirement Income Security Act 

(ERISA) of 1974 requires that applicants 

subject to section 410 provide evidence 

that each employee who qualifies as an 

interested party has been notified of the 

filing of the application. If “Yes” is 

marked, it means that each employee 

has been notified as required by 

Regulations section 1.7476-1. If this is a 

one-person plan or if this plan isn’t 

subject to section 410, a copy of the 

notice isn’t required to be attached to 

this application. If “No” is marked or this 

line is blank, the application will be 

returned. Rules defining “interested 

parties” and the form of notification are 

in Regulations section 1.7476-1. See 

Part IIB of Rev. Proc. 2023-4 (updated 

annually).

Line 9. Check “Yes”if the plan is a 

governmental plan under section 

414(d).

Line 10. Check “Yes” if the plan is a 

church plan under section 414(e) that 

hasn’t made a section 410(d) election.

Line 11. Check “Yes” if the plan 

benefits any collectively bargained 

employees under Regulations section 

1.410(b)-6(d)(2).

Line 12. Check “Yes” if the plan is an 

insurance contract plan under section 

412(e)(3).

Line 13. Check “Yes” if the plan is a 

multiemployer collectively bargained 

plan under section 414(f).

Line 14. Check “Yes” if the plan is a 

multiple employer plan under section 

413(c).

Line 15. If “Yes,” attach a statement 

identifying the plan sections that satisfy 

the safe harbor (including, if applicable, 

permitted disparity requirements) and 

specify which of the following 

regulations is intended to be satisfied.

• 1.401(a)(4)-2(b)(2) DC plan with 

uniform allocation formula.

• 1.401(a)(4)-3(b)(3) unit credit DB 

plan.

• 1.401(a)(4)-3(b)(4)(i)(C)(1) unit credit 

DB fractional rule plan.

• 1.401(a)(4)-3(b)(4)(i)(C)(2) flat 

benefit DB plan.

• 1.401(a)(4)-3(b)(5) insurance 

contract plan.

Line 16. Check “Yes” if the plan utilizes 

the permitted disparity rules of section 

401(l).

Line 17. If “Yes,” attach a statement 

providing the plan name, the EIN of the 

plan sponsor/employer, the plan type of 

the other plan, and a copy of pertinent 

provisions from the other plan regarding 

the offset.

Line 18. If this is a request for an 

individually designed plan that consists 

of a DB plan and a qualified cash or 

deferred arrangement, submit two 

Forms 5300 and two applicable user 

fees and provide an attachment with the 

plan sponsor/employer EIN and plan 

number of the other plan.

Line 19. If the plan has been restated 

to change the type of plan under 

Regulations section 1.401-1, check 

“Yes” and attach a statement explaining 

the change.

Line 20. Check “Yes” if this plan is a 

pooled employer plan under section 

413(e).

Line 21. Check “Yes” if this plan is 

requesting a ruling under 401(h).

Line 22. Check “Yes” if this plan is 

requesting a ruling under section 420.

Line 23. Enter the number that 

corresponds to the 403(b) eligible 

employer defined in Regulations section 

1.403(b)-2(b)(8).

Enter 1 if the eligible employer is a 

tax-exempt organization under 501(c)

(3) including including but not limited to 

a church defined under 3121(w)(3)(A), 

or a qualified church-controlled 

organization (QCCO) under section 

3121(w)(3)(B).

Enter 2 if the eligible employer is a 

state, as defined by Regulations section 

1.403(b)-2(b)(20), a political subdivision 

of a state, or any agency or 

instrumentality of a state with respect to 

an employee performing services in a 

public school, as defined by 

Regulations section 1.403(b)-2(b)(14).

Enter 3 if the eligible employer is the 

employer of a minister described in 

section 414(e)(5)(A), but only with 

respect to the minister or a 

self-employed minister described in 

section 414(e)(5)(A).

Line 24. Check “Yes”if the eligible 

employer is a section 501(c)(3) 

organization that satisfies the 

requirements of section 3121(w)(3)(B).

Line 25. Check “Yes” if the 

church-controlled organization is a 

non-QCCO as defined in section 414(c)

(2)(B).

Note. A “Yes” answer means the plan 

is maintained by a church controlled 

tax-exempt organization under 501(c)

(3) that is not a QCCO.

Line 26. Check “Yes” if the plan is a 

church plan under section 414(e) that 

hasn’t made a section 410(d) election.

Line 27. Check “Yes” if this plan allows 

for employee after-tax contributions.

Line 28. Check “Yes” if this plan allows 

for elective deferrals.

Line 29. Check “Yes” if this plan offers 

matching contributions.

Line 30. Check “Yes” if this plan allows 

for non-elective employer contributions 

other than matching contributions.

Line 31. Check “Yes” if this plan 

sponsor has less than 1,000 

employees.

Line 32. Check “Yes” if this plan is 

sponsored by an educational 

organization as defined in section 

170(b)(1)(A) in which the employee 

contributions were contributed to a 

credit union described in section 501(c)

(14) that maintains separate 

nonforfeitable special share accounts 

for each employee. A plan established 

on or before May 17, 1982, has 

grandfathered status for this for 

accounts administered by the credit 

-4- Instructions for Form 5300 (Rev. 6-2023)
union but no employees first covered by 

the plan after May 17, 1982, is covered 

by Rev. Rul. 82-120. A “Yes” answer is 

also required if the submitted plan was 

established by a church-related 

organization and was a defined benefit 

plan effective September 3, 1982, when 

403(b) treatment was established.

Line 33. 

1. A custodial account is defined in 

Regulations section 1.403(b)-8(d)(2) as 

a plan, or separate account under a 

plan, in which an amount attributable to 

section 403(b) contributions (or 

amounts rolled into a section 403(b) 

contract, as described in Regulations 

section 1.403(b)-10(d) is held by a bank 

or a person who satisfies the conditions 

in section 401(f)(2) if the conditions in 

Regulations sections 1.403(b)-8(d)(2)(i) 

through (iv) are satisfied.

2. Individual annuity contracts are 

annuity contracts defined in Regulations 

section 1.403(b)-8(c).

3. A Group Annuity Contract is a 

single annuity contract which separately 

accounts for the assets at the 

participant level.

4. A retirement income account is a 

defined contribution program 

established or maintained by a church, 

or a church-related organization, 

pursuant to a plan as defined section in 

1.403(b)-9(a).

How To Get Tax Help

If you have questions about a tax issue, 

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forms, or instructions, go to IRS.gov, 

and find resources that can help you 

right away.

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• Go to IRS.gov/Help or IRS.gov/

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• You may also be able to access tax 

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Getting tax forms and publications. 

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you within 10 business days.

By phone. For questions regarding this 

form, call the Employee Plans Customer 

Service toll free at 877-829-5500.

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

laws of the United States. We use this information to determine whether the plan complies with these laws. You aren’t required 

to request a determination letter; however, if you do so, sections 6001, 6011, 6058(a), and 6109 require you to provide the 

information requested. Failure to provide this information in a timely manner, or providing false or fraudulent information, may 

subject you to penalties.

You aren’t 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. However, section 6104(b) makes certain information contained in this 

form publicly available. We may also give it to the Department of Labor or the Pension Benefit Guaranty Corporation (PBGC) 

for administration of ERISA; the Department of Justice for civil and criminal litigation; and cities, states, the District of Columbia, 

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

other countries under a treaty, to federal and state agencies to enforce federal nontax criminal laws, and to federal law 

enforcement and intelligence agencies to combat terrorism.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time 

is:

Recordkeeping Learning about the law or the form Preparing the form Copying, assembling, and sending the form 

Form 5300 33 hr., 57 min. 10 hr., 7 min. 17 hr., 38 min. 1 hr., 52 min. 

We welcome your comments about this publication and your suggestions for future editions. You can send us comments 

throughIRS.gov/FormComments.

Or you can write to:

Internal Revenue Service

Tax Forms and Publications

1111 Constitution Ave. NW, IR-6526

Washington, DC 20224

Don’t send Form 5300 to this address. Instead, see Where to File, earlier.

Instructions for Form 5300 (Rev. 6-2023) -5-