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Clarification for Form 5330, Schedule F, line 2b

Schedule F, line 2, is used to report section 4971(g)(4) tax on failure to adopt a rehabilitation 

plan. We are clarifying the text on line 2b with regard to the 240-day period. Complete line 2b 

as instructed below.

Enter the number of days during the tax year which are included in the period beginning on 

the first day following the close of the 240-day period and ending on the day the 

rehabilitation plan is adopted.
Form 5330

(Rev. December 2013)

Department of the Treasury 

Internal Revenue Service 

Return of Excise Taxes Related to Employee Benefit Plans

(Under sections 4965, 4971, 4972, 4973(a)(3), 4975, 4976, 4977, 4978, 4979, 

4979A, 4980, and 4980F of the Internal Revenue Code)

▶ Information about Form 5330 and its instructions is at www.irs.gov/form5330.

OMB No. 1545-0575 

Filer tax year beginning , and ending , 

A Name of filer (see instructions) 

Number, street, and room or suite no. (If a P.O. box or foreign address, see instructions.) 

City or town, state or province, country, and ZIP or foreign postal code 

B Filer’s identifying number (Enter either the 

EIN or SSN, but not both. See instructions.) 

Employer identification number (EIN) 

Social security number (SSN) 

C Name of plan 

D Name and address of plan sponsor 

E Plan sponsor’s EIN 

F Plan year ending (MM/DD/YYYY) 

H If this is an amended return, check here . . . . . . . . . . . . . . . ▶ G Plan number

Part I Taxes. You can only complete one section of Part I for each Form 5330 filed (see instructions). 

Section A. Taxes that are reported by the last day of the 7th month after the end of the tax 

year of the employer (or other person who must file the return) 

FOR 

IRS 

USE 

ONLY

1 Section 4972 tax on nondeductible contributions to qualified plans (from Schedule A, 

line 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 161 1 

2 Section 4973(a)(3) tax on excess contributions to section 403(b)(7)(A) custodial accounts 

(from Schedule B, line 12) . . . . . . . . . . . . . . . . . . . . . . 164 2 

3 a Section 4975(a) tax on prohibited transactions (from Schedule C, line 3) . . . . . . . 159 3a 

b Section 4975(b) tax on failure to correct prohibited transactions . . . . . . . . . . 224 3b 

4 Section 4976 tax on disqualified benefits for funded welfare plans . . . . . . . . . 200 4 

5 a Section 4978 tax on ESOP dispositions . . . . . . . . . . . . . . . . . . 209 5a 

b The tax on line 5a is a result of the application of: Sec. 664(g) Sec. 1042 5b 

6 Section 4979A tax on certain prohibited allocations of qualified ESOP securities or ownership 

of synthetic equity . . . . . . . . . . . . . . . . . . . . . . . . . 203 6 

7 Total Section A taxes. Add lines 1 through 6. Enter here and on Part II, line 17 . . . . ▶ 7 

Section B. Taxes that are reported by the last day of the 7th month after the end of the employer’s tax year or 81/2 months 

after the last day of the plan year that ends within the filer’s tax year 

8 a Section 4971(a) tax on failure to meet minimum funding standards (from Schedule D, line 2) . . 163 8a 

b Section 4971(b) tax for failure to correct minimum funding standards . . . . . . . . 225 8b 

9 a Section 4971(f)(1) tax on failure to pay liquidity shortfall (from Schedule E, line 4) . . . . 226 9a 

b Section 4971(f)(2) tax for failure to correct liquidity shortfall . . . . . . . . . . . 227 9b 

10 a Section 4971(g)(2) tax on failure to comply with a funding improvement or rehabilitation plan 

(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 450 10a 

b Section 4971(g)(3) tax on failure to meet requirements for plans in endangered or critical 

status (from Schedule F, line 1c) . . . . . . . . . . . . . . . . . . . . 451 10b 

c Section 4971(g)(4) tax on failure to adopt rehabilitation plan (from Schedule F, line 2d) . . 452 10c 

Section B1. Tax that is reported by the last day of the 7th month after the end of the calendar year in which the excess 

fringe benefits were paid to the employer’s employees 

11 Section 4977 tax on excess fringe benefits (from Schedule G, line 4) . . . . . . . . 201 11 

12 Total Section B taxes. Add lines 8a through 11. Enter here and on Part II, line 17 . . . ▶ 12 

Section C. Tax that is reported by the last day of the 15th month after the end of the plan year 

13 Section 4979 tax on excess contributions to certain plans (from Schedule H, line 2). Enter 

here and on Part II, line 17 . . . . . . . . . . . . . . . . . . . . . ▶ 205 13 

For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 11870M Form 5330 (Rev. 12-2013) 
Form 5330 (Rev. 12-2013) Page 2 

Name of Filer: Filer’s identifying number: 

Section D. Tax that is reported by the last day of the month following the month in which the reversion occurred 

14 Section 4980 tax on reversion of qualified plan assets to an employer (from Schedule I, 

line 3). Enter here and on Part II, line 17 . . . . . . . . . . . . . . . . . ▶ 204 14 

Section E. Tax that is reported by the last day of the month following the month in which the failure occurred 

15 Section 4980F tax on failure to provide notice of significant reduction in future accruals 

(from Schedule J, line 5). Enter here and on Part II, line 17 . . . . . . . . . . . ▶ 228 15 

Section F. Taxes reported on or before the 15th day of the 5th month following the close of the entity manager’s taxable 

year during which the plan became a party to a prohibited tax shelter transaction 

16 Section 4965 tax on prohibited tax shelter transactions for entity managers (from Schedule 

K, line 2). Enter here and on Part II, line 17 . . . . . . . . . . . . . . . . ▶ 237 16 

Part II Tax Due 

17 Enter the amount from Part I, line 7, 12, 13, 14, 15, or 16 (whichever is applicable) . . . . . . 17 

18 Enter amount of tax paid with Form 5558 or any other tax paid prior to filing this return . . . . 18 

19 Tax due. Subtract line 18 from line 17. If the result is greater than zero, enter here, and attach 

check or money order payable to “United States Treasury.” Write your name, identifying number, 

plan number, and “Form 5330, Section(s) ” on your payment . . . . ▶ 19 

Sign 

Here 

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge

and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

▲

Your Signature ▲Telephone number ▲Date 

Paid 

Preparer 

Use Only

Print/Type preparer’s name Preparer's signature Date Check if 

self-employed

PTIN

Firm’s name ▶ Firm's EIN ▶

Firm's address ▶ Phone no.

Form 5330 (Rev. 12-2013) 
Form 5330 (Rev. 12-2013) Page 3 

Name of Filer: Filer’s identifying number: 

Schedule A. Tax on Nondeductible Employer Contributions to Qualified Employer Plans (Section 4972) 

Reported by the last day of the 7th month after the end of the tax year of the employer (or other person who must file 

the return) 

1 Total contributions for your tax year to your qualified employer plan (under section 401(a), 

403(a), 408(k), or 408(p)) . . . . . . . . . . . . . . . . . . . . . . . . 1 

2 Amount allowable as a deduction under section 404 . . . . . . . . . . . . . . 2 

3 Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . 3 

4 Enter amount of any prior year nondeductible contributions made for 

years beginning after 12/31/86 . . . . . . . . . . . . . . 4 

5 Amount of any prior year nondeductible contributions for years beginning 

after 12/31/86 returned to you in this tax year for any prior tax year . . 5 

6 Subtract line 5 from line 4 . . . . . . . . . . . . . . . 6 

7 Amount of line 6 carried forward and deductible in this tax year . . . 7 

8 Subtract line 7 from line 6 . . . . . . . . . . . . . . . . . . . . . . . 8 

9 Tentative taxable excess contributions. Add lines 3 and 8 . . . . . . . . . . . . . 9 

10 Nondeductible section 4972(c)(6) or (7) contributions exempt from excise tax . . . . . . 10 

11 Taxable excess contributions. Subtract line 10 from line 9 . . . . . . . . . . . . . 11 

12 Multiply line 11 by 10%. Enter here and on Part I, line 1 . . . . . . . . . . . . ▶ 12 

Schedule B. Tax on Excess Contributions to Section 403(b)(7)(A) Custodial Accounts (Section 4973(a)(3)) 

Reported by the last day of the 7th month after the end of the tax year of the employer (or other person who must file 

the return) 

1 Total amount contributed for current year less rollovers (see instructions) . . . . . . . . 1 

2 Amount excludable from gross income under section 403(b) (see instructions) . . . . . . 2 

3 Current year excess contributions. Subtract line 2 from line 1. If zero or less, enter -0- . . . 3 

4 Prior year excess contributions not previously eliminated. If zero, go to line 8 . . . . . . 4 

5 Contribution credit. If line 2 is more than line 1, enter the excess; otherwise, enter -0- . . . . 5 

6 Total of all prior years’ distributions out of the account included in your gross income under 

section 72(e) and not previously used to reduce excess contributions . . . . . . . . . 6 

7 Adjusted prior years’ excess contributions. Subtract the total of lines 5 and 6 from line 4 . . 7 

8 Taxable excess contributions. Add lines 3 and 7 . . . . . . . . . . . . . . . . 8 

9 Multiply line 8 by 6% . . . . . . . . . . . . . . . . . . . . . . . . . 9 

10 Enter the value of your account as of the last day of the year . . . . . . . . . . . . 10 

11 Multiply line 10 by 6% . . . . . . . . . . . . . . . . . . . . . . . . 11 

12 Excess contributions tax. Enter the lesser of line 9 or line 11 here and on Part I, line 2 . . ▶ 12 

Form 5330 (Rev. 12-2013) 
Form 5330 (Rev. 12-2013) Page 4 

Name of Filer: Filer’s identifying number: 

Schedule C. Tax on Prohibited Transactions (Section 4975) (see instructions) Reported by the last day of the 7th month after the 

end of the tax year of the employer (or other person who must file the return)

1 Is the excise tax a result of a prohibited transaction that was (box “a” or box “b” must be checked): 

a discrete b other than discrete (a lease or a loan) 

2 Complete the table below to disclose the prohibited transactions and figure the initial tax (see instructions) 

(a) 

Transaction 

number 

(b) Date 

of transaction 

(see instructions) 

(c) Description of prohibited transaction 

(d) Amount involved 

in prohibited 

transaction 

(see instructions) 

(e) Initial tax on prohibited 

transaction (multiply each 

transaction in column (d) by 

the appropriate rate (see 

instructions)) 

(i) 

(ii) 

(iii) 

(iv) 

(v) 

(vi) 

(vii) 

(viii) 

(ix) 

(x) 

(xi) 

(xii) 

3 Add amounts in column (e); enter here and on Part I, line 3a . . . . . . . . . . . . ▶

4 Have you corrected all of the prohibited transactions that you are reporting on this return? If “Yes,” 

complete Schedule C, line 5, on the next page. If “No,” attach statement (see instructions) . . . ▶ Yes No 

Form 5330 (Rev. 12-2013) 
Form 5330 (Rev. 12-2013) Page 5 

Name of Filer: Filer’s identifying number: 

Schedule C. Tax on Prohibited Transactions (Section 4975) Reported by the last day of the 7th month after the end of the tax 

year of the employer (or other person who must file the return) (continued) 

5 Complete the table below, if applicable, of other participating disqualified persons and description of correction 

(see instructions). 

(a) 

Item no. 

from line 2 

(b) 

Name and address of 

disqualified person 

(c) 

EIN or SSN 

(d)

Date of 

correction 

(e) 

Description of correction 

Schedule D. Tax on Failure to Meet Minimum Funding Standards (Section 4971(a)) Reported by the last day of the 

7th month after the end of the employer’s tax year or 81/2 months after the last day of the plan year that ends within 

the filer’s tax year 

1 Aggregate unpaid required contributions (accumulated funding deficiency for multiemployer 

plans) (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 1 

2 Multiply line 1 by 10% (5% for multiemployer plans). Enter here and on Part I, line 8a . . . . ▶ 2 

Form 5330 (Rev. 12-2013) 
Form 5330 (Rev. 12-2013) Page 6 

Name of Filer: Filer’s identifying number: 

Schedule E. Tax on Failure to Pay Liquidity Shortfall (Section 4971(f)(1)) Reported by the last day of the 7th month after the end 

of the employer’s tax year or 81/2 months after the last day of the plan year that ends within the filer’s tax year 

(a) 1st Quarter (b) 2nd Quarter (c) 3rd Quarter (d) 4th Quarter (e) Total 

Add cols. a-d for line 3 

1 Amount of shortfall . . . . 1 

2 Shortfall paid by the due date 2 

3 Net shortfall amount . . . 3 

4 Multiply line 3, column (e), by 10%. Enter here and on Part I, line 9a . . . . . . . . ▶ 4 

Schedule F. Tax on Multiemployer Plans in Endangered or Critical Status (Section 4971(g)(3), 4971(g)(4)) Reported by the last 

day of the 7th month after the end of the employer’s tax year or 81/2 months after the last day of the plan year that ends within 

the filer’s tax year 

1 Section 4971(g)(3) tax on failure to meet requirements for plans in endangered or critical status . . 1 

a Enter the amount of contributions necessary to meet the applicable benchmarks or requirements . 1a 

b Enter the amount of the accumulated funding deficiency . . . . . . . . . . . . . 1b 

c Enter the greater of line 1a or line 1b, here and on Part I, line 10b . . . . . . . . . ▶ 1c 

2 Section 4971(g)(4) tax on failure to adopt rehabilitation plan . . . . . . . . . . . . 2 

a Enter the amount of the excise tax on the accumulated funding deficiency under section 4971(a)(2) 

from Schedule D, line 2 . . . . . . . . . . . . . . . . . . . . . . . . 2a 

b Enter the number of days during the tax year which are included in the period beginning on the first day 

of the 240 day period and ending on the day the rehabilitation plan is adopted ▶ 2b 

c Multiply line 2b by $1,100 . . . . . . . . . . . . . . . . . . . . . . . 2c 

d Enter the greater of line 2a or line 2c, here and on Part I, line 10c . . . . . . . . . ▶ 2d 

Schedule G. Tax on Excess Fringe Benefits (Section 4977) Reported by the last day of the 7th month after the end of the 

calendar year in which the excess fringe benefits were paid to the employer’s employees 

1 Did you make an election to be taxed under section 4977? . . . . . . . Yes No 

2 If “Yes,” enter the calendar year (YYYY) in which the excess fringe benefits were paid ▶

3 If line 1 is “Yes,” enter the excess fringe benefits on this line (see instructions) . . . . . . 3 

4 Enter 30% of line 3 here and on Part I, line 11 . . . . . . . . . . . . . . . . ▶ 4 

Schedule H. Tax on Excess Contributions to Certain Plans (Section 4979) Reported by the last day of the 15th month after 

the end of the plan year 

1 Enter the amount of an excess contribution under a cash or deferred arrangement that is part of a plan 

qualified under section 401(a), 403(a), 403(b), 408(k), or 501(c)(18) or excess aggregate contributions . 1 

2 Multiply line 1 by 10% and enter here and on Part I, line 13 . . . . . . . . . . . ▶ 2 

Schedule I. Tax on Reversion of Qualified Plan Assets to an Employer (Section 4980) Reported by the last day of the month 

following the month in which the reversion occurred 

1 Date reversion occurred . . . . . . . . . . . ▶ MM DD YY 

2 a Employer reversion amount b Excise tax rate 

3 Multiply line 2a by line 2b and enter the amount here and on Part I, line 14 . . . . . . ▶ 3 

4 Explain below why you qualify for a rate other than 50%: 

Schedule J. Tax on Failure to Provide Notice of Significant Reduction in Future Accruals (Section 4980F) Reported by the 

last day of the month following the month in which the failure occurred 

1 Enter the number of applicable individuals who were not provided ERISA section 204(h) notice ▶ 1 

2 Enter the effective date of the amendment . . . . . ▶ MM DD YY 2 

3 Enter the number of days in the noncompliance period ▶ 3 

4 Enter the total number of failures to provide ERISA section 204(h) notice (see instructions) . . 4 

5 Multiply line 4 by $100. Enter here and on Part I, line 15 . . . . . . . . . . . . ▶ 5 

6 Provide a brief description of the failure, and of the correction, if any 

Schedule K. Tax on Prohibited Tax Shelter Transactions (Section 4965) Reported on or before the 15th day of the 5th month 

following the close of the entity manager’s tax year during which the plan became a party to a prohibited tax shelter transaction 

1 Enter the number of prohibited tax shelter transactions you caused the same plan to be a 

party to ▶ 1 

2 Multiply line 1 by $20,000. Enter the result here and on Part I, line 16 . . . . . . . . ▶ 2 

Form 5330 (Rev. 12-2013)