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IRS Highlights Shift to Electronic Filing of Form 5300 Determination Letter Applications



IRS Employee Plans News (May 25, 2022)

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A recent edition of the IRS’s employee plans newsletter summarizes the electronic submission requirements for Form 5300, Application for Determination for Employee Benefit Plan, as set forth in Revenue Procedure 2022-4 (see our Checkpoint article). Electronic filing of Form 5300 is available beginning June 1, 2022, and required beginning July 1, 2022.

The newsletter explains that electronic submission of Form 5300, including payment of the user fee, is to be done through the website. Filers are instructed to search for “5300” on and follow the directions provided. An electronic submission may include one PDF attachment (less than 15 MB), with any additional documents submitted by fax in accordance with specified instructions. Electronic filers will receive an acknowledgment notice via email; no separate acknowledgement letter will be sent. Paper Form 5300 filings will be accepted through June 30, 2022. During the transition period (i.e., the month of June), electronic payment of the user fee is optional for paper filings (but required for electronic filings).

EBIA Comment: Filers planning to submit Form 5300 should familiarize themselves with the electronic filing requirements since, in the near future, paper submissions will no longer be accepted. For more information, see EBIA’s 401(k) Plans manual at Section XXVII.J (“Determination Letter Forms, Fees, and Notice”).

Contributing Editors: EBIA Staff.

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