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Use the Interactive Tax Assistant (ITA) to research your tax questions. No need to wait on the phone or stand in line. The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. When you reach the response screen, you can print the entire interview and the final response for your records. New subject areas are added on a regular basis.
Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS.gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. You can use the IRS Tax Map, to search publications and instructions by topic or keyword. The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics.
Sign up to receive local and national tax news and more by email. Just click on “subscriptions” above the search box on IRS.gov and choose from a variety of options.
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 are not 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 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. 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 non-tax 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.|
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 send us comments from www.irs.gov/formspubs/. Click on “More Information” and then on “Comment on Tax Forms and Publications.” Or you can send your comments to Internal Revenue Service, Tax Forms and Publication Division, 1111 Constitution Ave., NW, IR-6526, Washington, DC 20224.
Do not send any of these forms or schedules to this address. Instead, see Where To File.
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