Instructions for Form 5307 - Introductory Material


What's New

The form and the instructions have undergone revisions in the format and information required. Review these documents before completing the application. Some of the revisions were made in accordance with Announcement 2011-82, 2011-52 I.R.B. 1052, available at www.irs.gov/irb/2011-52_IRB/ar20.html, which eliminated demonstrations regarding coverage and nondiscrimination requirements and limited Form 5307 applications.

Note. Rev. Proc. 2014-6, 2014-1 I.R.B. 198, available at http://www.irs.gov/pub/irs-irbs/irb14-01.pdf, contains the guidance under which the Determination Letter (DL) program is administered. It is updated annually and can be found in the Internal Revenue Bulletin (I.R.B.). The application should be filed in accordance with Rev. Proc. 2007-44, 2007-28 I.R.B. 54, available at www.irs.gov/pub/irs-irbs/irb07-28.pdf (as revised by Ann. 2011-82), and Rev. Proc. 2014-6, as updated, available at http://www.irs.gov/pub/irs-irbs/irb14-01.pdf. Review these documents before completing the application.

Future Developments

For the latest information related to Form 5307 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form5307.

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, if the representative is qualified to sign, 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 5307 is open to public inspection if there are more than 25 plan participants. The total number of participants must be shown on line 4e. See the instructions for line 4e for a definition of participant.


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