Instructions for Form 5310 - Introductory Material

Table of Contents

What's New

All applications must be accompanied by new Form 8905, Certification of Intent To Adopt a Pre-approved Plan, if an employer intends to switch from the five-year remedial amendment cycle to the six-year remedial amendment cycle by meeting one of the eligibility requirements for the six-year remedial amendment cycle. For more information, see Rev. Proc. 2005-66, 2005-37 I.R.B. 509.

Public Inspection

Form 5310 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.

Disclosure Request by Taxpayers

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.

How To Get Formsand Publications

Internet.   You can access the IRS website 24 hours a day, 7 days a week at www.irs.gov to:

  • Order IRS products on-line.

  • Download forms, instructions, and publications.

  • See answers to frequently asked tax questions.

  • Search publications on-line by topic or keyword.

  • Send us comments or request help by email.

  • Sign up to receive local and national tax news by email.

  You can also reach us using file transfer protocol at ftp.irs.gov.

CD-ROM.   You can order Pub. 1796, IRS Tax Products CD, and get:

  • A CD that is released twice so you have the latest products. The first release ships in late December and the final release ships in late February;

  • Current year forms, instructions, and publications;

  • Prior year forms, instructions, and publications;

  • Tax Map: An electronic research tool and finding aid;

  • Tax Law frequently asked questions (FAQs);

  • Tax Topics from the IRS telephone response system;

  • Fill-in, print, and save features for most tax forms;

  • Internal Revenue Bulletins; and

  • Toll-free and email technical support.

  Buy the CD-ROM from the National Technical Information Service (NTIS) on the Internet at www.irs.gov/cdorders for $25 (no handling fee), or call 1-877-CDFORMS (1-877-233-6767) toll-free to buy the CD-ROM for $25 (plus a $5 handling fee).

By phone and in person.   You can order forms and publications 24 hours a day, 7 days a week, by calling 1-800-TAX-FORM (1-800-829-3676). You can also get most forms and publications at your local IRS office.

  For questions regarding this form, call the Employee Plans Customer Service, toll-free, at 1-877-829-5500.

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