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Instructions for Form 5310 - Introductory Material

Table of Contents

A Change To Note

Schedule Q (Form 5300), Elective Determination Requests, is no longer required to be filed. Questions regarding the requirement under section 401(a)(4) that a plan be nondiscriminatory in the amount of contributions or benefits, including the general test, and questions regarding the minimum coverage requirements of section 410(b), including the average benefit test, are now included on Form 5310. File Schedule Q (Form 5300) only to broaden the scope of the determination letter to include other nondiscrimination requirements addressed by the questions on Schedule Q (Form 5300).

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

The Tax Reform Act of 1976 allows a taxpayer to request the IRS to disclose and discuss the 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, for this purpose.

How To Get Forms
and Publications

Personal computer.   You can access the IRS Web Site 24 hours a day, 7 days a week at www.irs.gov to:

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

CD-ROM.   Order Pub. 1796, Federal Tax Products on CD-ROM, and get:

  • Current year forms, instructions, and publications.

  • Prior year forms, instructions, and publications.

  • Popular tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping.

  • The Internal Revenue Bulletin.

  Buy the CD-ROM on the Internet at www.irs.gov/cdorders from the National Technical Information Service (NTIS) for $22 (no handling fee), or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD-ROM for $22 (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 between 8:00 a.m. and 6:30 p.m. Eastern Time.

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