-
Download forms, including talking tax forms, instructions, and publications.
-
Order IRS products online.
-
Research your tax questions online.
-
Search publications online by topic or keyword.
-
Sign up to receive local and national tax news by email.
-
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.
-
Tax Topics from the IRS telephone response system.
-
Fill-in, print, and save features for most tax forms.
-
Internal Revenue Bulletins.
-
Toll-free and email technical support.
We ask for the information on this form to carry out the Internal Revenue laws of the United States. Our legal right to ask for this information is in sections 401, 403, 410, 411, 412, and 414 and their regulations. Section 6109 requires you to provide your identifying number. This form must be filed for any plan with a separate employer identification and plan number if that plan is involved in a merger or transfer of plan assets or liabilities. Failure to provide all of the information requested may prevent processing of this form. In addition, failing to file this form timely and in accordance with its instructions, or providing false information, may subject you to penalties. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and U.S. commonwealths and possessions for administering their tax laws. We may also disclose this information to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.
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.
The time needed to complete and file the form is listed below and will vary depending on individual circumstances. The estimated average time is:
| Recordkeeping | Learning about the law or the form |
Preparing, copying, assembling, and sending the form to the IRS |
|
| Part I | 2 hr., 9 min. | 1 hr., 3 min. | 2 hr., 20 min. |
| Part II | 3 hr., 21 min. | 35 min. | 40 min. |
| Part III | 4 hr., 32 min. | 35 min. | 42 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 write to Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
Do not send the form to this address. Instead, please see Where To File.
| More Online Instructions |