Table of Contents

• General Instructions
  • Reminders
    • Purpose of Form
    • Who Must File
    • When To File
    • Where To File
    • Interest and Penalties
    • Claim for Refund or Credit/Amended Return
• Specific Instructions
  • Part I. Taxes
    • Prohibited allocations of securities in an S corporation.
  • Part II. Tax Due
  • Schedule A. Tax on Nondeductible Employer Contributions to Qualified Employer Plans (Section 4972)
  • Schedule B. Tax on Excess Contributions to Section 403(b)(7)(A) Custodial Accounts (Section 4973(a)(3))
  • Schedule C. Tax on Prohibited Transactions (Section 4975)
    • Additional tax for failure to correct the prohibited transaction (Section 4975(b)).
  • Schedule D. Tax on Failure to Meet Minimum Funding Standards (Section 4971(a))
  • Schedule E. Tax on Failure to Pay Liquidity Shortfall (Section 4971(f)(1))
  • Schedule F. Tax on Multiemployer Plans in Endangered or Critical Status (Sections 4971(g)(3) & 4971(g)(4))
  • Schedule G. Tax on Excess Fringe Benefits (Section 4977)
  • Schedule H. Tax on Excess Contributions To Certain Plans (Section 4979)
  • Schedule I. Tax on Reversion of Qualified Plan Assets to an Employer (Section 4980)
    • Terminated defined benefit plan.
  • Schedule J. Tax on Failure to Provide Notice of Significant Reduction in Future Accruals (Section 4980F)
• Instructions for Form 5330 - Notices
  • Privacy Act and Paperwork Reduction Act Notice.
• Instructions for Form 5330 - Additional Material
  • Index