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Instructions for Form 5310 - Introductory Material

Future Developments

For the latest information about developments related to Form 5310 and its instructions, such as legislation enacted after they were published, go to

What's New

The form and the instructions have undergone revisions in the format and the information required. Some of the revisions were made under Announcement 2011-82, 2011-52 I.R.B. 1052 which eliminated demonstrations regarding coverage and nondiscrimination requirements.


Rev. Proc. 2013-6, 2013-1 I.R.B. 198, available at as updated by Ann. 2013-13, 2013-9 I.R.B. 532, available at and Ann. 2013-15, 2013-11 I.R.B. 652, available at contains the guidance under which the determination letter (DL) program is administered. The Rev. Proc. is updated annually and can be found in the Internal Revenue Bulletin (I.R.B.). The application should be filed under Rev. Proc. 2007-44, 2007-28 I.R.B. 54 available at (as revised by Ann. 2011-82), and Rev. Proc. 2013-6, as updated.

Review these documents before completing the application.

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, 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 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.

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