Mandatory Electronic Filing for Certain Form 5330 Filers Using the IRS Modernized e-File System (MeF)


Electronic filing requirements

The Department of the Treasury recently published final regulations, Electronic-Filing Requirements for Specified Returns and Other Documents PDF, and established new electronic filing requirements under 26 CFR 54.6011-3. Any employer or individual required to file an excise tax return on Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, must file the excise tax return electronically for taxable years ending on or after December 31, 2023, if the filer is required to file at least 10 returns of any type during the calendar year that the Form 5330 is due. See T.D. 9972 PDF for more information.

If a filer required to file the Form 5330 fails to file the return electronically when required to do so, the filer has failed to file the return. See the regulations under 26 CFR 301.6651-1 for more information relating to the failure to file a tax return or to pay tax.

Electronic filing systems

Form 5330 can be filed electronically using the IRS Modernized e-File (MeF) System through an IRS Authorized Form 5330 e-file Provider. All filers are encouraged to file Form 5330 electronically. It is safe, easy to complete, and you have an immediate record that the return was filed.

Exclusions from electronic filing requirements

On a year-by-year, the IRS may waive the requirement to file Form 5330 electronically in cases of undue hardship. In certain circumstances, a filer may be administratively exempt from the requirement to file electronically. If the IRS's systems do not support electronic filing, taxpayers will not be required to file electronically. In general, the filer should maintain documentation supporting the undue hardship or other applicable reason for not filing electronically.