Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Salary Reduction Simplified Employee Pension Plan (SARSEP)

A SARSEP is a Simplified Employee Pension (SEP) plan that:

  • Was established before 1997.
  • Permits employee salary reduction contributions.
  • Meets the following participation requirements annually based on all eligible employees (even those hired after 1996):
    • At least 50% of eligible employees must choose to make employee salary reduction contributions for the year.
    • Had no more than 25 employees who were eligible to participate at any time during the preceding year.
  • May need to be amended for current law changes.

Participate in a SARSEP Plan
Benefits of participation, plan contributions, effects of withdrawing money from the plan and more.

Operate and Maintain a SARSEP Plan
Periodically review the plan, update for recent law changes, nondiscrimination testing requirements and more.

Correct SARSEP Plan Errors
Find, fix and avoid plan errors.

Terminate a SARSEP Plan
Requirements for ending a SARSEP plan.

Additional resources