IRS Form 5310 – Application for Determination Upon Termination (Info Copy Only)

IRS Form 5310 – If you are terminating a qualified retirement plan—such as a pension, profit-sharing, 401(k), or 403(b) plan—you may need IRS Form 5310 to obtain an official determination letter confirming the plan’s qualified status upon termination. This IRS determination protects the tax-favored treatment of distributions and helps avoid costly disqualification issues.

This comprehensive, up-to-date guide (based on official IRS resources as of February 2026) explains everything you need to know about IRS Form 5310, including who must file, when to file, how to submit electronically via Pay.gov, required attachments, user fees, processing timelines, and step-by-step instructions for plan termination.

What Is IRS Form 5310?

IRS Form 5310, officially titled Application for Determination for Terminating Plan, is used by plan sponsors or administrators to request a determination letter (DL) from the IRS on whether a pension, profit-sharing, or other deferred compensation plan (including 403(b) plans) continues to meet qualification requirements under Internal Revenue Code (IRC) Sections 401(a) or 403(a) at the time of termination.

• It applies to individually designed plans and certain pre-approved plans being terminated.
• The form is not for ongoing plans (use Form 5300 instead), multi-employer plans insured by the PBGC, partial terminations, or affiliated service group (ASG) status questions.
• Note on “Info Copy Only”: Some IRS references (e.g., letter status pages) label it this way for public inspection purposes when a plan has more than 25 participants, but the primary purpose remains obtaining a formal determination letter.

Download the official form (for reference only):
IRS Form 5310 PDF (Rev. December 2013 – the fillable version is completed online via Pay.gov).

Official Instructions (Rev. April 2025):
Instructions for Form 5310 PDF.

Who Should File IRS Form 5310?

File Form 5310 if you are the:

• Plan sponsor (employer)
• Plan administrator
• Authorized representative (with Form 2848 or 8821)

…of a terminating single-employer or multiple-employer (non-PBGC) pension, profit-sharing, or 403(b) plan seeking IRS confirmation of qualified status.

Do NOT file Form 5310 if:

• The plan is continuing after termination of the trust (use Form 5300).
• It is a PBGC-insured multi-employer plan.
• You are requesting a ruling on partial termination.
• The application is not filed “in connection with” the plan termination.

When to File Form 5310 – Important Deadlines?

The application must be filed in connection with plan termination. According to IRS rules:

• No later than the later of:
  1. 1 year from the effective date of termination, or
  2. 1 year from the date the action terminating the plan was adopted.
• No later than 12 months after the date substantially all plan assets are distributed.

Filing after these deadlines may result in the IRS rejecting the application as untimely.

Pro Tip: Many sponsors file shortly after adopting the termination resolution and before completing all distributions to allow time for IRS review while holding assets (though not strictly required).

Step-by-Step: How to File IRS Form 5310 Electronically (2026)?

Since 2017, Form 5310 must be filed electronically through Pay.gov — paper filings are no longer accepted.

1. Register or log in at Pay.gov.
2. Search for “5310” and select Application for Determination Upon Termination.
3. Complete the online form (digital signature required from employer, administrator, or authorized representative).
4. Upload attachments as a single PDF (maximum 15 MB).
   • If larger, fax additional documents to 844-255-4818 (include Pay.gov tracking ID, EIN, applicant name, and plan name). Confirm receipt at 855-224-1311.
5. Pay the user fee (if applicable) electronically.
6. Submit and receive immediate confirmation email (this serves as your acknowledgment).

Pay.gov direct link: Submit Form 5310

Required Documents and Attachments for Form 5310

A complete submission includes:

• Completed and digitally signed Form 5310
• Procedural Requirements Checklist (built into the form)
• Copy of the plan’s last favorable determination letter (if any)
• For pre-approved plans: Opinion or advisory letter + adoption agreement + all amendments
• All plan documents and amendments adopted since the last DL (or through the Required Amendments List for individually designed plans)
• Records of all actions taken to terminate the plan (board resolutions, amendments setting termination date, full vesting, etc.)
• Form 6088 (Distributable Benefits) for all defined benefit (DB) plans or underfunded defined contribution (DC) plans
• For DB plans: AFTAP certifications, Schedule SB (Form 5500) for relevant years, and Section 436 compliance documentation
• Any compliance statements, closing agreements, or explanations of mergers/spinoffs/ESOP transactions
• Form 2848 (Power of Attorney) or Form 8821 (if applicable)

Tip: Consolidate everything into one PDF before uploading. Terminating plans generally do not require full restatement, but must be amended for all law changes effective as of the termination date.

User Fees for Form 5310

The user fee is paid electronically through Pay.gov as part of the submission process. Current fees are listed in the latest Revenue Procedure (typically updated annually — see Rev. Proc. 2025-4 or successor).

• Small employers (generally 100 or fewer employees) may qualify for a user fee exemption under Notice 2002-1 (as amplified).
• Always confirm the exact amount and exemption eligibility on Pay.gov or the latest IRS guidance.

Processing Time and What Happens After Filing

• IRS aims to contact you within 145 days of submission.
• The determination letter will not be issued earlier than 60 days after receipt (to allow interested parties to comment).
• Form 5310 applications generally receive priority processing.
• You can check status after 145 days by calling 877-829-5500 (have your document locator number ready).
• If approved, you receive a favorable determination letter confirming qualified status at termination.

Important: The employer/trustee is not required to hold assets until the letter arrives, but most do so to ensure favorable tax treatment for distributions.

Full Process: How to Terminate a Retirement Plan (with Form 5310)?

Terminating a plan involves more than just filing Form 5310. Follow these IRS-recommended steps:

1. Adopt a plan amendment setting the termination date, ceasing contributions, and providing 100% vesting.
2. Notify participants and beneficiaries of the termination and provide rollover notices.
3. Pay any outstanding employer contributions.
4. Distribute all assets as soon as administratively feasible (generally within 12 months).
5. File final Form 5500 series return.
6. Optionally file Form 5310 for IRS determination (highly recommended for protection).

Full details: IRS Guide to Terminating a Retirement Plan.

Frequently Asked Questions (FAQs) About IRS Form 5310

Q: Can I file Form 5310 for a 403(b) plan?
A: Yes — the 2025 instructions explicitly cover 403(b) plans.

Q: Is Form 5310 required to terminate a plan?
A: No, it is optional but strongly recommended to obtain certainty on qualification.

Q: What if the plan has more than 25 participants?
A: The application is open to public inspection.

Q: Can I file if assets are already distributed?
A: Only if within the 12-month window after substantial distribution.

Q: Where do I find the latest user fee?
A: Pay.gov during submission or IRS Revenue Procedure 2025-4.

Conclusion: Protect Your Terminating Retirement Plan with IRS Form 5310

Filing IRS Form 5310 provides valuable peace of mind that your plan’s termination meets all IRS qualification standards, safeguarding tax benefits for participants and the plan sponsor.

Always consult a qualified retirement plan professional or tax advisor before proceeding, as plan terminations involve complex ERISA, PBGC (if applicable), and tax rules.

Official IRS Resources (2026):

• About Form 5310
• Instructions for Form 5310 (April 2025)
• Terminating a Retirement Plan Guide
• Apply for Determination Letter – Individually Designed Plans

Download reference copies:

• Form 5310: https://www.irs.gov/pub/irs-pdf/f5310.pdf
• Instructions: https://www.irs.gov/pub/irs-pdf/i5310.pdf

Stay compliant and protect your plan — file correctly the first time through Pay.gov. For the absolute latest updates, always check IRS.gov/Form5310.

All information in this article is sourced directly from official IRS.gov pages, including About Form 5310, Instructions for Form 5310 (Rev. April 2025), and the Termination Guide (updated 2025). This is for informational purposes only and is not tax or legal advice.