IRS Instruction 5307 – If you have adopted a nonstandardized pre-approved retirement plan (such as a Volume Submitter or similar plan) and made limited modifications, or if you amended a pre-approved plan solely to satisfy IRC Sections 415 and 416 due to plan aggregation, IRS Form 5307 is the correct form to request a determination letter (DL) confirming that your plan remains qualified (or meets Section 403(b) requirements).
This article explains IRS Instruction 5307 in detail, based on the official December 2024 revision and current IRS guidance. It covers who must file, how to file electronically via Pay.gov, required attachments, user fees, key line-by-line instructions, and common pitfalls.
What Is Form 5307 and Its Purpose?
Form 5307, officially titled Application for Determination for Adopters of Modified Nonstandardized Pre-Approved Plans, allows adopters of nonstandardized pre-approved plans to request an IRS determination letter. The letter confirms that limited modifications to the pre-approved plan document have not caused the plan to lose its qualified status under IRC Section 401(a) (for defined benefit or defined contribution plans) or that a Section 403(b) plan satisfies the requirements of Section 403(b).
Key points from the purpose section (per Rev. December 2024 instructions):
- It applies to defined contribution (DC) plans, defined benefit (DB) plans, and 403(b) plans.
- A nonstandardized pre-approved plan is one where the adopter may make limited changes that do not convert the plan into an individually designed plan.
- Important restriction: A DB plan cannot be amended to become a DC plan (this is treated as a plan termination).
Note: Standardized plans or unmodified nonstandardized plans generally do not use Form 5307. Extensive modifications may require Form 5300 instead.
Who Should File Form 5307?
File Form 5307 if you meet one of these conditions:
- You adopted a nonstandardized pre-approved plan and made limited modifications that do not create an individually designed plan.
- You amended a standardized or nonstandardized pre-approved plan solely to add language satisfying Sections 415 and 416 due to required aggregation of plans.
Who cannot use Form 5307 (file Form 5300 instead):
- Multiple employer plans
- Certain money purchase, target benefit, or DB pension plans with normal retirement age earlier than 62 (non-governmental) or that fail governmental safe harbors
- Plans with a partial termination
- Situations where modifications are too extensive
403(b) plans: Second-cycle filers of IRC 403(b) pre-approved plans may use Form 5307 under procedures similar to 401(a) plans.
Recent Updates in IRS Instruction 5307 (December 2024)
The latest revision (December 2024) includes these important changes:
- Explicit inclusion of 403(b) plans.
- Major format revisions to support electronic filing on Pay.gov (mandatory since July 1, 2023).
- References updated to Rev. Proc. 2025-4 (for qualified pre-approved plans), Rev. Proc. 2016-37 (as modified), and Rev. Proc. 2023-37 (for 403(b) plans).
- Streamlined instructions for attachments and representations from plan providers.
How to File Form 5307: Electronic Submission via Pay.gov?
Since July 1, 2023, all Form 5307 applications must be submitted electronically through Pay.gov. Paper filings are no longer accepted.
Step-by-step process:
- Register for a Pay.gov account.
- Search for “Form 5307” and select the form.
- Complete the online form.
- Pay the user fee (if applicable) during the process.
- Upload one consolidated PDF (maximum 15 MB) containing all required attachments.
- If your attachments exceed 15 MB, contact IRS Employee Plans Customer Service at 877-829-5500 for assistance.
Signing: The application must be signed by the employer, plan administrator, or authorized representative (e.g., via Form 2848).
Current User Fees for Form 5307 (2026)
User fees are updated annually. As of 2026 (per Rev. Proc. 2026-4):
- Standard user fee for Form 5307: $2,000 (increased from $1,200).
Possible exemptions (zero-dollar user fee):
- Employers with 100 or fewer employees may qualify under Notice 2017-1 (amplified by earlier notices) if the plan meets specific criteria (e.g., at least one non-highly compensated employee participant, filed within the appropriate window, treat controlled groups as one employer).
- Certification is required (typically on Form 8717 or equivalent).
Always verify the exact fee and exemption eligibility directly on Pay.gov when submitting or in the latest revenue procedure, as fees can change.
Required Attachments for a Complete Application
A complete submission must include (consolidated into one PDF):
- Form 5307 (completed and signed, with user fee paid via Pay.gov).
- Copy of the plan’s latest favorable determination letter (if any).
- Copy of the most recent opinion letter for the pre-approved plan.
- Complete copy of the pre-approved plan document (including adoption agreement, if applicable). For 403(b) plans, pre-2009 documents are generally not required.
- Written representation from the plan provider (under penalty of perjury) describing every deviation from the pre-approved language (location, nature, and effect). Signature is optional but recommended.
- Form 2848 (Power of Attorney) or other authorization allowing the provider to represent the employer.
- Copy of any compliance statements or closing agreements from the current remedial amendment cycle.
- Notice to interested parties (if required under Rev. Proc. 2016-37).
- For mergers, transfers, or spinoffs: Detailed statement with plan names, types, dates, and proof of prior qualification.
Deviations are evaluated for extent and complexity. Incompatible changes may result in the application and fee being returned.
Key Line-by-Line Highlights from IRS Instruction 5307
Line 1 — Plan sponsor/employer information (name, address, EIN — must match Form 5500).
Line 3 — Plan information (name, number, effective date, total participants — critical for public inspection rules; >25 participants = open to public inspection).
Line 4 — Type of request (1 = new plan; 2 = existing plan with no prior DL; 3 = after initial qualification).
Line 5 — Plan type (DC, DB, or 403(b); ESOP status).
Lines 8–16 — Various plan features (interested parties notice, governmental/church plan, insurance contracts, permitted disparity, etc.).
Lines 17–27 (403(b) specific) — Employer type, contribution types, participant count, etc.
Important reminders:
- Use “N/A” only where provided.
- Enter numbers where required; do not write text in numeric boxes.
- Mark only one box per item unless instructed otherwise.
When to File Form 5307 vs. Form 5300 or Form 5310?
- Form 5307 → Limited modifications to nonstandardized pre-approved plans (or 415/416 aggregation amendments).
- Form 5300 → Individually designed plans, multiple employer plans, or situations where modifications are too extensive.
- Form 5310 → Terminating plans.
File during the announced adoption period (see Rev. Proc. 2016-37, Section 14.03, and related guidance).
Tips for a Successful Form 5307 Application
- Review the Procedural Requirements Checklist in the instructions.
- Ensure the provider’s representation letter is thorough.
- Consolidate attachments properly (one PDF ≤15 MB).
- Retain copies of all submissions and correspondence.
- Allow time: Processing can take several months; interested-party comment period is 60 days in some cases.
Official Resources and Downloads
- Latest Instructions (Rev. December 2024): Download PDF or view HTML version on IRS.gov.
- About Form 5307: IRS overview and Pay.gov filing link.
- Pre-Approved Plans for Adopting Employers: Detailed FAQs.
- User Fees Page: Current fees and exemptions.
- Employee Plans Customer Service: 877-829-5500 (for questions).
Disclaimer: This article summarizes official IRS guidance as of February 2026 and is for informational purposes only. Tax rules are complex and subject to change. Always consult a qualified tax advisor, ERISA attorney, or enrolled actuary before filing. The IRS is the only authoritative source for your specific situation.
By following IRS Instruction 5307 carefully and submitting a complete package through Pay.gov, adopters of modified nonstandardized pre-approved plans can efficiently obtain the IRS determination letter needed to maintain compliance and peace of mind for their retirement plans.
For the most current information, visit IRS.gov/Form5307 and check for future developments.