IRS · Official form

Form 5330, Return of Excise Taxes Related to Employee Benefit Plans

Form 5330 is how employers, plan sponsors, and disqualified persons report and pay excise taxes tied to employee benefit plans. Fill in the official IRS PDF online and download it when you are done.

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What is 5330?

Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, is used to report and pay a range of excise taxes that can arise around retirement and other employee benefit plans. Common triggers include prohibited transactions between a plan and a disqualified person, nondeductible contributions, and failures to meet certain minimum funding or contribution rules.

The form covers many different Internal Revenue Code sections, and each one has its own schedule and computation. Most filers only complete the parts that apply to the specific tax they owe, so the six-page form is usually much shorter in practice than it looks.

Who files 5330?

Employers or plan sponsors who owe excise tax on nondeductible contributions or certain funding failures
Disqualified persons who engaged in a prohibited transaction with a qualified plan
Employers with excess contributions to certain plans, such as failed ADP or ACP corrections not made in time
Anyone else liable for an excise tax listed in the Form 5330 instructions, such as taxes related to ESOPs

How to fill out 5330

Enter the filer information at the top: name, address, identifying number, plan sponsor, and plan details.
Identify which excise tax sections apply to you and complete only those schedules, following the current instructions.
Compute the tax for each applicable section and carry the totals to the summary lines on page 1.
Sign and date the return, then download your completed PDF for your records.
File by the deadline for the specific tax involved; many filers now must e-file Form 5330, so check the current instructions at irs.gov for how to submit it and pay.

Quick fill 5330 on this page

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These are the form's own fields, in the order they appear on the pages. Fill in what you know; anything left blank stays a fillable field in the PDF, so you can finish it in any PDF reader. Nothing you type here is sent to IRS.

Page 1 39 fields

Filer tax year beginning

, 4-digit year.

and ending

, 4-digit year.

Name of filer (see instructions)

Number, street, and room or suite no. (If a P.O. box or foreign address, see instructions.)

City or town

State or province

Country

ZIP or foreign postal code

B Filer’s identifying number (Enter either the EIN or SSN, but not both. See instructions.) Employer identification number (EIN)

Social security number (SSN)

Name of plan

Name and address of plan sponsor

E P lan sponsor’s EIN

F P lan year ending (MM/DD/YYYY)

G P lan number

H. If this is an amended return, check here.

1. Section 4972 tax on nondeductible contributions to qualified plans (from Schedule A, line 12).

2. Section 4973(a)(3) tax on excess contributions to section 403(b)(7)(A) custodial accounts (from Schedule B, line 12).

3a. Section 4975(a) tax on prohibited transactions (from Schedule C, line 3).

3b. Section 4975(b) tax on failure to correct prohibited transactions.

4. Section 4976 tax on disqualified benefits for funded welfare plans.

5a. Section 4978 tax on E S O P dispositions.

5b. The tax on line 5a is a result of the application of: Sec. 664(g).

5b. Sec. 1042.

6. Section 4979A tax on certain prohibited allocations of qualified E S O P securities or ownership of synthetic equity.

7. Total Section A taxes. Add lines 1 through 6. Enter here and on Part I I, line 17.

8a. Section 4971(a) tax on failure to meet minimum funding standards (from Schedule D, line 2).

8b. Section 4971(b) tax for failure to correct minimum funding standards.

9a. Section 4971(f)(1) tax on failure to pay liquidity shortfall (from Schedule E, line 4).

9b. Section 4971(f)(2) tax for failure to correct liquidity shortfall.

10a. Section 4971(g)(2) tax on failure to comply with a funding improvement or rehabilitation plan (see instructions).

10b. Section 4971(g)(3) tax on failure to meet requirements for plans in endangered or critical status (from Schedule F, line 1c).

10c. Section 4971(g)(4) tax on failure to adopt rehabilitation plan (from Schedule F, line 2d).

10d. Section 4971(h) tax on failure of a C S E C plan sponsor to adopt funding restoration plan (from Schedule L, line 2).

11. Section 4977 tax on excess fringe benefits (from Schedule G, line 4).

12. Total Section B taxes. Add lines 8a through 10d or 11. Enter here and on Part I I, line 17.

13. Section 4979 tax on excess contributions to certain plans (from Schedule H, line 2). Enter here and on Part I I, line 17.

Page 2 21 fields

Name of filer:

Filer’s identifying number:

14. Section 4980 tax on reversion of qualified plan assets to an employer (from Schedule I, line 3). Enter here and on Part I I, line 17.

15. Section 4980F tax on failure to provide notice of significant reduction in future accruals (from Schedule J, line 5). Enter here and on

16. Section 4965 tax on prohibited tax shelter transactions for entity managers (from Schedule K, line 2). Enter here and on Part I I, line

Part I I. Tax Due. 17. Enter the amount from Part I, line 7, 12, 13, 14, 15, or 16 (whichever is applicable).

18. Enter the amount of tax paid with Form 5558 or any other tax paid prior to filing this return.

19. Tax due. If the amount on line 17 is more than the amount on line 18, subtract line 18 from line 17. For details on how to pay, go to

20a. Overpayment. If the amount on line 18 is more than the amount on line 17, subtract line 17 from line 18.

20b. Routing number.

Checking

Savings

20d. Account number.

Sign Here. Telephone number.

Preparer’s name

Check if self-employed.

PTIN

Firm’s name

Firm’s EIN

Firm’s address

Phone no.

Page 3 26 fields

Name of filer:

Filer’s identifying number:

1. Total contributions for your tax year to your qualified employer plan (under section 401(a), 403(a), 408(k), or 408(p)).

2. Amount allowable as a deduction under section 404.

3. Subtract line 2 from line 1.

4. Enter amount of any prior year nondeductible contributions made for years beginning after 12/31/86.

5. Amount of any prior year nondeductible contributions for years beginning after 12/31/86 returned to you in this tax year for any prior

6. Subtract line 5 from line 4.

7. Amount of line 6 carried forward and deductible in this tax year.

8. Subtract line 7 from line 6.

9. Tentative taxable excess contributions. Add lines 3 and 8.

10. Nondeductible section 4972(c)(6) or (7) contributions exempt from excise tax.

11. Taxable excess contributions. Subtract line 10 from line 9.

12. Multiply line 11 by 10 %. Enter here and on Part I, line 1.

1. Total amount contributed for current year less rollovers. See instructions.

2. Amount excludable from gross income under section 403(b). See instructions.

3. Current year excess contributions. Subtract line 2 from line 1. If zero or less, enter 0.

4. Prior year excess contributions not previously eliminated. If zero, go to line 8.

5. Contribution credit. If line 2 is more than line 1, enter the excess; otherwise, enter 0.

6. Total of all prior years' distributions out of the account included in your gross income under section 72(e) and not previously used to

7. Adjusted prior years' excess contributions. Subtract the total of lines 5 and 6 from line 4.

8. Taxable excess contributions. Add lines 3 and 7.

9. Multiply line 8 by 6

10. Enter the value of your account as of the last day of the year.

11. Multiply line 10 by 6

12. Excess contributions tax. Enter the lesser of line 9 or line 11 here and on Part I, line 2.

Page 4 55 fields

Name of filer:

Filer’s identifying number:

1. Is the excise tax a result of a prohibited transaction that was (box "a" or box "b" must be checked): a. discrete.

1b. other than discrete (a lease or a loan).

2. Complete the table below to disclose the prohibited transactions and figure the initial tax. See instructions. Row: Transaction (i).

Row: Transaction (i). Column: (c) Description of prohibited transaction.

Row: Transaction (i). Column: (d) Amount involved in prohibited transaction (see instructions).

Row: Transaction (i). Column: (e) Initial tax on prohibited transaction (multiply each transaction in column (d) by the appropriate rate

Row: Transaction (i i). Column: (b) Date of transaction (see instructions).

Row: Transaction (i i). Column: (c) Description of prohibited transaction.

Row: Transaction (i i). Column: (d) Amount involved in prohibited transaction (see instructions).

Row: Transaction (i i). Column: (e) Initial tax on prohibited transaction (multiply each transaction in column (d) by the appropriate rate

Row: Transaction (i i i). Column: (b) Date of transaction (see instructions).

Row: Transaction (i i i). Column: (c) Description of prohibited transaction.

Row: Transaction (i i i). Column: (d) Amount involved in prohibited transaction (see instructions).

Row: Transaction (i i i). Column: (e) Initial tax on prohibited transaction (multiply each transaction in column (d) by the appropriate

Row: Transaction (i v). Column: (b) Date of transaction (see instructions).

Row: Transaction (i v). Column: (c) Description of prohibited transaction.

Row: Transaction (i v). Column: (d) Amount involved in prohibited transaction (see instructions).

Row: Transaction (i v). Column: (e) Initial tax on prohibited transaction (multiply each transaction in column (d) by the appropriate rate

Row: Transaction (v). Column: (b) Date of transaction (see instructions).

Row: Transaction (v). Column: (c) Description of prohibited transaction.

Row: Transaction (v). Column: (d) Amount involved in prohibited transaction (see instructions).

Row: Transaction (v). Column: (e) Initial tax on prohibited transaction (multiply each transaction in column (d) by the appropriate rate

Row: Transaction (v i). Column: (b) Date of transaction (see instructions).

Row: Transaction (v i). Column: (c) Description of prohibited transaction.

Row: Transaction (v i). Column: (d) Amount involved in prohibited transaction (see instructions).

Row: Transaction (v i). Column: (e) Initial tax on prohibited transaction (multiply each transaction in column (d) by the appropriate rate

Row: Transaction (v i i). Column: (b) Date of transaction (see instructions).

Row: Transaction (v i i). Column: (c) Description of prohibited transaction.

Row: Transaction (v i i). Column: (d) Amount involved in prohibited transaction (see instructions).

Row: Transaction (v i i). Column: (e) Initial tax on prohibited transaction (multiply each transaction in column (d) by the appropriate

Row: Transaction (v i i i). Column: (b) Date of transaction (see instructions).

Row: Transaction (v i i i). Column: (c) Description of prohibited transaction.

Row: Transaction (v i i i). Column: (d) Amount involved in prohibited transaction (see instructions).

Row: Transaction (v i i i). Column: (e) Initial tax on prohibited transaction (multiply each transaction in column (d) by the appropriate

Row: Transaction (i x). Column: (b) Date of transaction (see instructions).

Row: Transaction (i x). Column: (c) Description of prohibited transaction.

Row: Transaction (i x). Column: (d) Amount involved in prohibited transaction (see instructions).

Row: Transaction (i x). Column: (e) Initial tax on prohibited transaction (multiply each transaction in column (d) by the appropriate rate

Row: Transaction (x). Column: (b) Date of transaction (see instructions).

Row: Transaction (x). Column: (c) Description of prohibited transaction.

Row: Transaction (x). Column: (d) Amount involved in prohibited transaction (see instructions).

Row: Transaction (x). Column: (e) Initial tax on prohibited transaction (multiply each transaction in column (d) by the appropriate rate

Row: Transaction (x i). Column: (b) Date of transaction (see instructions).

Row: Transaction (x i). Column: (c) Description of prohibited transaction.

Row: Transaction (x i). Column: (d) Amount involved in prohibited transaction (see instructions).

Row: Transaction (x i). Column: (e) Initial tax on prohibited transaction (multiply each transaction in column (d) by the appropriate rate

Row: Transaction (x i i). Column: (b) Date of transaction (see instructions).

Row: Transaction (x i i). Column: (c) Description of prohibited transaction.

Row: Transaction (x i i). Column: (d) Amount involved in prohibited transaction (see instructions).

Row: Transaction (x i i). Column: (e) Initial tax on prohibited transaction (multiply each transaction in column (d) by the appropriate

3. Add amounts in column (e); enter here and on Part I, line 3a.

4. Have you corrected all of the prohibited transactions that you are reporting on this return? Yes. If “Yes,” complete Schedule C, line 5,

4. No. If “No,” attach statement. See instructions.

Page 5 126 fields

Name of filer:

Filer’s identifying number:

5. Complete the table below, if applicable, of other participating disqualified persons and description of correction. See instructions.

Row: 1. Column: (b) Name and address of disqualified person. Line 1 of 3.

Row: 1. Column: (b) Name and address of disqualified person. Line 2 of 3.

Row: 1. Column: (b) Name and address of disqualified person. Line 3 of 3.

Row: 1. Column: (c) E I N or S S N.

Row: 1. Column: (d) Date of correction.

Row: 1. Column: (e) Description of correction. Line 1 of 3.

Row: 1. Column: (d) Description of correction. Line 2 of 3.

Row: 1. Column: (d) Description of correction. Line 3 of 3.

Row: 2. Column: (a) Item no. from line 2.

Row: 2. Column: (b) Name and address of disqualified person. Line 1 of 3.

Row: 2. Column: (b) Name and address of disqualified person. Line 2 of 3.

Row: 2. Column: (b) Name and address of disqualified person. Line 3 of 3.

Row: 2. Column: (c) E I N or S S N.

Row: 2. Column: (d) Date of correction.

Row: 2. Column: (d) Description of correction. Line 1 of 3.

Row: 2. Column: (d) Description of correction. Line 2 of 3.

Row: 2. Column: (d) Description of correction. Line 3 of 3.

Row: 3. Column: (a) Item no. from line 2.

Row: 3. Column: (b) Name and address of disqualified person. Line 1 of 3.

Row: 3. Column: (b) Name and address of disqualified person. Line 2 of 3.

Row: 3. Column: (b) Name and address of disqualified person. Line 3 of 3.

Row: 3. Column: (c) E I N or S S N.

Row: 3. Column: (d) Date of correction.

Row: 3. Column: (d) Description of correction. Line 1 of 3.

Row: 3. Column: (d) Description of correction. Line 2 of 3.

Row: 3. Column: (d) Description of correction. Line 3 of 3.

Row: 4. Column: (a) Item no. from line 2.

Row: 4. Column: (b) Name and address of disqualified person. Line 1 of 3.

Row: 4. Column: (b) Name and address of disqualified person. Line 2 of 3.

Row: 4. Column: (b) Name and address of disqualified person. Line 3 of 3.

Row: 4. Column: (c) E I N or S S N.

Row: 4. Column: (d) Date of correction.

Row: 4. Column: (d) Description of correction. Line 1 of 3.

Row: 4. Column: (d) Description of correction. Line 2 of 3.

Row: 4. Column: (d) Description of correction. Line 3 of 3.

Row: 5. Column: (a) Item no. from line 2.

Row: 5. Column: (b) Name and address of disqualified person. Line 1 of 3.

Row: 5. Column: (b) Name and address of disqualified person. Line 2 of 3.

Row: 5. Column: (b) Name and address of disqualified person. Line 3 of 3.

Row: 5. Column: (c) E I N or S S N.

Row: 5. Column: (d) Date of correction.

Row: 5. Column: (d) Description of correction. Line 1 of 3.

Row: 5. Column: (d) Description of correction. Line 2 of 3.

Row: 5. Column: (d) Description of correction. Line 3 of 3.

Row: 6. Column: (a) Item no. from line 2.

Row: 6. Column: (b) Name and address of disqualified person. Line 1 of 3.

Row: 6. Column: (b) Name and address of disqualified person. Line 2 of 3.

Row: 6. Column: (b) Name and address of disqualified person. Line 3 of 3.

Row: 6. Column: (c) E I N or S S N.

Row: 6. Column: (d) Date of correction.

Row: 6. Column: (d) Description of correction. Line 1 of 3.

Row: 6. Column: (d) Description of correction. Line 2 of 3.

Row: 6. Column: (d) Description of correction. Line 3 of 3.

Row: 7. Column: (a) Item no. from line 2.

Row: 7. Column: (b) Name and address of disqualified person. Line 1 of 3.

Row: 7. Column: (b) Name and address of disqualified person. Line 2 of 3.

Row: 7. Column: (b) Name and address of disqualified person. Line 3 of 3.

Row: 7. Column: (c) E I N or S S N.

Row: 7. Column: (d) Date of correction.

Row: 7. Column: (d) Description of correction. Line 1 of 3.

Row: 7. Column: (d) Description of correction. Line 2 of 3.

Row: 7. Column: (d) Description of correction. Line 3 of 3.

Row: 8. Column: (a) Item no. from line 2.

Row: 8. Column: (b) Name and address of disqualified person. Line 1 of 3.

Row: 8. Column: (b) Name and address of disqualified person. Line 2 of 3.

Row: 8. Column: (b) Name and address of disqualified person. Line 3 of 3.

Row: 8. Column: (c) E I N or S S N.

Row: 8. Column: (d) Date of correction.

Row: 8. Column: (d) Description of correction. Line 1 of 3.

Row: 8. Column: (d) Description of correction. Line 2 of 3.

Row: 8. Column: (d) Description of correction. Line 3 of 3.

Row: 9. Column: (a) Item no. from line 2.

Row: 9. Column: (b) Name and address of disqualified person. Line 1 of 3.

Row: 9. Column: (b) Name and address of disqualified person. Line 2 of 3.

Row: 9. Column: (b) Name and address of disqualified person. Line 3 of 3.

Row: 9. Column: (c) E I N or S S N.

Row: 9. Column: (d) Date of correction.

Row: 9. Column: (d) Description of correction. Line 1 of 3.

Row: 9. Column: (d) Description of correction. Line 2 of 3.

Row: 9. Column: (d) Description of correction. Line 3 of 3.

Row: 10. Column: (a) Item no. from line 2.

Row: 10. Column: (b) Name and address of disqualified person. Line 1 of 3.

Row: 10. Column: (b) Name and address of disqualified person. Line 2 of 3.

Row: 10. Column: (b) Name and address of disqualified person. Line 3 of 3.

Row: 10. Column: (c) E I N or S S N.

Row: 10. Column: (d) Date of correction.

Row: 10. (Column: (d) Description of correction. Line 1 of 3.

Row: 10.Column: (d) Description of correction. Line 2 of 3.

Row: 10. Column: (d) Description of correction. Line 3 of 3.

Row: 11. Column: (a) Item no. from line 2.

Row: 11. Column: (b) Name and address of disqualified person. Line 1 of 3.

Row: 11. Column: (b) Name and address of disqualified person. Line 2 of 3.

Row: 11. Column: (b) Name and address of disqualified person. Line 3 of 3.

Row: 11. Column: (c) E I N or S S N.

Row: 11. Column: (d) Date of correction.

Row: 11. Column: (d) Description of correction. Line 1 of 3.

Row: 11. Column: (d) Description of correction. Line 2 of 3.

Row: 11. Column: (d) Description of correction. Line 3 of 3.

Row: 12. Column: (a) Item no. from line 2.

Row: 12. Column: (b) Name and address of disqualified person. Line 1 of 3.

Row: 12. Column: (b) Name and address of disqualified person. Line 2 of 3.

Row: 12. Column: (b) Name and address of disqualified person. Line 3 of 3.

Row: 12. Column: (c) E I N or S S N.

Row: 12. Column: (d) Date of correction.

Row: 12. Column: (d) Description of correction. Line 1 of 3.

Row: 12. Column: (d) Description of correction. Line 2 of 3.

Row: 12. Column: (d) Description of correction. Line 3 of 3.

1. Aggregate unpaid required contributions (accumulated funding deficiency for multiemployer plans). See instructions.

2. Multiply line 1 by 10% (5% for multiemployer plans). Enter here and on Part I, line 8a.

Tax on Failure To Pay Liquidity Shortfall (Section 4971(f)(1)) Reported by the 15th day of the 10th month after the last day of the plan

Row: 1. Amount of shortfall. Column: (b) 2nd Quarter.

Row: 1. Amount of shortfall. Column: (c) 3rd Quarter.

Row: 1. Amount of shortfall. Column: (d) 4th Quarter.

Row: 2. Shortfall paid by the due date. Column: (a) 1st Quarter.

Row: 2. Shortfall paid by the due date. Column: (b) 2nd Quarter.

Row: 2. Shortfall paid by the due date. Column: (c) 3rd Quarter.

Row: 2. Shortfall paid by the due date. Column: (d) 4th Quarter.

Row: 3. Net shortfall amount. Column: (a) 1st Quarter.

Row: 3. Net shortfall amount. Column: (b) 2nd Quarter.

Row: 3. Net shortfall amount. Column: (c) 3rd Quarter.

Row: 3. Net shortfall amount. Column: (d) 4th Quarter.

Row: 3. Net shortfall amount. Column: (e) Total (add cols. a–d for line 3).

4. Multiply line 3, column (e), by 10%. Enter here and on Part I, line 9a.

Page 6 35 fields

Name of filer:

Filer’s identifying number:

1. Section 4971(g)(3) tax on failure to meet requirements for plans in endangered or critical status. a. Enter the amount of contributions

1b. Enter the amount of the accumulated funding deficiency.

1c. Multiply the greater of line 1a or line 1b by 5%. Enter the result here and on Part I, line 10b.

2. Section 4971(g)(4) tax on failure to adopt rehabilitation plan. a. Enter the amount of the excise tax on the accumulated funding

2b. Enter the number of days during the tax year which are included in the period beginning on the first day following the close of the

2c. Multiply line 2b by $1,100.

2d. Enter the greater of line 2a or line 2c here and on Part I, line 10c.

1. Did you make an election to be taxed under section 4977? Yes.

Did you make an election to be taxed under section 4977? No

If “Yes,” enter the calendar year (YYYY) in which the excess fringe benefits were paid:

3. If line 1 is "Yes," enter the excess fringe benefits on this line. See instructions.

4. Enter 30% of line 3 here and on Part I, line 11.

1. Enter the amount of an excess contribution under a cash or deferred arrangement that is part of a plan qualified under section 401(a),

2. Multiply line 1 by 10% and enter here and on Part I, line 13.

1. Date reversion occurred. M M. 2-digit month. MM

1. D D. 2-digit day. DD

1. Y Y. 2-digit year. YY

Employer reversion amount:

Excise tax rate (20% or 50%):

3. Multiply line 2a by line 2b and enter the amount here and on Part I, line 14.

4. Explain below why you qualify for a 20% rather than a 50% excise tax rate:

The number of applicable individuals who were not provided ERISA section 204(h) notice:

2. Enter the effective date of the amendment. M M. 2-digit month. MM

2. D D. 2-digit day. DD

2. Y Y. 2-digit year. YY

The number of days in the noncompliance period:

4. Enter the total number of failures to provide E R I S A section 204(h) notice. See instructions.

5. Multiply line 4 by $100. Enter here and on Part I, line 15.

6. Provide a brief description of the failure, and of the correction, if any:

1. Enter the number of prohibited tax shelter transactions you caused the same plan to be a party to:

2. Multiply line 1 by $20,000. Enter the result here and on Part I, line 16.

1. Enter the number of days during the tax year which are included in the period beginning on the day following the close of the 180-day

2. Multiply line 1 by $100. Enter the result here and on Part I, line 10d.

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Frequently asked questions

When is Form 5330 due?

It depends on which excise tax you are reporting. Different Code sections have different due dates, often tied to the employer tax return deadline or the plan year. Check the due date table in the current Form 5330 instructions for the tax you owe.

Can I still use Form 5558 to extend Form 5330?

No. The IRS announced that Form 5558 is no longer used to request an extension for Form 5330. Review the current Form 5330 instructions for how to request more time to file.

Does Form 5330 have to be e-filed?

Many filers are now required to file Form 5330 electronically. If you are unsure whether the e-file mandate applies to you, check the current instructions or ask your plan professional before mailing a paper copy.

Form 5330, Return of Excise Taxes Related to Employee Benefit Plans

What is 5330?

Who files 5330?

How to fill out 5330

Quick fill 5330 on this page

Frequently asked questions

Related forms

Form 5500-EZ, Annual Return of a One-Participant Retirement Plan or a Foreign Plan

Form 5558, Application for Extension of Time to File Certain Employee Plan Returns

Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts