Form 8950 - Instructions January 2013 (Page 3 of 5) in pdf

The plan sponsor information used on this

entering the postal code and the name of

is being reported on the related Form

Form 8950 must be the same plan

the province, county, or state.

8951. If your plan is a SEP, SARSEP, or

sponsor information that is being reported

SIMPLE IRA, leave this line blank.

Line 1i. Enter the nine-digit EIN assigned

on the related Form 8951. The plan

For anonymous submissions, enter

to the applicant. For those applicants

information entered should be the same

“401” for the first anonymous submission

required to file a Form 5500 series return,

information used on the applicable filed

made by the authorized representative

the EIN should be the same EIN that is

Form 5500, Annual Return/Report of

using Form 8950. For subsequent

used when the Form 5500 series return is

Employee Benefit Plan; Form 5500-EZ,

anonymous submissions made by the

filed. Also, the EIN used on this Form

Annual Return/Report of One-Participant

authorized representative, the plan

8950 must be the same EIN that is being

(Owners and Their Spouses) Retirement

number to be entered on each Form 8950

reported on the attached Form 8951.

Plan; or Form 5500-SF, Short Form

will be the next number following 401 (for

If this is an anonymous submission,

Annual Return/Report of Small Employee

example, 402, 403, 404, etc.) resulting in

enter the EIN of the authorized

Benefit Plan.

unique plan numbers for each subsequent

representative's employer.

The plan sponsor is:

anonymous submission. The number

Do not use a social security number or

assigned to a specific anonymous

1. For a plan maintained by a single

trust EIN.

submission must not be changed or used

employer, the employer;

for any other anonymous submission

An applicant must have an EIN. If you

2. For a plan maintained by two or

made by the authorized representative.

do not have an EIN, you may apply for one

more unrelated employers (a multiple

online. Go to the IRS website at

Line 4c. Enter the month the plan year

employer plan or multiemployer plan),

and click

ends. Plan year means the calendar,

enter the name of the plan administrator

on the “Employer ID Numbers (EINs)” link.

policy, or fiscal year on which the records

as if it was the plan sponsor (see

Alternatively, an applicant can apply for an

of the plan are kept. If this is an

Regulations section 1.414(g)-1). Items

EIN by calling 1-800-829-4933 or by

anonymous submission, leave this line

1b-1k should be completed as if the plan

mailing or faxing a completed Form SS-4,

blank.

administrator were the plan sponsor;

Application for Employer Identification

3. For a plan sponsored by two or

Line 4d. Enter the total dollar value of the

Number, to the IRS.

more entities required to be combined

retirement plan’s assets. For Form 5500

Line 2a. List a person who may be

under sections 414(b), (c), or (m), one of

series filers, this information comes from

contacted if additional information is

the members participating in the plan;

the most recently filed return for the plan

needed. If you have appointed an

determined as of the date the Form 8950

4. For a plan that covers the

authorized representative, check the box,

is mailed to the IRS. Filers of the 2010 and

employees and/or partners of a

do not complete any line 2 items and

2011 Form 5500 can find this information

partnership, the partnership;

include Form 2848 with your submission.

on Schedule H or I. Filers of Form

5. For an orphan plan, the name of the

If you have listed an individual from a

5500-SF, look to line 7. For Form 5500-EZ

eligible party. Include a court order or

submitted Form 8821 as the contact

filers, look to line 6. For plans that are

other evidence documenting that the VCP

person, note that an individual listed only

exempt from filing a Form 5500 series

applicant is an eligible party. See Rev.

on Form 8821 cannot be contacted if

return, enter the total dollar value of the

Proc. 2013-12, section 11.10;

questions or issues arise during the

retirement plan assets as of the last day of

processing of a VCP submission.

6. For an anonymous submission,

the most recently completed plan year.

enter “Anonymous” and include the

Line 3. Check the box that best describes

For a group submission, the eligible

specific name of the plan sponsor’s

the type of submission that is being mailed

organization is to provide a good faith

authorized representative as well as the

to the IRS. Most submissions will be

estimate of the value of the retirement plan

unique identifying number the

regular VCP submissions. VCP group

assets that are associated with the

representative has assigned to the

submissions, anonymous submissions, or

individual retirement plans that are part of

specific submission, as required by Rev.

non-VCP submissions involving 457(b)

the group submission.

Proc. 2013-12, section 10.10. Enter this

plans should be identified by checking the

information on line 1a. The identifying

Line 4e. Enter the total number of plan

appropriate box. Do not check more than

number should not be used for any other

participants. For Form 5500 series filers,

one box.

anonymous submission. Lines 1b, 1c, 1e,

this information is on the most recently

Line 4a. Enter the full name of the plan,

1f, 1g, 1h, 1j and 1k can be left blank. For

filed return for the plan determined as of

as shown on Form 5500 or other

line 1d, include the abbreviation of the

the date the Form 8950 is mailed to the

documents. For example, you can enter

state where the plan sponsor is located;

IRS. Filers of the 2010 and 2011 Form

the XYZ Company Profit-Sharing Plan. If

and

5500 can find this information on line 6(f).

this is an anonymous submission, leave

For filers of Form 5500-SF and Form

7. For a group submission, enter the

this line blank.

5500-EZ, look to line 5(b).

name of the eligible organization. Enter

Line 4b. Enter the plan’s three-digit plan

this information on line 1a. Items 1b-1k

For applicants that are exempt from

number. Typically, three-digit plan

should be completed as if the eligible

filing a Form 5500 series return, enter the

organization were the plan sponsor.

numbers begin with “001” and continue in

number of plan participants determined as

numerical order for each plan that has

of the last day of the most recently ended

Address. Enter the address of the plan

been adopted by the plan sponsor. The

plan year. However, if this information is

sponsor. If applicable, include the suite,

number you assign to a plan must not be

not available at the time the VCP

room, or other unit number after the street

changed or used for any other plan. For

submission is being mailed to the IRS, it is

address. If the Post Office does not deliver

those plan sponsors required to file a

acceptable to use the most recently ended

mail to that address, show the box number

Form 5500 series return, the plan number

prior plan year for which information on the

instead of the street address.

entered on Form 8950 should be the same

number of plan participants is available.

as the plan number that was or will be

The exception does not apply if the VCP

Foreign Address. If the plan sponsor

used when the Form 5500 series return is

submission is mailed to the IRS more than

has a foreign address, complete lines 1f,

filed. The plan number used on this Form

seven months after the close of the most

1g, and 1h. Do not abbreviate the country

8950 must be the same plan number that

recently ended plan year preceding the

name. Follow the country's practice for

-3-

Form 8950 - Instructions January 2013 Page 3

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