Instructions For Form 5330 - Internal Revenue Service Page 2
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13under section 412 (liability for tax in the
664(g)(1)(E) or 1042(b)(3)(B) and made
A Form 5330 and tax payment is
case of an employer who is a party to a
required for:
an allocation prohibited under section
•
collective bargaining agreement, see
409(n) of qualified securities of an
Each year you fail to meet the
section 413(b)(6)).
ESOP taxable under section 4979A or
minimum funding standards under
3. Any employer who is liable for the
any employer or worker-owned
section 412 or contribute an excess
tax under section 4971(f) for a failure to
cooperative who made an allocation of
amount to your section 403(b)(7)(A)
meet the liquidity requirement of section
S corporation stock of an ESOP
custodial account.
•
412(m)(5).
prohibited under section 409(p) taxable
Each year any of the items in 1, 3, 5,
4. Any employer with respect to a
under section 4979A.
6, 7, or 9 through 14, or 16 under Who
multiemployer plan who is liable for the
15. Any employer who receives an
Must File, beginning on page 1, apply.
tax under section 4971(g)(2) for failure
•
employer reversion from a deferred
Each failure of the employer to make
to comply with a funding improvement
compensation plan that is taxable under
the required contribution as required by
or rehabilitation plan under section 432.
section 4980.
a funding improvement or rehabilitation
5. Any employer with respect to a
plan under section 432 with respect to
16. Any employer or multiemployer
multiemployer plan who is liable for the
a multiemployer plan.
plan liable for the tax under section
tax under section 4971(g)(3) for failure
•
4980F for failure to give notice of a
A reversion of plan assets from a
to meet the requirements for plans in
significant reduction in the rate of future
qualified plan taxable under section
endangered or critical status under
benefit accrual.
4980.
section 432.
6. Any plan sponsor with respect to
Table 1. Excise Tax Due Dates
a multiemployer plan who is liable for
the tax under section 4971(g)(4) for
failure to adopt a rehabilitation plan
If the taxes due are
Then, except for section 4965, file Form 5330 by the last day
within the time required under section
under section . . .
of the . . . and for section 4965 by the . . .
432.
4965
15th day of the 5th month following the close of the entity
7. Any employer who is liable for the
manager’s tax year during which the tax-exempt entity becomes a
tax under section 4972 for nondeduct-
party to the transaction.
ible contributions to qualified plans.
8. Any individual who is liable for
4971
7th month after the end of the employer’s tax year or 8
1
/
months
2
the tax under section 4973(a)(3)
after the last day of the plan year that ends with or within the filer’s
because an excess contribution to a
tax year.
section 403(b)(7)(A) custodial account
4971(f)
7th month after the end of the employer’s tax year or 8
/
months
1
2
was made for them and that excess
after the last day of the plan year that ends with or within the filer’s
has not been eliminated as specified in
tax year.
sections 4973(c)(2)(A) and (B).
4971(g)(2)
7th month after the end of the employer’s tax year or 8
1
/
months
9. Any disqualified person who is
2
after the last day of the plan year that ends with or within the filer’s
liable for the tax under section 4975 for
tax year.
participating in a prohibited transaction
(other than a fiduciary acting only as
4971(g)(3)
7th month after the end of the employer’s tax year or 8
/
months
1
2
such), or an individual (or his or her
after the last day of the plan year that ends with or within the filer’s
beneficiary) who engages in a
tax year.
prohibited transaction with respect to
4971(g)(4)
7th month after the end of the employer’s tax year or 8
1
/
months
his or her individual retirement account
2
after the last day of the plan year that ends with or within the filer’s
(unless section 408(e)(2)(A) or section
tax year.
408(e)(4) applies) for each tax year or
part of a tax year in the taxable period
4972
7th month after the end of the tax year of the employer or other
applicable to such prohibited
person who must file this return.
transaction.
4973(a)(3)
7th month after the end of the tax year of the employer or other
10. Any employer who is liable for the
person who must file this return.
tax under section 4976 for maintaining
a funded welfare benefit plan that
4975
7th month after the end of the tax year of the employer or other
provides a disqualified benefit during
person who must file this return.
any tax year.
4976
7th month after the end of the tax year of the employer or other
11. Any employer who pays excess
person who must file this return.
fringe benefits and has elected to be
taxed under section 4977 on such
4977
7th month after the end of the calendar year in which the excess
payments.
fringe benefits were paid to your employees.
12. Any employer or worker-owned
4978
7th month after the end of the tax year of the employer or other
cooperative (as defined in section
person who must file this return.
1042(c)(2)) that maintains an ESOP
that disposes of the qualified securities
4979
15th month after the close of the plan year to which the excess
(as defined in section 1042(c)(1)) within
contributions or excess aggregate contributions relate.
the specified 3-year period, under
4979A
7th month after the end of the tax year of the employer or other
section 4978.
person who must file this return.
13. Any employer who is liable for the
tax under section 4979 on excess
4980
month following the month in which the reversion occurred.
contributions to plans with a cash or
4980F
month following the month in which the failure occurred.
deferred arrangement, etc.
14. Any employer or worker-owned
If the filing due date falls on a Saturday, Sunday, or legal holiday, the return may be filed on the next
cooperative that made the written
business day.
statement described in section
-2-
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