Instructions For Form 5330 (Rev. 2013) (Page 3 of 13) in pdf

employer, individual, or other entity who

employee organizations, or by two or

Penalty for late filing of return. If you

is liable for the tax.

more employers.

do not file a return by the due date,

including extensions, you may have to

Include the suite, room, or other unit

pay a penalty of 5% of the unpaid tax for

numbers after the street number. If the

each month or part of a month the return

post office does not deliver mail to the

is late, up to a maximum of 25% of the

street address and you have a P.O. box,

unpaid tax. The minimum penalty for a

show the box number instead of the

return that is more than 60 days late is

street address.

the smaller of the tax due or $100. The

If the plan has a foreign address,

penalty will not be imposed if you can

enter the information in the following

show that the failure to file on time was

order: city or town, state or province,

due to reasonable cause. If you file late,

country, and ZIP or foreign postal code.

and country. Follow the country's

you must attach a statement to Form

Follow the country's practice for

practice for entering the postal code. Do

5330 explaining the reasonable cause.

entering the postal code. Do not

not abbreviate the country name.

abbreviate the country name.

Penalty for late payment of tax. If

Item E. Plan sponsor's EIN. Enter the

you do not pay the tax when due, you

Item B. Filer's identifying number.

nine-digit EIN assigned to the plan

may have to pay a penalty of

of 1% of

Enter the filer's identifying number in the

sponsor. This should be the same

the unpaid tax for each month or part of

appropriate section. The filer's

number used to file the Form 5500

a month the tax is not paid, up to a

identifying number is either the filer's

series return/report.

maximum of 25% of the unpaid tax. The

employer identification number (EIN) or

penalty will not be imposed if you can

Item F. Plan year ending. “Plan year”

the filer's social security number (SSN),

show that the failure to pay on time was

means the calendar or fiscal year on

but not both. The identifying number of

due to reasonable cause.

which the records of the plan are kept.

an individual, other than a sole

Enter eight digits in month/date/year

Interest and penalties for late filing

proprietor with an EIN, is his or her

order. This number assists the IRS in

and late payment will be billed

social security number. The identifying

properly identifying the plan and time

separately after the return is filed.

number for all other filers is their EIN.

period for which the Form 5330 is being

The EIN is the nine-digit number

Claim for Refund or Credit/

filed. For example, a plan year ending

assigned to the plan sponsor/employer,

Amended Return

March 31, 2007, should be shown as

entity, or individual on whom the tax is

03/31/2007.

imposed.

File an amended Form 5330 for any of

the following.

Item G. Plan number. Enter the

Item C. Name of plan. Enter the

To claim a refund of overpaid taxes

three-digit number that the employer or

formal name of the plan, name of the

reportable on Form 5330.

plan administrator assigned to the plan.

plan sponsor, or name of the insurance

To receive a credit for overpaid taxes.

This three-digit number is used with the

company or financial institution of the

To report additional taxes due within

EIN entered on line B and is used by the

direct filing entity (DFE). In the case of a

the same tax year of the filer if those

IRS, the Department of Labor, and the

group insurance arrangement (GIA),

taxes have the same due date as those

Pension Benefit Guaranty Corporation

enter the name of the trust or other

previously reported. Check the box in

as a unique 12-digit number to identify

entity that holds the insurance contract.

item H of the Entity Section and report

the plan.

In the case of a master trust investment

the correct amount of taxes on

account (MTIA), enter the name of the

If the plan number is not

Schedule A through K, as appropriate,

sponsoring employers.

provided, this will cause a

and on Part I, lines 1 through 16. See

If the plan covers only the employees

delay in processing your return.

the instructions for Part II, lines 17

CAUTION

of one employer, enter the employer's

through 19.

Item H. Amended return. If you are

name or enough information to identify

filing an amended Form 5330, check the

the plan. This should be the same name

If you file an amended return to claim

box on this line, and see the instructions

indicated on the Form 5500 series

a refund or credit, the claim must state

for Part II, lines 17 through 19. Also see

return/report if that form is required to be

in detail the reasons for claiming the

Claim for Refund or Credit/Amended

filed for the plan.

refund. In order for the IRS to promptly

Return, earlier.

consider your claim, you must provide

Item D. Name and address of plan

the appropriate supporting evidence.

Filer's signature. To reduce the

sponsor. The term “plan sponsor”

See Regulations section 301.6402-2 for

possibility of correspondence and

means:

more details.

penalties, please sign and date the

1. The employer, for an employee

form. Also enter a daytime phone

benefit plan established or maintained

number where you can be reached.

Specific Instructions

by a single employer;

Preparer's signature. Anyone who

2. The employee organization, in

Filer tax year. Enter the tax year of the

prepares your return and does not

the case of a plan of an employee

employer, entity, or individual on whom

charge you should not sign your return.

organization;

the tax is imposed by using the plan

For example, a regular full-time

3. The association, committee, joint

year beginning and ending dates

employee or your business partner who

board of trustees, or other similar group

entered in Part I of Form 5500 or by

prepares the return should not sign.

of representatives of the parties who

using the tax year of the business return

Generally, anyone who is paid to

establish or maintain the plan, if the plan

filed.

prepare the return must sign the return

is established or maintained jointly by

Item A. Name and address of filer.

in the space provided and fill in the Paid

one or more employers and one or more

Enter the name and address of the

-3-

Instructions For Form 5330 (Rev. 2013) Page 3

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