Instructions For Form 5310 (Rev. 2013) (Page 6 of 6) in pdf

was incurred only to acquire or improve

Map, which includes an international

Line 21c(9) and (10). Attach a list of

the property and was reasonably

subject index. You can use the IRS

outstanding loans from the plan. Include

foreseeable at the time of such

Tax Map, to search publications and

the following information:

acquisition or improvement. For more

instructions by topic or keyword. The

1. Signed and dated loan

details, see section 514(c).

IRS Tax Map integrates forms and

agreement,

publications into one research tool and

How To Get Forms,

2. Dollar amount of each loan(s),

provides single-point access to tax law

Publications, and

information by subject. When the user

3. Date of loan,

searches the IRS Tax Map, they will be

Assistance

4. Balance of the loan at the date of

provided with links to related content in

termination,

existing IRS publications, forms and

Internet. You can access the IRS

5. Account balance prior to the date

instructions, questions and answers,

website 24 hours a day, 7 days a week

of the loan,

and Tax Topics.

at IRS.gov to:

6. Identify all disqualified persons as

Download forms, instructions and

described by section 4975(e), and

tax news and more by email. Just click

publications, including accessible

on “subscriptions” above the search box

7. Amortization, and/or

versions for people with disabilities.

on IRS.gov and choose from a variety of

Order IRS products.

8. Repayment schedule.

options.

Use the

Interactive Tax Assistant

Line 21c(12). Include allocated and

(ITA) to research your tax questions. No

By phone and in person. Call

unallocated contracts including

need to wait on the phone or stand in

1-800-TAX-FORM (1-800-829-3676) to

plan-owned life insurance.

line. The ITA is available 24 hours a

order current-year forms, instructions

day, 7 days a week, and provides you

and publications, and prior-year forms

Line 21i. “Acquisition indebtedness,”

with a variety of tax information related

and instructions (limited to 5 years). You

for debt-financed property other than

to general filing topics, deductions,

should receive your order within 10

real property, means the outstanding

credits, and income. When you reach

business days. You can also get most

amount of the principal debt incurred:

the response screen, you can print the

forms and publications at your local IRS

1. By the organization in acquiring

entire interview and the final response

office.

or improving the property,

for your records. New subject areas are

For questions regarding this form,

2. Before the acquisition or

added on a regular basis.

call the Employee Plans Customer

improvement of the property if the debt

Answers not provided through ITA may

Service, toll-free, at 1-877-829-5500.

was incurred only to acquire or improve

be found in

Tax

Trails, one of the Tax

the property, or

Topics on IRS.gov which contain

general individual and business tax

3. After the acquisition or

information or by searching the

IRS Tax

improvement of the property if the debt

Privacy and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue

laws of the United States. Under sections 401, 403, 410, 411, 412, and 414 and their regulations it is our legal right to ask for

this information. Section 6109 requires you to provide your identifying number. You are not required to have your plan's

qualification status determined by the IRS. However, if you want your plan's qualification status determined by the IRS, you are

required to give us the information on this form. We need it to determine your plan's qualification status at the time of the plan's

termination. Your failure to provide all of the information requested may prevent processing of this form. Providing false

information may subject you to penalties. We may disclose this information to the Department of Justice for civil or criminal

litigation, and to cities, states, the District of Columbia, and U.S. commonwealths or possessions for use in the administration of

their tax laws. We may also disclose this information to federal and state agencies to enforce federal nontax criminal laws, or to

federal law enforcement and intelligence agencies to combat terrorism.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless

the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long

as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return

information are confidential, as required by section 6103.

The time needed to complete and file the forms listed below will vary depending on individual circumstances. The estimated

average times are:

Recordkeeping

Learning about the law or the form

Preparing, copying,

assembling, and

sending the form to

the IRS

Form 5310

64 hr., 5 min.

21 hr., 35 min.

25 hr., 27 min.

Form 6088

6 hr., 24 min.

1 hr., 12 min.

1 hr., 21 min.

If you have any comments concerning the accuracy of these time estimates or suggestions for making these forms simpler,

we would be happy to hear from you. You can send us comments from Click on “More Information”

and then on “Comment on Tax Forms and Publications.” Or you can send your comments to Internal Revenue Service, Tax

Forms and Publication Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.

Do not send these forms to this address. Instead, see Where To File.

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Instructions For Form 5310 (Rev. 2013) Page 6

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