5310 forma utasítások
Utasítások forma 5310, Alkalmazás a megszüntetési terv
Rev. május 2023
Department of the Treasury
Internal Revenue Service
Instructions for Form 5310
Application for Determination for Terminating Plan
(Rev. May 2023)
Section references are to the Internal Revenue Code unless
otherwise noted.
2. Any income, expenses, gains and losses, and any
forfeitures of accounts of other participants that may
be allocated to the participant's account.
A defined benefit (DB) plan is any plan that is not a DC
plan.
Future Developments
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For the latest information about developments related to
Form 5310 and its instructions, such as legislation enacted
Who May File
This form may be filed by any of the following:
What’s New
Any plan sponsor or administrator of any pension,
profit-sharing, or 403(b) plan (other than a
•
The form and the instructions have been updated to include
403(b) plans.
multi-employer plan covered under Pension Benefit
Guaranty Corporation insurance) may file this form to ask
the IRS to make a determination on the plan's
qualification status at the time of the plan's termination.
Note. Rev. Proc. 2023-4 contains the guidance under which
the determination letter (DL) program is administered. The
Rev. Proc. is updated annually and can be found in the
Internal Revenue Bulletin (I.R.B.). The application should be
filed under Rev. Proc. 2022-40, 2022-47 I.R.B. 487 (with
respect to individually designed plans), available at
IRS.gov/irb/2022-47_IRB#RP-2022-40, or Part III of Rev.
Proc. 2016-37, 2016-29 I.R.B. 136 (with respect to
pre-approved plans), available at IRS.gov/irb/
Use Form 5300, Application for Determination for
Employee Benefit Plan, instead of Form 5310 if the plan
sponsor or administrator is filing for a determination but will
continue to maintain the trust after termination.
Who May Not File
This form may not be filed for the following:
A multi-employer plan covered by PBGC insurance.
A request on a determination on the plan's qualification
status for a partial termination.
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Review these documents before completing the
application.
A member of an affiliated service group (ASG). A plan
sponsor who is not certain if they are a member of an
ASG should not file Form 5310.
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Disclosure Request by Taxpayers
A taxpayer can authorize the IRS to disclose and discuss the
taxpayer's return and/or return information with any person(s)
the taxpayer designates in a written request. Use Form 2848,
Power of Attorney and Declaration of Representative, or
Form 8821, Tax Information Authorization, for this purpose.
See Pub. 947, Practice Before the IRS and Power of
Attorney, for more information.
Note. In the above cases, use Form 5300 instead of
Form 5310.
An application that is not filed in connection with the plan
termination.
Note. An application is deemed to be filed in connection
with plan termination if it is filed no later than the later of 1
year from the effective date of termination or 1 year from
the date on which the action terminating the plan is
adopted. The application cannot be filed later than 12
months from the date of distribution of substantially all
plan assets in connection with the termination of the plan.
Public Inspection
Form 5310 is open to public inspection if there are more than
25 plan participants. The total number of participants must be
shown on line 4e. See the instructions for line 4e for a
definition of participant.
General Instructions
How To File
As of April 16, 2021, the IRS requires that Form 5310 be
Purpose of Form
File Form 5310 to request a DL as to the qualified status
(under section 401(a) or section 403(a)) of a pension,
profit-sharing, or other deferred compensation plan upon
plan termination.
To submit Form 5310, you must:
2. Enter “5310” in the search box, select Form 5310, and
3. Complete the form.
Type of Plan
A deferred compensation plan under section 403(b).
A defined contribution (DC) plan is a plan that provides
an individual account for each participant and for benefits
based only on:
•
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Pay.gov can accommodate only one uploaded file.
Consolidate your attachments into a single PDF file, which
cannot exceed 15MB. If your PDF file exceeds 15MB,
remove any items over the limit and fax documents to
844-255-4818. Be sure the Pay.gov tracking ID number is
listed on the fax coversheet along with the EIN, applicant
name, and plan name. Size of fax should not exceed 150MB.
You may split a large fax by sending separate smaller faxes.
1. The amount contributed to the participant's account;
and
Apr 24, 2023
Cat. No. 49984R
You may fax the Employee Plans Customer Service line at
855-244-1311 if you want to confirm your fax or faxes have
been delivered.
Specific Instructions
Line 1. Enter the name, address, and telephone number of
the plan sponsor/employer.
How To Complete the Application
A plan sponsor means:
The application must be completed and digitally signed by
the employer, plan administrator, or authorized
In the case of a plan that covers the employees of one
employer, the employer;
•
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representative. The signature must be accompanied by the
title or authority of the signer and the date.
In the case of a plan sponsored by two or more entities
required to be combined under section 414(b), (c), or
(m), one of the members participating in the plan; or
In the case of a plan that covers the employees and/or
partner(s) of a partnership, the partnership.
Note. Rev. Proc. 2023-4 publishes the guidance under
which the DL program is administered. It is updated annually
and can be found in the I.R.B.
•
What To File
Note. The name of the plan sponsor/employer should be the
same name that is used when the Form 5500 series annual
return/report is filed for this plan, if applicable. The type of
employer that can sponsor a 403(b) plan is defined in
Regulations section 1.403(b)-2(b)(8). Line 1a is limited to 70
characters.
Line 1f. Enter the 9-digit employer identification number
(EIN) assigned to the plan sponsor/employer or the
organization sponsoring the 403(b) plan. For a 401(a) plan,
this should be the same EIN that is used when the Form
5500 series annual return/report is filed for this plan, if
applicable. For a multiple-employer plan, the EIN should be
the same EIN that is used by the participating employer when
Form 5500 is filed by the employer.
All applications must be accompanied by the following:
1. A completed Form 5310.
2. A copy of the plan's last DL, if applicable.
3. A copy of the opinion or advisory letter for the
pre-approved plan, and/or adoption agreement and all
required attachments and statements.
4. A copy of all amendments made since the last
cumulative list listed on the last DL or plan document, if
applicable.
Note. For 403(b) plans, documents prior to the 2009
calendar year will not be requested. See Notice 2009-3.
Do not use a social security number or the EIN of the
5. A copy of any compliance statement(s) or closing
agreement(s) regarding this plan made after the last DL.
trust.
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CAUTION
6. A statement explaining how the amendments affect or
change this plan or any other plan maintained by the
employer.
Line 1i. Enter the two digits representing the month the
employer's tax year ends.
Lines 1j through 1m. If a foreign entity, follow the country's
practice for entering the name of the city or town, province/
county, and the postal code.
7. Copies of all records of actions taken to terminate the
plan.
8. Form 6088, Distributable Benefits From Employee
Pension Benefit Plans, for all DB plans or underfunded
DC plans.
Line 2. The contact person will receive copies of all
correspondence as authorized in a Form 2848 or Form 8821.
Either complete the contact's information on this line, or mark
the box and attach a completed Form 2848 or Form 8821.
Note. A multiple-employer plan must submit a Form
Lines 2h through 2k. If a foreign contact, follow the
country's practice for entering the name of the city or town,
province/county, and the postal code.
Line 3a. This field is limited to 70 characters, including
spaces. Fill in the name as it should appear on the DL to the
extent permitted. Keep in mind that “Employees” and “Trust”
are not necessary in the plan name and will be left off if
space does not permit.
6088 for each employer who has adopted the plan.
Note. If the plan does not have a DL for the preceding RAC,
the plan sponsor must include with this application filing
copies of interim and discretionary amendments adopted for
the preceding cycle.
Note. A terminating plan generally does not have to be
restated. However, the Service has the discretion to request
copies of any amendments during its review of a terminating
plan. A plan that terminates after the effective date of a
change in law, but prior to the date that amendments are
otherwise required, must be amended to comply with the
applicable provisions of law from the date on which such
provisions become effective with respect to the plan. The
plan must be amended in connection with the plan
Line 3b. Enter the three-digit plan number. This should be
the same number that is used when the Form 5500 annual
series return/report is filed.
Line 3c. Plan month means the month in which the plan year
ends. Enter the two-digit month (MM).
Line 3e. Enter the total number of participants. A participant
is:
termination to comply with those provisions of law that
become effective with respect to the plan or before the date
of plan termination, including any amendments made after
the date of termination that were required in order to obtain a
favorable DL. See also the instructions to line 3f.
1. Any employee participating in the plan, including
employees under a section 401(k) qualified cash or
deferred arrangement or 403(b) plan who are eligible but
do not make elective deferrals,
See Procedural Requirements Checklist of this form to
2. Retirees and other former employees who have a
nonforfeitable right to benefits under the plan, and
ensure that your package is complete before submitting it.
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3. The beneficiaries of a deceased employee who is
receiving or will in the future receive benefits under the
plan. Include one beneficiary for each deceased
employee regardless of the number of individuals
receiving benefits.
A church plan (for which no special election under section
410(d) has been made) is ordinarily not subject to various
qualification requirements. Section provisions that do not
apply to a nonelecting church plan include section 410
(relating to minimum participation standards), section 411
(relating to minimum vesting standards), section 412 (relating
to minimum funding standards for pension plans), and
section 4975 (relating to prohibited transactions). In addition,
provisions relating to joint and survivor annuities, mergers
and consolidations, assignment or alienation of benefits, time
of benefit commencement, certain social security increases,
withdrawals of employee contributions, and distributions after
plan termination, respectively, also do not apply.
Example. Payment of a deceased employee's benefit to
three children is considered a payment to one beneficiary.
Line 3f and g. See Notice 2002-1, 2002-2 I.R.B. 283 (as
amplified by Notice 2003-49, 2003-32 I.R.B. 294, and Notice
2017-1, 2017-2 I.R.B. 367), for further details, including how
to determine compensation.
Line 4b. An individually designed plan is eligible for the
6-year remedial amendment cycle (RAC) if the employer that
sponsors the plan and the sponsor of a pre-approved M&P or
VS plan document jointly executed Form 8905, Certification
of Intent To Adopt a Pre-approved Plan, before the end of the
plan's 5-year RAC. An individually designed plan is also
eligible for the 6-year cycle under certain other
Line 9. If “Yes,” attach a statement that provides the
following:
1. Name of plans involved,
2. Type of plan,
3. Date of merger, consolidation, spinoff, or a transfer of
plan assets or liabilities, and
circumstances set forth in section 17 of Rev. Proc. 2007-44.
Line 5. Attach copies of records of all actions taken to
terminate the plan, such as board of directors’ resolutions,
etc.
4. Verification that each plan involved was qualified at the
time of the merger, consolidation, spinoff, or a transfer of
plan assets or liabilities.
Line 5b(1). Check “No” only if there will be no reversion of
plan assets to the employer.
Note. Verification includes a copy of a prior DL, if any,
the appropriate opinion or advisory letter, and adoption
agreement/plan document. Otherwise, provide a signed
and dated copy of the most recent restatement and any
subsequent amendments.
The plan and amendments submitted to verify the
plan was qualified prior to the merger, consolidation,
spinoff, or a transfer of plan assets or liabilities are for
information purposes only and will not be ruled on.
If applicable, file Form 5310-A, Notice of Plan Merger
or Consolidation, Spinoff, or Transfer of Plan Assets or
Liabilities; Notice of Qualified Separate Lines of
Business, 30 days prior to the merger, consolidation, or
transfer of assets or liabilities.
Line 6a. A Pension Equity Plan (PEP) is a DB plan which,
rather than or in addition to expressing the accrued benefit as
a life annuity commencing at normal retirement age, defines
benefits for each employee as an amount equal to an
accumulated percentage of final pay. Benefits are generally
described as a percentage of final pay with the percentage
determined as the accumulation of percentage points or
lump-sum credits received for each year of service.
Generally, the accumulated percentage points or lump-sum
credits are multiplied by final average or career average
compensation to determine the lump-sum amount.
A cash balance plan is a DB plan which, rather than or in
addition to expressing the accrued benefit as a life annuity
commencing at normal retirement age, defines benefits for
each employee in terms more common to a DC plan, that is,
as a single-sum distribution amount equal to the employee’s
hypothetical account balance. Benefits consist of an
accumulation of hypothetical allocation credits to an account
plus hypothetical accumulated interest credits on that
account.
Note. A termination/reestablishment transaction occurs
when an employer terminates an overfunded DB plan,
receives the excess assets, and then establishes a new
DB plan covering the active employee.
Line 10. Check “Yes” and attach an explanation if the plan
has any matter pending before:
Line 6b(2). If the plan’s normal retirement age is below 62,
the employer (or trustees in the case of a multi-employer
plan) must submit a signed statement that this is a good faith
determination of the typical retirement age for the industry in
which the covered workforce is employed. See Regulations
section 1.401(a)-1. If this is a governmental plan, leave blank.
Line 7. If “Yes,” complete only applicable sections of this
form. Governmental plans under section 414(d) are exempt
from certain qualification requirements and are deemed to
satisfy certain other qualification requirements under certain
conditions. For example, the nondiscrimination rules,
minimum participation rules, top heavy rules, and minimum
funding standards do not apply to governmental plans. In
addition, such plans meet the vesting rules if they meet the
pre-ERISA vesting requirements.
1. The Internal Revenue Service (including the Voluntary
Compliance Program),
2. The Department of Labor,
3. The Pension Benefit Guaranty Corporation (PBGC), or
4. Any court (including bankruptcy court).
The attachment should include a contact person's name
and telephone number and agency or court.
Line 16. If “Yes,” attach a statement identifying the plan
sections that satisfy the safe harbor (including, if applicable,
permitted disparity requirements) and specify which of the
following regulations is intended to be satisfied.
1.401(a)(4)-2(b)(2) DC plan with uniform allocation
formula.
Line 8. If a church plan has not made such an election,
1.401(a)(4)-3(b)(3) unit credit DB plan.
complete only the portions of this form that apply.
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1.401(a)(4)-3(b)(4)(i)(C)(1) unit credit DB fractional rule
plan.
a. The amount(s) of any reversion(s),
b. The date(s) of termination, and
c. The reason(s) for termination.
1.401(a)(4)-3(b)(4)(i)(C)(2) flat benefit DB plan.
1.401(a)(4)-3(b)(5) insurance contract plan.
Line 37. Enter the number that corresponds to the 403(b)
eligible employer defined in Regulations Section
1.403(b)-2(b)(8):
Enter 1 if the eligible employer is a tax-exempt organization
under 501(c)(3) including but not limited to a church defined
under 3121(w)(3)(A) or Qualified church-controlled
organizations under 3121(w)(3)(B).
Enter 2 if the eligible employer is a State, as defined by
Regulations Section 1.403(b)-2(b)(20), a political subdivision
of a State, or any agency or instrumentality of a State with
respect to an employee performing services in a public
school, as defined by Regulations Section 1.403(b)-2(b)(14).
Enter 3 if the eligible employer is the employer of a minister
described in section 414(e)(5)(A), but only with respect to the
minister or a self-employed minister described in 414(e)(5)
(A).
Line 17. If “Yes,” attach a separate statement providing the
name, EIN, and plan type of the other plan, and a copy of
pertinent plan provisions from the related plan regarding the
offset.
Line 18. If this is a request for an individually designed plan
that consists of a DB plan and a qualified cash or deferred
arrangement, submit two Forms 5300 and two applicable
user fees and provide an attachment with the plan sponsor/
employer EIN and plan number of the other plan.
Line 19. Section 3001 of the Employee Retirement Income
Security Act (ERISA) requires the applicants subject to
section 410 to provide evidence that each employee who
qualifies as an interested party has been notified of the filing
of the application. If “Yes” is checked, it means that each
employee has been notified as required by Regulations
section 1.7476-1. If this is a one-person plan or if this plan is
not subject to section 410, a copy of the notice is not required
to be attached to this application. If “No” is checked or this
line is blank, the application will be returned.
Line 38. Check “Yes” if the eligible employer is a 501(c)(3)
organization that satisfies the requirements of section
3121(w)(3)(B).
Rules defining “interested parties” and the form of
notification are in Regulations section 1.7476-1.
Line 39. Check “Yes” if the church-controlled organization is
a non-QCCO as defined in section 414(c)(2)(B).
Line 20. If the plan involves a section 401(h) feature,
reference the feature in the cover letter and note that this
feature is part of the termination application. The cover letter
must specifically state the location of plan provisions that
relate to the section 401(h) feature.
Line 21. If the plan has been restated to change the type of
plan under Regulations section 1.401-1, check “Yes” and
attach a statement explaining the change.
Note: A “Yes” answer means the plan is maintained by a
church-controlled tax-exempt organization under 501(c)(3)
that is not a qualified church-controlled organization.
Line 40. Check “Yes” if the plan is a church plan under
section 414(e) that hasn't made a section 410(d) election.
Line 41. Check “Yes” if this plan allows for employee
after-tax contributions.
Line 22. The accrued benefits of a plan participant may not
be reduced on plan termination. A plan amendment
(including an amendment terminating a plan) that effectively
eliminates or reduces an early retirement benefit or a
retirement type subsidy for benefits attributable to
Line 42. Check “Yes” if this plan offers elective deferrals.
Line 43. Check “Yes” if this plan offers matching
contributions.
Line 44. Check “Yes” if this plan allows for non-elective
pre-amendment service is treated as reducing the accrued
benefit of a participant if subsequent to termination the
participant could satisfy the conditions necessary to receive
such benefits. See section 411(d)(6), Regulations section
1.411(d)-3, and Rev. Rul. 85-6, 1985-1 C.B. 133.
employer contributions other than matching contributions.
Line 45. Check “Yes” if this plan sponsor has less than
1,000 employees.
Line 46. Check “Yes” if this plan is sponsored by an
educational organization as defined in section 170(b)(1)(A) in
which the employee contributions were contributed to a
credit union described in section 501(c)(14) that maintains
separate nonforfeitable special share accounts for each
employee. A plan established on or before May 17, 1982 has
grandfathered status for accounts administered by the credit
union but no employee first covered by the plan after May 17,
1982 is covered by Revenue Ruling 82-102, 1982-1 C.B. 62.
A “Yes” answer is also required if the submitted plan was
established by a church-related organization and was a
defined benefit plan effective September 3, 1982 when
403(b) treatment was established.
Line 47. Check “Yes” if distributions of all accounts have
been made as either (1) delivery of a fully paid (individual)
annuity contract, (2) delivery of a certificate of fully paid
benefits under a group annuity contract, or (3) distributions in
cash or in kind of the investments held in section 403(b)(7)
custodial accounts.
Line 23. This question applies to single employer DB plans
that must comply with section 436. Skip to line 26 if this does
not apply. A DB plan must attach copies of the Adjusted
Funding Target Attainment Percentage (AFTAP)
certification(s) and the Schedule SB (Form 5500),
Single-Employer Defined Benefit Plan Actuarial Information,
for the year of termination and the prior two years. Also, see
Notice 2012-46, 2012-30 I.R.B. 86 for additional information
concerning notice requirements of ERISA 101(j).
Line 28. If the answer to this item is “Yes,” attach a list that
includes the:
1. Name(s) of the plan sponsor(s),
2. Employer or sponsor(s) EIN(s),
3. Administrator's identification number(s),
4. Plan number(s),
5. An explanation of the transaction(s) including:
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Include and clearly identify all liabilities (other than
liabilities for benefit payments due after the date of plan
termination) that are unpaid as of the proposed termination
date or that are paid or payable from plan assets after the
proposed date of plan termination under the provisions of the
plan.
Liabilities include expenses, fees, other administrative
costs, and benefit payments due and not paid before the
proposed termination date or latest valuation date.
Line 48. Check “Yes” if the plan administrator will distribute
to an individual custodial account in-kind per Rev. Rul.
2020-23, 2020-47 I.R.B. 1028 if the participants or
beneficiary does not elect a distribution.
Line 49. Check “Yes” if all participants are fully vested in
accordance with 1.403(b)-10(a). To the extent a contract fails
to satisfy the nonforfeitability requirement of 1.403(b)-3(a)(2)
as of the date of plan termination, the contract is not, and
cannot later become, a 403(b) contract.
Line 59c(4). Include investment securities issued by a
corporate entity at a stated interest rate repayable on a
particular future date such as most bonds, debentures,
convertible debentures, commercial paper, and zero coupon
bonds. Do not include debt securities of governmental units
or municipalities.
Line 50. Check “Yes” to attest that the employer satisfies the
applicable termination requirements provided in Regulations
section 1.403(b)-10(a).
Line 51. Check “Yes” if a plan-to-plan transfer has occurred
as defined under 1.403(b)-10(b).
Line 52.
Line 59c(7)(A). Include the current value of real property
owned by the plan which produces income from rentals, etc.
Do not include this property on line 21e (building equipment,
and other property used in plan operations).
1. A custodial account is defined in 1.403(b)-8(d)(2) as a
plan, or separate account under a plan, in which an
amount attributable to section 403(b) contributions (or
amounts rolled into a section 403(b) contract, as
Line 59c(9) and (10). Attach a list of outstanding loans from
described in 1.403(b)-10(d) is held by a bank or a person
who satisfies the conditions in section 401(f)(2) if the
conditions in 1.403(b)-8(d)(2)(i) through (iv) are satisfied.
the plan. Include the following information:
1. Signed and dated loan agreement.
2. Dollar amount of each loan(s).
2. Individual annuity contracts are annuity contracts
defined in 1.403(b)-8(c).
3. Date of loan.
3. A Group Annuity Contract is a single annuity contract
which separately accounts for the assets at the
participant level.
4. Balance of the loan at the date of termination.
5. Account balance prior to the date of the loan.
6. Identify all disqualified persons as described by section
4975(e).
4. A retirement income account is a defined contribution
sponsored or maintained by a church, or a
church-related organization, pursuant to a plan defined
in Regulations Section 1.403(b)-9(a).
7. Amortization.
8. Repayment Schedule.
Line 53. If “adverse business conditions” is checked as the
reason for termination, attach an explanation detailing the
conditions that require termination of the plan.
Line 55a. A dropped participant means any participant who
has terminated employment even if their benefits have not
been distributed.
Line 59c(12). Include allocated and unallocated contracts
including plan-owned life insurance.
Line 59i. “Acquisition indebtedness” for debt-financed
property other than real property, means the outstanding
amount of the principal debt incurred:
1. By the organization in acquiring or improving the
property,
Enter the number of participants who separated from
vesting service with less than 100% vesting in their accrued
benefit or account balance. If there is a 20% reduction in
participants for any period, attach an explanation as to why
this would not constitute a partial termination.
Line 56b. Regulations section 1.401(a)-20, Q&A-2 provides,
in part, that the requirements of sections 401(a)(11) and 417
apply to the payments under annuity contracts, not to the
distributions of annuity contracts.
Line 57b. Enter the amount of forfeitures for each of the plan
years on the chart. If these forfeitures resulted from a cashout
for a year not listed on line 19, attach a statement indicating
the year of the cashout.
Line 57c. Enter the amount of transfers and rollovers
received from qualified plans (under section 401(a) and/or
conduit IRAs) for each of the plan years entered. Submit
proof that any rollovers or asset transfers received were from
a qualified plan or IRA (for example, DL and timely interim
amendments).
2. Before the acquisition or improvement of the property if
the debt was incurred only to acquire or improve the
property, or
3. After the acquisition or improvement of the property if the
debt was incurred only to acquire or improve the
property and was reasonably foreseeable at the time of
such acquisition or improvement. For more details, see
section 514(c).
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Line 59. Complete the statement showing the estimated fair
market value of the plan assets and liabilities as of the
proposed date of termination or the latest valuation date.
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For questions regarding this form, call Employee Plans
Customer Service toll free at 877-829-5500.
Privacy Act 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
Form 6088
57 hr., 9 min.
5 hr., 44 min.
18 hr., 58 min.
1 hr., 12 min.
20 hr., 44 min.
1 hr., 20 min.
Comments and suggestions. We welcome your comments about this publication and suggestions for future editions.
You can send us comments through IRS.gov/FormComments. Or, you can write to the Internal Revenue Service, Tax Forms
and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
Although we can't respond individually to each comment received, we do appreciate your feedback and will consider your
comments and suggestions as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax returns, or
payments to the above address.
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