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Forms and Instructions Forms and Instructions
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Relevant Forms
Form 5310 Application for Determination Upon Termination (Info Copy Only)Topic Screen for this Form
5310 Instructions for Form 5310, Application for Determination Upon Termination
Form 5310-A Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of BusinessTopic Screen for this Form
5310-A Instructions for Form 5310-A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business
Form 8905 Certification of Intent to Adopt a Pre-Approved PlanTopic Screen for this Form
Principal Publications Publications
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Related Publications
Publication 560 Retirement Plans for Small Business (SEP, SIMPLE and Qualified Plans)Index for this PublicationPDF version of this PublicationTopic Screen for this Publication
Publication 575 Pension and Annuity IncomeIndex for this PublicationPDF version of this PublicationTopic Screen for this Publication
Publication 3998 Choosing a Retirement Solution for Your Small BusinessPDF version of this PublicationTopic Screen for this Publication
Publication 4118 Lots of Benefits-Retirement Plans Life CyclePDF version of this PublicationTopic Screen for this Publication
Publication 4222 401(k) Plans for Small BusinessPDF version of this PublicationTopic Screen for this Publication
Publication 4224 Retirement Plans Correction ProgramsPDF version of this PublicationTopic Screen for this Publication
Publication 4460 The Retirement Plan Product NavigatorPDF version of this PublicationTopic Screen for this Publication
Publication 4674 Automatic Enrollment 401(k) Plans for Small BusinessesPDF version of this PublicationTopic Screen for this Publication
Publication 4806 Profit-Sharing Plans for Small BusinessPDF version of this PublicationTopic Screen for this Publication
heading icon Frequently Asked Questions
FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)
What is the maximum amount that I can contribute to my 401(k) plan?The rules for retirement plans are complex....
FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)
I received a lump-sum distribution when I retired. Is there any special tax averaging option on a lump-sum...
FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)
If taxes are withheld from a distribution from a 401(k) plan, am I required to include the amount of the distribution...
FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)
If I retire or leave my employer for any reason (including due to being laid off) before I am age 59 1/2, can...
FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)
I changed jobs and received a distribution (via check) of my entire vested account under my former employer's...
FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)
Can I withdraw my elective deferrals to a 401(k) plan to build or purchase my first home without paying the...
FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)
My understanding is that the 10% additional tax on early distributions is forgiven if I am over age 55 and...
FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)
Am I considered covered by an employer sponsored retirement plan for the year if I do not participate in the...
FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)
This is the first year that I received a distribution of benefits from my retirement plan. Are any of my benefits...
FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)
What is the maximum amount that I can contribute to my 401(k) plan?The rules for retirement plans are complex....
FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)
How long do I have to roll over a retirement distribution? You must complete the rollover by the 60th day following...
FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)
I changed jobs and received a distribution (via check) of my entire vested account under my former employer's...
FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)
If taxes are withheld from a distribution from a 401(k) plan, am I required to include the amount of the distribution...
FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)
Can I withdraw my elective deferrals to a 401(k) plan to build or purchase my first home without paying the...
FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)
I received a lump-sum distribution when I retired. Is there any special tax averaging option on a lump-sum...
FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)
If I retire or leave my employer for any reason (including due to being laid off) before I am age 59 1/2, can...
FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)
My understanding is that the 10% additional tax on early distributions is forgiven if I am over age 55 and...
FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)
What is the maximum amount that I can contribute to my 401(k) plan?The rules for retirement plans are complex....
FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)
Am I considered covered by an employer sponsored retirement plan for the year if I do not participate in the...
FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)
How long do I have to roll over a retirement distribution? You must complete the rollover by the 60th day following...
FAQ - Pensions/Annuities/Retirement Plans (i.e., 401(k), etc.)
I am a plan sponsor. What programs are available to help me correct plan errors?You may find additional information...
FAQ - Individual Retirement Arrangements (IRAs)
If I can't withdraw funds penalty free from my 401(k) plan to purchase my first home, can I roll it over into...
FAQ - Individual Retirement Arrangements (IRAs)
Can I take an IRA deduction for the amount I contributed to a 401(k) plan last year? The amount contributed...
heading icon Tax Topics
Tax Topic 424
401(k) Plans. A 401(k) plan is a type of tax-qualified deferred compensation plan in which an employee can...
heading icon Web Links
IRS.gov Web Site
401(k) Plans
401(k) Resource Guide
Related Topic Links
related topicDistributions From 401(k) Plans
related topicElective Deferrals (401(k) Plans)
related topicIndividual Retirement Arrangement
related topicPension and Annuity Income
related topicPlan
related topicSafe Harbor 401(k) Plan
related topicSIMPLE 401(k) Plan
related topicThrift Savings Plan
related topicTreatment of Excess Deferrals