4461

Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans

Agency
IRS
Revision
Rev. November 2018
Fillable fields
54
Pages
5
Official source
IRS form page
Checked
October 21, 2026
Fill 4461 online
Page 1 of form 4461

Form 4461: Application for Approval of Pre-Approved Defined Contribution Plans

Form 4461, Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans, is used to apply for IRS approval of a pre-approved defined contribution plan. The instructions say a provider or mass submitter of such a plan may file it. A pre-approved plan, the instructions say, is made available by a provider for adoption by employers.

The form asks for the user fee, the type of approval requested, the applicant and a contact person, the plan document and adoption agreement numbers, the form and type of plan, whether it is standardized or nonstandardized, and a set of procedural questions on page 2.

The PDF on this page is the November 2018 revision. The IRS About page says Form 4461 is submitted electronically through Pay.gov, where the most recent revision of the form is available. The PDF can be filled out free in the browser on this page and downloaded without an account.

What's on Form 4461

Line 1: user fee

The amount of user fee submitted with the application.

Lines 2a to 2c: approval requested

Initial application or amendment, with the file folder number and the date of the last letter issued for an amendment.

Lines 3a to 4e: applicant and contact

Applicant name, address, EIN, phone and type (provider or mass submitter), and the contact person's name, phone, fax and email, with a box for an attached power of attorney.

Lines 5a to 8: plan details

Plan document and adoption agreement numbers, adoption agreement or single document plan, plan type (money purchase, target benefit, ESOP, governmental, profit-sharing, profit-sharing/401(k), nonelecting church) and filing status.

Line 9: procedural requirements

Yes or no questions on documents submitted, interim amendment procedures, patterned plans, provider employer-client counts and mass submitter requests.

Signature

A declaration under penalties of perjury that the application is true, correct and complete, with signature, title and date.

How to fill out Form 4461

  1. 1

    Line 1

    Enter the user fee. The June 2024 instructions point to the schedule in Rev. Proc. 2024-4 (or the most recent version) and say Form 8717-A is not needed for Pay.gov cases, where the fee is paid with the submission.

  2. 2

    Line 3a

    Enter the applicant's name and address. The instructions say to show a P.O. box only if the post office does not deliver mail to the street address.

  3. 3

    Lines 4a and 4c

    Name the contact person, with a power of attorney if that person is not the applicant's employee, and give a fax number to receive notice of preliminary approval.

  4. 4

    Lines 5a and 5b

    Enter the two-digit basic plan document or single document plan number and the three-digit adoption agreement number, starting at "001" for each basic plan document.

  5. 5

    Line 9

    Answer each question. If 9c is Yes, the instructions say to submit the plan with language differences highlighted and a cover letter. A mass submitter also uses Form 4461-B for its adopting providers.

  6. 6

    Sign

    A partner or officer authorized to sign, or a person with a power of attorney, signs and dates the application and enters a title.

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How it is submitted, fees and deadlines

Submit through Pay.gov

The About page and the June 2024 instructions say Form 4461 is submitted electronically through Pay.gov, and the instructions say this applies as of August 1, 2024. The steps: register for a Pay.gov account, enter "4461" in the search box, select Form 4461 and complete it.

This PDF edition

The November 2018 PDF prints a mailing address under Where To File. The June 2024 instructions describe Pay.gov filing instead, and the About page says the most recent revision of the form is on Pay.gov.

Attachments

The instructions say Pay.gov accepts only one uploaded file, so attachments are consolidated into a single PDF that cannot exceed 15MB. The About page lists an update to the Employee Plans Customer Service fax number dated 1-APR-2026.

One application per plan

One Form 4461 goes in for each separate adoption agreement or each single document plan, with each applicable document listed on line 9a.

Requests for more information

The instructions say requested information or plan changes are due no later than 30 days from the date of the IRS letter, or the application may be considered withdrawn. Extensions are granted only for good cause.

Related forms

Who files Form 4461?

  • Providers

    The June 2024 instructions describe a provider as a person with an established U.S. place of business, accessible every business day, that represents it has at least 15 employer-clients reasonably expected to adopt the plan.

  • Mass submitters

    The instructions describe a mass submitter as an entity that submits applications on behalf of unaffiliated providers that each sponsor the same plan on a word-for-word identical basis.

  • Adopters of a mass submitter plan

    The instructions also count as a provider anyone with a U.S. place of business that offers a mass submitter's plan as a word-for-word identical adopter or minor modifier adopter.

  • Who signs

    The instructions say a partner or officer of the applicant who is authorized to sign, or another person authorized by a power of attorney, signs the application.

  • Representatives

    If the contact person is not an employee of the applicant, the instructions say to enclose an authorized power of attorney. Form 2848 can be used.

The instructions say a provider or mass submitter of a pre-approved defined contribution plan may file Form 4461. Line 3d asks which of the two the applicant is.

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Questions about Form 4461

Who can file Form 4461?

The instructions say a provider or mass submitter of a pre-approved defined contribution plan may file it.

Is Form 4461 mailed or filed online?

The About page says it is submitted electronically through Pay.gov. The June 2024 instructions say Pay.gov filing applies as of August 1, 2024.

Is Form 8717-A still needed?

The June 2024 instructions say Form 8717-A is not needed for cases submitted through Pay.gov, because the user fee is paid with the form submission.

How is Form 4461 different from Form 4461-A?

The About page lists Form 4461-A as the application for a pre-approved defined benefit plan, while Form 4461 covers pre-approved defined contribution plans.

How many applications does a provider file?

One for each separate adoption agreement, or each single document plan. The instructions give the example of four adoption agreements numbered 001 through 004 and four separate Forms 4461.

What happens to an incomplete application?

The instructions say an incomplete application is returned without processing, and an application without the proper user fee is returned to the applicant.