4461-B

Application for Approval of Standardized or Nonstandardized Pre-Approved Plans

Agency
IRS
Revision
Rev. November 2018
Fillable fields
32
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 4461-B online
Page 1 of form 4461-B

Form 4461-B: Approval of Standardized or Nonstandardized Pre-Approved Plans

Form 4461-B is the application for approval of a standardized or nonstandardized pre-approved plan for a mass submitter adopting provider. The instructions say it is used to apply for approval of a plan submitted by a mass submitter on behalf of an adopting provider, which is based on a plan submitted by the mass submitter.

The instructions say only mass submitters may file this form, and that it is signed by both the mass submitter and the provider. It is a retirement plan document filing, not a form an individual taxpayer or plan participant files.

The About page says Form 4461-B is submitted electronically through Pay.gov, where the most recent revision of the form is available. This page hosts the Rev. November 2018 PDF, whose page 2 instructions are older than the instructions revised in June 2024. You can fill out the PDF free in your browser on this page and download it without an account.

What's on Form 4461-B

Lines 1 and 2: user fee and applicant

The amount of user fee submitted, then the applicant's name, address, employer identification number and telephone number.

Line 3: contact person

Name, email address and telephone number of the person to contact, and a box to check if a power of attorney is attached.

Line 4: plan numbers

The basic plan document or single document plan number, and the adoption agreement number, if applicable.

Lines 5 to 7: the mass submitter's plan

Whether the plan is word-for-word identical or a minor modification, the mass submitter's name, and the file folder number, letter serial number and date of letter for the plan it is based on.

Lines 8 and 9: plan type and filing status

Boxes for money purchase, target benefit, profit-sharing/401(k), governmental, profit-sharing, defined benefit, ESOP and nonelecting church plans, then standardized or nonstandardized.

Signatures

A declaration under penalties of perjury, signed with title and date by the provider and by the mass submitter.

How to fill out Form 4461-B

  1. 1

    Lines 1 and 2

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

  2. 2

    Line 3

    Enter the contact person's name, email and phone, and check line 3d if a power of attorney is attached.

  3. 3

    Line 4

    Enter the two-digit basic plan document number and the three-digit adoption agreement number. The instructions say adoption agreements are numbered starting with "001" and one Form 4461-B is submitted for each.

  4. 4

    Line 5

    Check word-for-word identical or minor modification. For a minor modification, the instructions say the form is a placeholder and the modified plan is submitted within 21 days after the IRS notifies the mass submitter about its lead plan.

  5. 5

    Lines 6 and 7

    Enter the mass submitter's name and its plan's letter details. If the application is filed with the mass submitter's own application, the instructions say to enter the plan numbers on the File folder number line and leave the rest of line 7 blank.

  6. 6

    Lines 8, 9 and signatures

    Check every plan type that applies and the filing status. The mass submitter and the provider sign; a power of attorney is attached if the mass submitter signs for the provider.

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How it is submitted, fees and attachments

Submit through Pay.gov

The instructions say that as of August 1, 2024, Form 4461-B applications are submitted electronically through Pay.gov. The About page lists the steps: register for a Pay.gov account, search for "4461-B", select the form and complete it.

This PDF edition

The About page says the most recent revision of the form is on Pay.gov. The page 2 instructions in this Rev. November 2018 PDF predate the June 2024 instructions, which replace its mailing address with Pay.gov filing.

User fee

The instructions say each application carries the user fee from the schedule in Rev. Proc. 2024-4 (or the most recent version), that Form 8717-A is not needed for Pay.gov cases, and that applications without the proper fee are returned.

Attachments

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

Complete applications only

The instructions say an incomplete application is returned without processing, and a copy of the plan is not submitted except as described for line 5.

Public inspection

The form is marked "This Form Is Open to Public Inspection".

Related forms

Who files Form 4461-B?

  • Mass submitters

    The instructions define a mass submitter, citing Rev. Proc. 2023-37, as a person with an established U.S. place of business that submits applications for at least 15 unaffiliated providers sponsoring the same plan word for word.

  • Adopting providers

    The plan being approved belongs to a provider that offers a mass submitter's plan as a word-for-word identical adopter or minor modifier adopter. The provider also signs the form.

  • Contact person

    The instructions say the contact on line 3a is an employee or an authorized representative of the mass submitter, with a power of attorney enclosed if the contact is not an employee of the applicant.

  • Not for individuals

    The form is filed by a mass submitter for a pre-approved retirement plan. Individual employees and plan participants do not file it.

The instructions say only mass submitters may file this form. The application covers a plan of an adopting provider and goes to the IRS through Pay.gov.

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Questions about Form 4461-B

Who can file Form 4461-B?

The instructions say only mass submitters may file this form. It covers a plan of an adopting provider based on the mass submitter's plan.

Can Form 4461-B be mailed?

The About page says Form 4461-B is submitted electronically through Pay.gov, and the instructions say that has applied as of August 1, 2024.

Who signs Form 4461-B?

The instructions say the mass submitter and the provider sign. If a power of attorney lets the mass submitter sign for the provider, it is attached to the form.

Is Form 8717-A needed with Form 4461-B?

The instructions say Form 8717-A is not needed for cases submitted through Pay.gov. The user fee itself still accompanies the application.

Is a copy of the plan submitted?

Not for a word-for-word identical plan. For a minor modification, the instructions describe submitting the plan with changes highlighted after the IRS notifies the mass submitter about its lead plan.

Is this PDF the latest version?

This page hosts the Rev. November 2018 PDF. The About page says the most recent revision of the form is available at Pay.gov.