4461-C

Application for Approval of Standardized or Nonstandardized 403(b) Pre-Approved Plan

Agency
IRS
Revision
Rev. 10-2024
Fillable fields
66
Pages
5
Official source
IRS form page
Checked
October 21, 2026
Fill 4461-C online
Page 1 of form 4461-C

Form 4461-C: Application for Approval of a 403(b) Pre-Approved Plan

Form 4461-C is used to apply for approval of a standardized or nonstandardized 403(b) pre-approved plan. The instructions say a provider or mass submitter of a 403(b) pre-approved plan may file it, and the IRS answers an approved application with an opinion letter.

The form asks for the user fee, the applicant and contact person, the plan document numbers, the mass submitter plan a provider adopts, the form and filing status of the plan, the investment arrangements and the types of contributions the plan permits. Page 2 holds the procedural questions in item 12. The form says it is designed to be used in conjunction with Rev. Proc. 2021-37.

The instructions are printed on pages 3 to 5 of the same PDF. You can fill out Form 4461-C free in your browser on this page and download it without an account.

What's on Form 4461-C

Items 1 and 2: fee and request type

The amount of user fee submitted, and whether this is an initial application or an amendment with the file folder number and date of the last letter issued.

Items 3 and 4: applicant and contact

Applicant name, EIN, address and phone, the type of applicant, and the contact person's phone, fax and email, with a box for an attached power of attorney.

Items 5 and 6: plan numbers

The basic plan document or single document plan number, the adoption agreement number, and the mass submitter's name, file folder number, letter serial number and letter date.

Items 7 to 11: plan features

Form of plan, standardized or nonstandardized status, investment arrangements, employer types for a Retirement Income Account and the types of contributions permitted.

Signature

A declaration under penalties of perjury with signature, title and date at the bottom of page 1.

Item 12: procedural requirements

Yes or no questions on documents submitted, interim amendments, patterned plans, the provider 15 eligible employers questions and the mass submitter questions.

How to fill out Form 4461-C

  1. 1

    Item 1

    Enter the user fee. The instructions say the fee is determined from the schedule in Rev. Proc. 2024-4 or the most recent version, and that Form 8717-A is not needed for cases submitted through Pay.gov.

  2. 2

    Items 3 and 4

    Enter the applicant's details and select only one type of applicant in item 3d. If the contact person is not an employee of the applicant, the instructions ask for an authorized power of attorney.

  3. 3

    Item 5

    Enter the two-digit basic plan document or single document plan number on line 5a and the three-digit adoption agreement number, beginning with 001, on line 5b.

  4. 4

    Item 6

    Only for word-for-word identical or minor modifier adopters. If the file folder number, letter serial number and date are not known, the instructions say to give the mass submitter plan number on the file folder number line.

  5. 5

    Items 7 to 11

    Check the boxes that describe the plan. The form notes that Retirement Income Account plans have a separate plan document.

  6. 6

    Item 12 and signature

    Answer the procedural questions that apply. If line 12c is Yes, the instructions ask for a copy of the plan with language differences highlighted and a cover letter. Then sign and date.

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Where to file Form 4461-C and what to expect

Pay.gov only

The instructions say that as of August 1, 2024, Form 4461-C applications are submitted electronically through Pay.gov, by searching for 4461-C and completing the form.

Attachments

Pay.gov accepts one uploaded file, so attachments are consolidated into a single PDF that cannot exceed 15MB. The instructions list fax 844-255-4818 for additional documents over that limit.

Fax size and confirmation

The instructions say a fax that creates an attachment over 150MB will not be delivered, and list the EP Customer Service fax line 855-224-1311 to confirm delivery.

One form per plan

The instructions say to submit one Form 4461-C for each separate adoption agreement or each single document plan, and a mass submitter files a separate form for each adopting provider.

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, and a late response may result in the application being considered withdrawn.

Incomplete applications

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

Related forms

Who files Form 4461-C?

  • Providers

    The instructions define a provider as a person with an established place of business in the United States that represents it has at least 15 eligible employers reasonably expected to adopt one of its 403(b) pre-approved plans.

  • Mass submitters

    As set forth in Rev. Proc. 2021-37, any entity that submits applications on behalf of at least 15 unaffiliated providers each sponsoring the same plan on a word-for-word identical basis.

  • Word-for-word and minor modifier adopters

    Providers adopting a mass submitter's plan word for word or as a minor modifier complete items 6a and 6b. The IRS About page says to select only that type in item 3d.

  • Signers and representatives

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

The instructions say a provider or mass submitter of a 403(b) pre-approved plan may file Form 4461-C. Employers that later adopt the plan and plan participants do not file it.

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Questions about Form 4461-C

Who can file Form 4461-C?

The instructions say a provider or mass submitter of a 403(b) pre-approved plan may file it. The employers that adopt the plan do not file this form.

Can Form 4461-C be mailed?

The instructions say that as of August 1, 2024, applications are submitted electronically through Pay.gov.

Which type of applicant goes in item 3d?

The IRS About page says to select only one. A minor modifier or word-for-word identical adopter of a mass submitter's lead plan selects that type, not Provider.

Is Form 8717-A filed with it?

The instructions say Form 8717-A, User Fee for Employee Plan Opinion Letter Request, is not needed for cases submitted through Pay.gov.

What does the IRS issue on an approved plan?

An opinion letter, which the instructions describe as a written statement that the form of a 403(b) pre-approved plan satisfies the 403(b) requirements.

How long does the form take?

The instructions estimate 9 hr., 34 min. for recordkeeping, 1 hr., 9 min. for learning about the law or the form, 2 hr., 18 min. for preparing it and 16 min. for copying, assembling and sending it.