5308

Request for Change in Plan/Trust Year

Agency
IRS
Revision
Rev. November 2019
Fillable fields
30
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 5308 online
Page 1 of form 5308

Form 5308: Request for Change in Plan/Trust Year

Form 5308 is a request for IRS approval to change the plan year or trust year of certain employee retirement plans, under section 412(d)(1) of the Internal Revenue Code. The instructions say it is used instead of Form 1128, Application To Adopt, Change, or Retain a Tax Year, for these plans.

It is filed by the employer, or by the plan administrator for a multiple employer plan or a multiemployer plan, and it goes to the IRS. The form says to read the instructions first to see whether the change qualifies for automatic approval, in which case no Form 5308 is filed. The instructions also say not to file Form 5308 to change a plan's funding method.

The instructions are printed on page 2 of the form. You can fill out the form free in your browser on this page and download it without an account.

What's on Form 5308

Employer and type of change

Name of employer or plan administrator, employer identification number, address, and boxes for change in plan year, change in trust year, or both.

Lines 1 to 3: fee and plan

The amount of user fee submitted, the name of the plan and/or trust, and the plan number, one digit per block.

Lines 4 to 7: the years

When the present plan and/or trust year ends, the year end requested, the dates of the short period return the change requires, and a telephone number.

Lines 8 and 9: letter and deductions

The date of the latest IRS determination letter, or opinion/advisory letter for a Master or Prototype/Volume Submitter Plan, and an explanation if the change affects how deductions are taken.

Line 10: automatic approval requirements

Seven requirements, a through g, with boxes to check for each one the plan does not meet.

Signature and IRS use

Print name, title, signature and date, then a section for IRS use only with the approval or disapproval action.

How to fill out Form 5308

  1. 1

    Check automatic approval

    The form says to read the instructions first to see if the change qualifies for automatic approval. The instructions list seven requirements, the same ones printed on line 10.

  2. 2

    Top section and lines 1 to 3

    Enter the employer or plan administrator, EIN and address, check plan year, trust year or both, and enter the user fee amount, plan name and plan number. The instructions say to show a P.O. box only if mail is not delivered to the street address.

  3. 3

    Lines 4 to 7

    Enter the present year end, the requested year end and the beginning and ending dates of the short period return, plus a telephone number.

  4. 4

    Lines 8 and 9

    Enter the date of the latest determination, opinion or advisory letter, and explain any effect on how deductions are taken for the tax year.

  5. 5

    Line 10

    Check each requirement the plan does not meet and explain why on an attached statement. The form says that if item a cannot be met, the request will not be granted.

  6. 6

    Sign

    The instructions say the employer signs for a single employer plan and the plan administrator signs for a plan of more than one employer. A person filing for the taxpayer includes a power of attorney, which can be Form 2848.

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When and where to file, fee and attachments

When to file

The instructions say to file on or before the last day of the end of the short period required to make the change.

Where to send it

In duplicate, to Internal Revenue Service, Attn: EP Letter Rulings, TE/GE Stop 31A Team 105, P.O. Box 12192, Covington, KY 41012-0192.

Private delivery services

The instructions say PDSs cannot deliver to the P.O. box and give Internal Revenue Service, Attn: EP Letter Rulings, 7940 Kentucky Drive, TE/GE Stop 31A Team 105, Florence, KY 41042.

User fee

The instructions say applications without the proper user fee are returned unprocessed, and point to Rev. Proc. 2019-4 or the latest annual update for the fee.

Attachments

On each attachment, write "Form 5308" and show the plan's or trust's name, identifying number, address and date of filing.

Not for funding method changes

The instructions say not to file Form 5308 to change a plan's funding method, and cite Rev. Proc. 2017-56, Rev. Proc. 2017-57 and Rev. Proc. 2000-40 instead.

Related forms

Who files Form 5308?

  • Employers with plans under section 412

    The instructions name plans subject to the minimum funding standards of section 412, such as defined benefit, money purchase pension and target benefit plans, when automatic approval under Rev. Proc. 87-27 does not apply.

  • Plan administrators

    For a multiple employer plan or a multiemployer plan, the plan administrator's name goes at the top, and the instructions say the plan administrator signs.

  • Employees' trusts

    The instructions say any employees' trust forming part of a qualified plan, whether or not the plan is subject to section 412, uses Form 5308 to request approval to change its trust year.

  • Plans listed as exceptions

    The instructions list plans that do not file to change their plan year, including profit-sharing plans, stock bonus plans, governmental plans described in section 414(d) and certain church plans.

  • Plans with automatic approval

    The instructions say a plan or trust meeting every automatic approval requirement is granted approval instead of filing Form 5308.

The form is completed by the employer or plan administrator of the retirement plan, or for the plan's trust, and is filed with the IRS. It is not a form individual plan participants file.

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Questions about Form 5308

What is Form 5308 used for?

The About page says it is used by certain employee retirement plans to request approval to change the plan/trust year.

What is the difference between Form 5308 and Form 1128?

The instructions say Form 5308 is used instead of Form 1128 to request approval to change the plan/trust year of certain employee retirement plans.

Does every plan file Form 5308 to change its plan year?

No. The instructions list exceptions such as profit-sharing and stock bonus plans, and say a plan meeting all automatic approval requirements is granted approval instead of filing.

Who signs Form 5308?

The instructions say the employer signs for a single employer plan and the plan administrator signs for a plan of more than one employer.

Where is Form 5308 mailed?

The instructions give Internal Revenue Service, Attn: EP Letter Rulings, TE/GE Stop 31A Team 105, P.O. Box 12192, Covington, KY 41012-0192, with a separate Florence, KY address for private delivery services.

Is there a user fee?

Yes. The form has a line for the user fee submitted, and the instructions point to Rev. Proc. 2019-4 or the latest annual update to find it.