Part I: Plan Sponsor Information
Employer name (1a), Employer Identification Number (1b), the employer's plan name (1c), plan number (1d) and plan type (1e): 1 for DCP or 2 for DBP.
8905
Certification of Intent to Adopt a Pre-approved Plan
- Agency
- IRS
- Revision
- January 2012
- Fillable fields
- 18
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 8905: Certification of Intent To Adopt a Pre-approved Plan
Form 8905, Certification of Intent To Adopt a Pre-approved Plan, is used to treat an employer as eligible for the 6-year remedial amendment cycle under Part IV of Rev. Proc. 2007-44. The IRS About page says an adopter of an individually designed plan or pre-approved plan (not otherwise entitled to the 6-year remedial amendment cycle) files this form to request that their 5-year remedial amendment cycle be converted to the 6-year remedial amendment cycle.
Two parties sign it: the employer and the master and prototype (M&P) sponsor or volume submitter practitioner whose plan the employer intends to adopt. The form is attached to Form 5300, 5307 or 5310. The form says that if no Form 5300, 5307, or 5310 filing is made, the employer should keep the original certification in their records and should not file Form 8905 with the IRS.
You can fill out Form 8905 free in your browser on this page and download it without an account.
What's on Form 8905
Part II: M&P sponsor or volume submitter practitioner
The sponsor's or practitioner's name (2a), its EIN (2b), and the name of the M&P plan or volume submitter specimen plan (2c).
Line 3: employer's certification
Under penalties of perjury the employer certifies that it intends to adopt the plan identified on line 2c, followed by the employer's signature, title and date.
Line 4: sponsor's certification
The M&P sponsor or volume submitter practitioner certifies that an application for an opinion or advisory letter for the plan was filed on or will be filed by a date (MM DD YYYY), then signs and dates.
For IRS Use Only
A box at the top right of the form is marked For IRS Use Only.
How to fill out Form 8905
- 1
Lines 1a and 1b
Enter the company (employer's) complete name and the 9-digit EIN assigned to the plan sponsor or employer. The form says do not use a social security number or the EIN of the trust.
- 2
Lines 1c to 1e
Enter the name of the employer's plan that will be amended or restated by adopting the pre-approved plan, its plan number, and 1 for a defined contribution plan (DCP) or 2 for a defined benefit plan (DBP).
- 3
Part II
Enter the name and 9-digit EIN of the M&P sponsor or volume submitter practitioner, and the name of the plan the employer intends to adopt. The form gives Volume Submitter Profit Sharing Plan as an example.
- 4
Line 3
The employer signs and dates the certification by hand. The form says scanned or stamped signatures will not be accepted.
- 5
Line 4
Enter the date by which the opinion or advisory letter application was or must be submitted as determined under Part IV of Rev. Proc. 2007-44, then the sponsor or practitioner signs and dates.
- 6
Timing
The form says both parties sign and date before the end of the employer's applicable 5-year remedial amendment cycle as determined under Part III of Rev. Proc. 2007-44.
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How to file, timing and signatures
How to file
The form says to file it by attaching it to Form 5300, Application for Determination for Employee Benefit Plan; Form 5307; or Form 5310, Application for Determination for Terminating Plan.
No application filed
The form says the employer should keep the original certification in their records and should not file Form 8905 with the IRS.
When to complete
Before the end of the employer's 5-year remedial amendment cycle as determined under Part III of Rev. Proc. 2007-44.
Complete certifications
The form says certifications are screened for completeness, and the certification is signed and dated by the employer and the pre-approved plan sponsor or practitioner.
Keep it until filed
The form's caution says to retain a complete certification until it is filed with the appropriate application.
Comments address
The form gives a Washington, DC address for comments on its time estimates and says not to send Form 8905 there; see the instructions for the application it is filed with.
Related forms
Who fills out Form 8905?
The employer that sponsors the plan and the M&P sponsor or volume submitter practitioner both complete and sign it. It goes with an employee plan determination application.
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Questions about Form 8905
Is Form 8905 sent to the IRS on its own?
No. The form says to file it by attaching it to Form 5300, 5307 or 5310. If no such filing is made, the employer keeps the original certification and does not file Form 8905 with the IRS.
Who signs Form 8905?
Both the employer (line 3) and the M&P sponsor or volume submitter practitioner (line 4).
Can the employer sign electronically?
No. The form says the employer must manually sign the form and scanned or stamped signatures will not be accepted. The M&P sponsor and the volume submitter practitioner may use a stamped, scanned, or electronic signature.
When is Form 8905 signed?
The form says before the end of the employer's applicable 5-year remedial amendment cycle as determined under Part III of Rev. Proc. 2007-44.
What goes on line 1e?
Enter 1 for a defined contribution plan (DCP) or 2 for a defined benefit plan (DBP).
Which EIN goes on line 1b?
The 9-digit EIN assigned to the plan sponsor or employer. The form says do not use a social security number or the EIN of the trust.