×
tax forms found in
Tax Form Code
Tax Form Name

Federal Free Printable Form 5330 (Rev. December 2022) for 2024 Federal Return of Excise Taxes Related to Employee Benefit Plans

It appears you don't have a PDF plugin for this browser. Please use the link below to download 2023-federal-form-5330.pdf, and you can print it directly from your computer.

Return of Excise Taxes Related to Employee Benefit Plans
Form 5330 (Rev. December 2022)

Form 5330 Return of Excise Taxes Related to Employee Benefit Plans (Rev. December 2022) Department of the Treasury Internal Revenue Service (under sections 4965, 4971, 4972, 4973(a)(3), 4975, 4976, 4977, 4978, 4979, 4979A, 4980, and 4980F of the Internal Revenue Code) Go to www.irs.gov/Form5330 for instructions and the latest information. Filer tax year beginning A OMB No. 1545-0575 , and ending , B Filer’s identifying number (Enter either the EIN or SSN, but not both. See instructions.) Name of filer (see instructions) Number, street, and room or suite no. (If a P.O. box or foreign address, see instructions.) Employer identification number (EIN) City or town, state or province, country, and ZIP or foreign postal code Social security number (SSN) C Name of plan E Plan sponsor’s EIN D Name and address of plan sponsor F Plan year ending (MM/DD/YYYY) H If this is an amended return, check here Part I . . . . . . . . . . . . . . . G Plan number . Taxes. You can only complete one section of Part I for each Form 5330 filed. See instructions. FOR IRS USE ONLY Section A. Taxes that are reported by the last day of the 7th month after the end of the tax year of the employer (or other person who must file the return) 1 Section 4972 tax on nondeductible contributions to qualified plans (from Schedule A, line 12) . 161 1 2 Section 4973(a)(3) tax on excess contributions to section 403(b)(7)(A) custodial accounts (from Schedule B, line 12) . . . . . . . . . . . . . . . . . . . . . . . . . 164 2 3a Section 4975(a) tax on prohibited transactions (from Schedule C, line 3) . b Section 4975(b) tax on failure to correct prohibited transactions . . . . . . . . . . . . . . . . . . 159 224 3a 3b 4 . . . Section 4976 tax on disqualified benefits for funded welfare plans . 5a Section 4978 tax on ESOP dispositions . . . . b The tax on line 5a is a result of the application of: 6 . . . . . Sec. 664(g) . . . . . . . 200 4 . . . . . . Sec. 1042 . . . 209 5a 5b 203 6 Section 4979A tax on certain prohibited allocations of qualified ESOP securities or ownership of synthetic equity . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Total Section A taxes. Add lines 1 through 6. Enter here and on Part II, line 17 . . . . . . Section B. Taxes that are reported by the 15th day of the 10th month after the last day of the plan year 8a Section 4971(a) tax on failure to meet minimum funding standards (from Schedule D, line 2) . b Section 4971(b) tax for failure to correct minimum funding standards . . . . . . . . . . . 163 9a Section 4971(f)(1) tax on failure to pay liquidity shortfall (from Schedule E, line 4) b Section 4971(f)(2) tax for failure to correct liquidity shortfall . . . . . . . . . . . 226 . . . . . . 225 227 7 8a 8b 9a 9b 10a Section 4971(g)(2) tax on failure to comply with a funding improvement or rehabilitation plan (see 450 instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10a b Section 4971(g)(3) tax on failure to meet requirements for plans in endangered or critical status 451 10b (from Schedule F, line 1c) . . . . . . . . . . . . . . . . . . . . . . . 452 c Section 4971(g)(4) tax on failure to adopt rehabilitation plan (from Schedule F, line 2d) . . . 10c d Section 4971(h) tax on failure of a CSEC plan sponsor to adopt funding restoration plan (from Schedule L, line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . 453 10d Section B1. Tax that is reported by the last day of the 7th month after the end of the calendar year in which the excess fringe benefits were paid to the employer’s employees 11 Section 4977 tax on excess fringe benefits (from Schedule G, line 4) . . . . . . . . . 201 12 Total Section B taxes. Add lines 8a through 10d or 11. Enter here and on Part II, line 17 . . Section C. Tax that is reported by the last day of the 15th month after the end of the plan year 13 Section 4979 tax on excess contributions to certain plans (from Schedule H, line 2). Enter here and on Part II, line 17 . . . . . . . . . . . . . . . . . . . . . . . . . For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 11870M 11 12 205 13 Form 5330 (Rev. 12-2022) Page 2 Form 5330 (Rev. 12-2022) Name of filer: Filer’s identifying number: Section D. Tax that is reported by the last day of the month following the month in which the reversion occurred 14 Section 4980 tax on reversion of qualified plan assets to an employer (from Schedule I, line 3). Enter here and on Part II, line 17 . . . . . . . . . . . . . . . . . . . . . 204 14 Section E. Tax that is reported by the last day of the month following the month in which the failure occurred 15 Section 4980F tax on failure to provide notice of significant reduction in future accruals (from Schedule J, line 5). Enter here and on Part II, line 17 . . . . . . . . . . . . . . . 228 15 Section F. Taxes reported on or before the 15th day of the 5th month following the close of the entity manager’s tax year during which the plan became a party to a prohibited tax shelter transaction 16 Section 4965 tax on prohibited tax shelter transactions for entity managers (from Schedule K, line 2). Enter here and on Part II, line 17 . . . . . . . . . . . . . . . . . . . Part II 237 16 Tax Due 17 Enter the amount from Part I, line 7, 12, 13, 14, 15, or 16 (whichever is applicable) . . . . . 17 18 Enter the amount of tax paid with Form 5558 or any other tax paid prior to filing this return . . . . 18 19 Tax due. Subtract line 18 from line 17. If the result is greater than zero, enter here . . . . 19 Sign Here Paid Preparer Use Only . . . . . Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Your signature Print/Type preparer’s name Telephone number Preparer’s signature Date Date Check if self-employed Firm’s name Firm’s EIN Firm’s address Phone no. PTIN Form 5330 (Rev. 12-2022) Page 3 Form 5330 (Rev. 12-2022) Name of filer: Filer’s identifying number: Schedule A. Tax on Nondeductible Employer Contributions to Qualified Employer Plans (Section 4972) Reported by the last day of the 7th month after the end of the tax year of the employer (or other person who must file the return) 1 Total contributions for your tax year to your qualified employer plan (under section 401(a), 403(a), 408(k), or 408(p)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Amount allowable as a deduction under section 404 3 Subtract line 2 from line 1 4 Enter amount of any prior year nondeductible contributions made for years beginning after 12/31/86 . . . . . . . . . . . . . . . . . . 4 Amount of any prior year nondeductible contributions for years beginning after 12/31/86 returned to you in this tax year for any prior tax year . . . . 5 6 Subtract line 5 from line 4 . . . . . 6 7 Amount of line 6 carried forward and deductible in this tax year . . . . . 7 8 Subtract line 7 from line 6 . . . . . . . . 9 Tentative taxable excess contributions. Add lines 3 and 8 . . . . . . . 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . 3 . . . . . . . 8 . . . . . . . . 9 . . . . . . . . 10 . . . . 10 Nondeductible section 4972(c)(6) or (7) contributions exempt from excise tax 11 Taxable excess contributions. Subtract line 10 from line 9 . . . . . . . . . . . . . . . 11 12 Multiply line 11 by 10%. Enter here and on Part I, line 1 . . . . . . . . . . . . . . 12 . Schedule B. Tax on Excess Contributions to Section 403(b)(7)(A) Custodial Accounts (Section 4973(a)(3)) Reported by the last day of the 7th month after the end of the tax year of the employer (or other person who must file the return) 1 Total amount contributed for current year less rollovers. See instructions . . . . . . . . . . 1 2 Amount excludable from gross income under section 403(b). See instructions . . . . . . . . 2 3 Current year excess contributions. Subtract line 2 from line 1. If zero or less, enter -0- . . . . . 3 4 Prior year excess contributions not previously eliminated. If zero, go to line 8 . . . . . . 4 5 Contribution credit. If line 2 is more than line 1, enter the excess; otherwise, enter -0- . . . . . . 5 6 Total of all prior years’ distributions out of the account included in your gross income under section 72(e) and not previously used to reduce excess contributions . . . . . . . . . . . . . 6 7 Adjusted prior years’ excess contributions. Subtract the total of lines 5 and 6 from line 4 8 Taxable excess contributions. Add lines 3 and 7 . . . . . . . . . . . . . 9 Multiply line 8 by 6% . . . . . . . . . . . . 10 Enter the value of your account as of the last day of the year . . . . . . . 11 Multiply line 10 by 6% . . . . . . 12 . . . . . . 7 . . . . . 8 . . . . . . 9 . . . . . . . 10 . . . . . . . 11 Excess contributions tax. Enter the lesser of line 9 or line 11 here and on Part I, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Form 5330 (Rev. 12-2022) Page 4 Form 5330 (Rev. 12-2022) Name of filer: Filer’s identifying number: Schedule C. Tax on Prohibited Transactions (Section 4975) (see instructions) Reported by the last day of the 7th month after the end of the tax year of the employer (or other person who must file the return) 1 Is the excise tax a result of a prohibited transaction that was (box “a” or box “b” must be checked): discrete b other than discrete (a lease or a loan) a 2 Complete the table below to disclose the prohibited transactions and figure the initial tax. See instructions. (a) Transaction number (b) Date of transaction (see instructions) (d) Amount involved in prohibited transaction (see instructions) (c) Description of prohibited transaction (e) Initial tax on prohibited transaction (multiply each transaction in column (d) by the appropriate rate (see instructions)) (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix) (x) (xi) (xii) 3 Add amounts in column (e); enter here and on Part I, line 3a . 4 Have you corrected all of the prohibited transactions that you are reporting on this return? If “Yes,” complete Schedule C, line 5, on the next page. If “No,” attach statement. See instructions . . . . . . . . . . . . . . . . . . . . 3 Yes No Form 5330 (Rev. 12-2022) Page 5 Form 5330 (Rev. 12-2022) Name of filer: Filer’s identifying number: Schedule C. Tax on Prohibited Transactions (Section 4975) Reported by the last day of the 7th month after the end of the tax year of the employer (or other person who must file the return) (continued) 5 Complete the table below, if applicable, of other participating disqualified persons and description of correction. See instructions. (a) Item no. from line 2 (b) Name and address of disqualified person (d) Date of correction (c) EIN or SSN (e) Description of correction Schedule D. Tax on Failure To Meet Minimum Funding Standards (Section 4971(a)) Reported by the 15th day of the 10th month after the last day of the plan year 1 2 Aggregate unpaid required contributions (accumulated funding deficiency for multiemployer plans). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Multiply line 1 by 10% (5% for multiemployer plans). Enter here and on Part I, line 8a . . . . . . 1 2 Schedule E. Tax on Failure To Pay Liquidity Shortfall (Section 4971(f)(1)) Reported by the 15th day of the 10th month after the last day of the plan year (a) 1st Quarter 1 2 3 4 (b) 2nd Quarter Amount of shortfall . . . . . . . 1 Shortfall paid by the due date . . . 2 Net shortfall amount . . . . . . 3 Multiply line 3, column (e), by 10%. Enter here and on Part I, line 9a . . (c) 3rd Quarter . . . . . (d) 4th Quarter . . . . (e) Total (add cols. a–d for line 3) 4 Form 5330 (Rev. 12-2022) Page 6 Form 5330 (Rev. 12-2022) Name of filer: Filer’s identifying number: Schedule F. Tax on Multiemployer Plans in Endangered or Critical Status (Sections 4971(g)(3) and 4971(g)(4)) Reported by the 15th day of the 10th month after the last day of the plan year 1 Section 4971(g)(3) tax on failure to meet requirements for plans in endangered or critical status. a Enter the amount of contributions necessary to meet the applicable benchmarks or requirements . . b Enter the amount of the accumulated funding deficiency . . . . . . . . . . . . . . . c Multiply the greater of line 1a or line 1b by 5%. Enter the result here and on Part I, line 10b . . . . 2 Section 4971(g)(4) tax on failure to adopt rehabilitation plan. a Enter the amount of the excise tax on the accumulated funding deficiency under section 4971(a)(2) from Schedule D, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Enter the number of days during the tax year which are included day following the close of the 240-day period and ending on adopted . . . . . . . . . . . . . . . . . . . c Multiply line 2b by $1,100 . . . . . . . . . . . . . d Enter the greater of line 2a or line 2c here and on Part I, line 10c . in the period beginning on the first the day the rehabilitation plan is . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a 1b 1c 2a 2c 2d Schedule G. Tax on Excess Fringe Benefits (Section 4977) Reported by the last day of the 7th month after the end of the calendar year in which the excess fringe benefits were paid to the employer’s employees 1 2 3 4 Yes Did you make an election to be taxed under section 4977? . . . . . . . If “Yes,” enter the calendar year (YYYY) in which the excess fringe benefits were paid: If line 1 is “Yes,” enter the excess fringe benefits on this line. See instructions . . . . . Enter 30% of line 3 here and on Part I, line 11 . . . . . . . . . . . . . . . . No . . . . . . 3 4 Schedule H. Tax on Excess Contributions to Certain Plans (Section 4979) Reported by the last day of the 15th month after the end of the plan year 1 2 Enter the amount of an excess contribution under a cash or deferred arrangement that is part of a plan qualified under section 401(a), 403(a), 403(b), 408(k), or 501(c)(18) or excess aggregate contributions . Multiply line 1 by 10% and enter here and on Part I, line 13 . . . . . . . . . . . . . . 1 2 Schedule I. Tax on Reversion of Qualified Plan Assets to an Employer (Section 4980) Reported by the last day of the month following the month in which the reversion occurred 1 2a 3 4 DD YY Date reversion occurred . . . . . . . . . . . . MM Employer reversion amount: b Excise tax rate (20% or 50%): Multiply line 2a by line 2b and enter the amount here and on Part I, line 14 . . . . . . . Explain below why you qualify for a 20% rather than a 50% excise tax rate: . . 3 Schedule J. Tax on Failure To Provide Notice of Significant Reduction in Future Accruals (Section 4980F) Reported by the last day of the month following the month in which the failure occurred 1 2 3 4 5 6 Enter the number of applicable individuals who were not provided ERISA section 204(h) notice: Enter the effective date of the amendment . . . . . . MM DD YY Enter the number of days in the noncompliance period: Enter the total number of failures to provide ERISA section 204(h) notice. See instructions . . Multiply line 4 by $100. Enter here and on Part I, line 15 . . . . . . . . . . . . . Provide a brief description of the failure, and of the correction, if any: . . . . 4 5 Schedule K. Tax on Prohibited Tax Shelter Transactions (Section 4965) Reported on or before the 15th day of the 5th month following the close of the entity manager’s tax year during which the plan became a party to a prohibited tax shelter transaction 1 2 Enter the number of prohibited tax shelter transactions you caused the same plan to be a party to: Multiply line 1 by $20,000. Enter the result here and on Part I, line 16 . . . . . . . . . . . 2 Schedule L. Tax on Failure of a CSEC Plan Sponsor To Adopt Funding Restoration Plan (Section 4971(h)) Reported by the 15th day of the 10th month after the last day of the plan year 1 2 Enter the number of days during the tax year which are included in the period beginning on the day following the close of the 180-day period described in section 433(j)(3) and ending on the day on which the funding restoration plan is adopted . . . . . . . . . . . . . . Multiply line 1 by $100. Enter the result here and on Part I, line 10d . . . . . . . . . . . . 2 Form 5330 (Rev. 12-2022)
Extracted from PDF file 2023-federal-form-5330.pdf, last modified December 2022

More about the Federal Form 5330 Other Tax Credit TY 2023

We last updated the Return of Excise Taxes Related to Employee Benefit Plans in February 2024, so this is the latest version of Form 5330, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 5330 directly from TaxFormFinder. You can print other Federal tax forms here.

Other Federal Other Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form W-4V Voluntary Withholding Request
Form W-4 Employee's Withholding Allowance Certificate (Blank)
Form 940 Employer's Annual Federal Unemployment (FUTA) Tax Return
Form 720 Quarterly Federal Excise Tax Return
Form 8840 Closer Connection Exception Statement for Aliens

Download all  tax forms View all 775 Federal Income Tax Forms


Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 5330 from the Internal Revenue Service in February 2024.

Show Sources >

Form 5330 is a Federal Other form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

Historical Past-Year Versions of Federal Form 5330

We have a total of twelve past-year versions of Form 5330 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form 5330

Form 5330 (Rev. December 2022)

2022 Form 5330

Form 5330 (Rev. December 2022)

2021 Form 5330

Form 5330 (Rev. December 2021)

2020 Form 5330

Form 5330 (Rev. December 2013)

2019 Form 5330

Form 5330 (Rev. December 2013)

2018 Form 5330

Form 5330 (Rev. December 2013)

2017 Form 5330

Form 5330 (Rev. December 2013)

2016 Form 5330

Form 5330 (Rev. December 2013)

Return of Excise Taxes Related to Employee Benefit Plans 2015 Form 5330

Form 5330 (Rev. December 2013)

Return of Excise Taxes Related to Employee Benefit Plans 2013 Form 5330

Form 5330 (Rev. December 2013)

Return of Excise Taxes Related to Employee Benefit Plans 2012 Form 5330

Form 5330 (Rev. April 2009)

Return of Excise Taxes Related to Employee Benefit Plans 2011 Form 5330

Form 5330 (Rev. April 2009)


TaxFormFinder Disclaimer:

While we do our best to keep our list of Federal Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

** This Document Provided By TaxFormFinder.org **
Source: http://www.taxformfinder.org/federal/form-5330