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OMB No. 1545-0201
Form 5308 Request for Change in Plan/Trust Year
(Rev. April 2013) File in
Department of the Treasury (Under section 412(d)(1) of the Internal Revenue Code) Duplicate
Internal Revenue Service ▶ Information about Form 5308 and its instructions is at www.irs.gov/form5308
Before you complete this form, read the instructions to see if your request for a change in plan/trust year
qualifies for automatic approval.
Name of employer (or plan administrator if a multiple employer plan) Employer identification number

Number, street, and room or suite no. (If a P.O. box, see instructions.) Check one or both:
Change in plan year . . . . . . . . . ▶
City or town, state and ZIP code
Please type or print ▶
Change in trust year . . . . . . . . .
1 Enter amount of user fee submitted ▶ $
2 Name of plan and/or trust 3 Plan number (Enter each
digit in a separate block.) ▶
4 Present plan and/or trust year ends 5 Permission is requested to change to a plan and/or trust year ending

6 The above change will require a return for a short period 7 Telephone number
beginning , , ending ,
8 Date of latest IRS determination letter (or opinion/advisory letter if the plan is a Master or Prototype/Volume Submitter Plan)

9 If this change affects the way deductions are taken for the tax year, please explain. (See Rev. Rul. 2002–73 which is on page 805 of
Internal Revenue Bulletin 2002-45 at www.irs.gov/pub/irs-irbs/irb02-45.pdf)

10 If you do not meet all the requirements for automatic approval for change in plan/trust year listed below, indicate the requirements you
do not meet by checking the appropriate box(es). Explain on an attached statement why you cannot meet the requirement(s). If you
cannot comply with item a, your request for approval will not be granted.
a All actions necessary to implement the change of plan d The trust, if any, retains its exempt status for the
year, including plan amendment and a resolution of the short period required to effect the change as well as
Board of Directors, if applicable, have been taken on or for the taxable year immediately preceding the short
before the last day of the short period. period.
b No plan year is longer than 12 months. e The trust, if any, has no unrelated business taxable income
c The requested change will not delay the time when the under section 511 of the Code for the short period.
plan would otherwise have been required to conform to f No change of plan year has been made for any of the 4
the requirements of any statute, regulation, or published preceding plan years.
position of the IRS.
g Defined benefit plan deductions are taken as described in
section 5 of Rev. Proc. 87-27, 1987-1 C.B. 769.
Under penalties of perjury, I declare that I have examined this application, including any accompanying schedules and statements, and to the best of my
knowledge and belief it is true, correct, and complete.
▲ ▲
Sign
Here ▲ Print Name Title
Signature Date
Do not write in the space below—For IRS Use Only

Approval Action Disapproval Action

Based solely on the information furnished in this application, the This application cannot be approved for the following reason:
requested change in the plan and/or trust year indicated above is Not timely filed
approved. Other
▲ ▲
Employee Plans Technical Manager Date Employee Plans Technical Manager Date

Person to contact ▶ Person to contact ▶
Phone ▶ Phone ▶
Symbols ▶ Symbols ▶

For Privacy Act and Paperwork Reduction Act Notice, see the instructions. Cat. No. 11834U Form 5308 (Rev. 4-2013)

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Form 5308 (Rev. 4-2013) Page 2

Instructions When and Where To File
Section references are to the Internal Revenue Code unless otherwise File this form in duplicate with the Internal Revenue Service,
noted. Commissioner, TE/GE, Attention: SE:T:EP:RA, P.O. Box 27063,
McPherson Station, Washington, DC 20038, on or before the last day of
Future Developments the end of the short period required to make the change.
For the latest information about developments related to Form 5308 and On each attachment to Form 5308, write “Form 5308” and show the
its instructions, such as legislation enacted after they were published, plan or trust’s name, identifying number, address, and date of filing.
go to www.irs.gov/form5308.
User Fee
Purpose of Form All applications must be accompanied by the appropriate user fee.
Use this form instead of Form 1128, Application To Adopt, Change, or Applications submitted without the proper user fee will not be
Retain a Tax Year, to request approval to change the plan/trust year of processed and will be returned to the applicant.
certain employee retirement plans. To determine the proper user fee, see Rev. Proc. 2013-8, 2013-1
Change in funding methods. Do not file Form 5308 to change your I.R.B. 237, available at www.irs.gov/irb/2013-01_IRB/ar13.html or the
plan’s funding method. See Rev. Proc. 2000-40, 2000-42 I.R.B. 357 current superseding revenue procedure.
(automatic approval for certain changes in funding method) and Rev.
Proc. 2000-41, 2000-42 I.R.B. 371. Information Requested
You must furnish all of the applicable information requested. Otherwise,
Who Must File your request may not be approved.
Except as described below, any employee retirement plan to which the
minimum funding standards of section 412 apply (such as a defined Signature
benefit plan, money purchase pension plan, or target benefit plan) must An application for a single employer plan must be signed by the
file Form 5308 to request approval to change its plan year. employer. An application for a plan of more than one employer must be
Any employees’ trust forming a part of a qualified plan (whether or not signed by the plan administrator.
the trust is part of a plan subject to section 412) must file Form 5308 to If someone else is filing Form 5308 on behalf of a taxpayer, a power of
request approval to change its trust year. attorney must be included specifically authorizing that person to
Exceptions. The following plans do not have to file Form 5308 to represent the taxpayer. Form 2848, Power of Attorney and Declaration
request approval to change their plan year: of Representative, may be used for this purpose.
• Profit-sharing plans. Privacy Act and Paperwork Reduction Act Notice
• Stock bonus plans.
We ask for information on this form to carry out the Internal Revenue
• Insurance contract plans described in section 412(e)(2). laws of the United States. We need it to ensure you are complying with
• Governmental plans described in section 414(d). these laws, to determine whether you meet the requirements for
changing the plan/trust year, and to process your request. You are not
• Church plans described in section 414(e) that have not made the required to request a change in the plan/trust year; however, if you want
election under section 410(d). to request such a change, you are required to provide the information
• Plans that have not, at any time after 9/2/74, provided for employer requested on this form. Section 6109 requires you to provide the
contributions. requested identification numbers. Failure to provide this information
timely and in accordance with instructions, or providing false
• Certain plans established and maintained by fraternal benefit societies, information, may delay or prevent processing your request and may
orders, or associations (see section 412(e)(2)). subject you to penalties.
• Certain plans established and maintained by voluntary employee’s You are not required to provide the information requested on a form
beneficiary associations (see section 412(e)(2)). that is subject to the Paperwork Reduction Act unless the form displays
Automatic approval. Instead of filing Form 5308, a plan or trust is a valid OMB control number. Books or records relating to a form or its
granted automatic approval to change its plan/trust year if all the instructions must be retained as long as their contents may become
following requirements are met: material in the administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by section
• All actions necessary to implement the change of plan year, including 6103. However, section 6103 sometimes permits or requires us to
plan amendment and a resolution of the Board of Directors (if disclose information. We may give the information to the Department of
applicable), have been taken on or before the short period. Justice for civil and criminal litigation, to the Department of Labor for
• No plan year is longer than 12 months. administration of ERISA, and to other federal agencies as provided by
• The change will not delay the time when the plan would otherwise law. We may give it to cities, states, the District of Columbia, and U.S.
have been required to conform to the requirements of any statute, commonwealths or possessions to administer their tax laws. We may
regulation, or published position of the IRS. give it to foreign governments under a tax treaty, and to federal and
state agencies to enforce federal nontax criminal laws and to combat
• The trust, if any, retains its exempt status for the short period required terrorism.
to effect the change as well as for the taxable year immediately
preceding the short period. The time needed to complete and file this form will vary depending on
individual circumstances. The estimated average time is 7 hrs., 54 min.
• The trust, if any, has no unrelated business taxable income under
section 511 for the short period. If you have comments concerning the accuracy of this time estimate
or suggestions for making this form simpler, we would be happy to hear
• No change of plan year has been made for any of the 4 preceding from you. You can write to the Internal Revenue Service, Tax Products
plan years. Coordinating Committee, SE:W:CAR:MP:T:M:S, 1111 Constitution Ave.,
• Defined benefit plan deductions are taken as described in section 5 of NW, IR-6526, Washington, DC 20224. Do not send the form to this
Rev. Proc. 87-27, 1987-1 C.B. 769. address. Instead, see When and Where To File above.
See Rev. Proc. 87-27 for more information about changing a plan/
trust year.
Address
Include the suite, room, or other unit number after the street address. If
the post office does not deliver mail to the street address and the plan
has a P.O. box, show the box number instead of the street address.

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