Form 8881 Credit for Small Employer Pension Plan Startup Costs

Credit for Small Employer Pension Plan Startup Costs and Auto-Enrollment

f8881--2020-12-00

OMB: 1545-1810

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Form

8881

(Rev. December 2020)
Department of the Treasury
Internal Revenue Service

Credit for Small Employer Pension Plan
Startup Costs and Auto-Enrollment

▶

▶ Attach to your tax return.
Go to www.irs.gov/Form8881 for instructions and the latest information.

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Attachment
Sequence No.

130

Identifying number

Name(s) shown on return

Part I

OMB No. 1545-1810

Credit for Small Employer Pension Plan Startup Costs

Qualified startup costs incurred during the tax year . . . . . . . . . .
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Enter one-half of line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . .
X 250
Enter the number of employees eligible to participate in the pension plan. See instructions.
Enter the greater of $500 or the amount from line 3 (Do not enter more than $5,000) . . . . . . .
Enter the smaller of line 2 or line 4 . . . . . . . . . . . . . . . . . . . . . . .
Credit for small employer pension plan startup costs from partnerships and S corporations . . . .
Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add lines 5 and 6. Partnerships and S corporations, report this amount on Schedule K. All others,
report this amount on Form 3800, Part III, line 1j
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Part II Small Employer Auto-Enrollment Credit
9 Enter $500 if an auto-enrollment option is provided for retirement savings . .
10 Small employer auto-enrollment credit from partnerships and S corporations .
11 Add lines 9 and 10. Partnerships and S corporations, report this amount on
report this amount on Form 3800, Part III, line 1j . . . . . . . . . . .
For Paperwork Reduction Act Notice, see separate instructions.

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Schedule K. All others,
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Cat. No. 33435N

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Form 8881 (Rev. 12-2020)


File Typeapplication/pdf
File TitleForm 8881 (Rev. December 2020)
SubjectFillable
AuthorSE:W:CAR:MP
File Modified2020-12-16
File Created2020-12-16

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