Form 8881 Credit for Small Employer Pension Plan Startup Costs

Form

8881

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

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

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▶ 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)