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

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 8868 Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans	Form and Instruction	Modified	Available
Form Form 5330 Return of Excise Taxes Related to Employee Benefit Plans	Form	Modified	Available
2026 Supporting Statement 1545-0575 (Form 5330 and Form 8868).docx	Supporting Statement A	Uploaded 2026-04-01	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
257583	Form 8868 - Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans	Form and Instruction	Modified	Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans
17278	Return of Excise Taxes Related to Employee Benefit Plans	Form	Modified	Return of Excise Taxes Related to Employee Benefit Plans
17278	Return of Excise Taxes Related to Employee Benefit Plans	Instruction	Modified

ICR Details

OMB Control No: 1545-0575	ICR Reference No: 202604-1545-001
Status: Received in OIRA	Previous ICR Reference No: 202212-1545-022
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 5330 - Return of Excise Taxes Related to Employee Benefit Plans
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 05/29/2026

table that charts list comparision

	Requested	Previously Approved
Expiration Date	36 Months From Approved	06/30/2026
Responses	26,460	26,460
Time Burden (Hours)	1,255,149	1,255,149
Cost Burden (Dollars)	0	0

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Abstract: Code sections 4971, 4972, 4973(a)(3), 4975, 4976, 4977, 4978, 4978A, 4978B, 4979, 4979A and 4980 impose various excise taxes in connection with employee benefit plans. Form 5330 is used to compute and collect these taxes.

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Authorizing Statute(s): US Code: 26 USC 4973(a)(3) Name of Law: Tax on excess contributions to certain tax-favored accounts and annuities
   US Code: 26 USC 4979 Name of Law: Tax on certain excess contributions
   US Code: 26 USC 4980 Name of Law: Tax on reversion of qualified plan assets to employer
   US Code: 26 USC 4976 Name of Law: Taxes with respect to funded welfare benefit plans
   US Code: 26 USC 4975 Name of Law: Tax on prohibited transactions
   US Code: 26 USC 4972 Name of Law: Taxes on failure to meet minimum funding standards
   US Code: 26 USC 4971 Name of Law: Taxes on failure to meet minimum funding standards
   US Code: 26 USC 4977 Name of Law: Tax on certain fringe benefits provided by an employer
   US Code: 26 USC 4978 Name of Law: Tax on certain dispositions by employee stock ownership plans and certain cooperatives
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 1237	01/12/2026
30-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 31861	05/28/2026
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

table that charts list of burden

IC Title	Form No.	Form Name
Form 8868 - Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans	8868	Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans
Return of Excise Taxes Related to Employee Benefit Plans	Form 5330	Return of Excise Taxes Related to Employee Benefit Plans

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ICR Summary of Burden

table that charts list of burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	26,460	26,460	0	0	0	0
Annual Time Burden (Hours)	1,255,149	1,255,149	0	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

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Annual Cost to Federal Government: $59,205

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 05/29/2026

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