OMB control number

Opinion Letter Applications for Pre-Approved Plans (Forms 4461, 4461-A, 4461-B, and 4461-C)

OMB 1545-0169 · TREAS/IRS.

OMB 1545-0169

Treasury Regulations section 601.201, as authorized by 5 U.S.C. 301 and 5 U.S.C. 552, provides that it is the practice of the Internal Revenue Service to answer inquiries of individuals and organizations, whenever appropriate in the interest of sound tax administration, as to their status for tax purposes and as to the tax effects of their acts or transactions. Forms 4461, 4461-A, 4461-B, and 4461-C are used by providers or mass submitters to apply for an opinion letter under the Pre-Approved Plans program regarding the qualification in form of standardized and non-standardized plans with respect to the requirements of Internal Revenue Code (IRC) sections 401, 403(a), 403(b), and 4975(e)(7).

The latest form for Opinion Letter Applications for Pre-Approved Plans (Forms 4461, 4461-A, 4461-B, and 4461-C) expires 2028-09-30 and is listed under ICR 202504-1545-008.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
Document	Type
Form 4461-C Application for Approval of Standardized or Nonstandardized 403(b) Pre-Approved Plans	Form and Instruction
Form 4461-C Application for Approval of Standardized or Nonstandardized 403(b) Pre-Approved Plans	Form and Instruction
Form 4461-B Application for Approval of Standardized or Nonstandardized Pre-Approved Plans- Mass Submitter Adopting Provider	Form and Instruction
Form 4461-B Application for Approval of Standardized or Nonstandardized Pre-Approved Plans- Mass Submitter Adopting Provider	Form and Instruction
Form Attachment I-A Attachment I-A for Form 4461-A, Application for Approval of Pre-approved Defined Benefit Plan	Form and Instruction
Form 4461-A Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan	Form and Instruction
Form 4461-A Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan	Form and Instruction
Form Attachment I for E Attachment I for ESOP Provisions	Form and Instruction
Form Attachment I Attachment I for Application of Pre-approved Defined Contribution Plans	Form and Instruction
Form 4461 Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans	Form and Instruction
Form 4461 Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans	Form and Instruction
2025 Supporting Statement (1545-0169)-clean.docx	Supporting Statement A
2025 Supporting Statement (1545-0169)-clean.docx	Supporting Statement A
Application for Approval of Standardized or Nonstandardized 403(b) Pre-Approved Plans	Form and Instruction
Application for Approval of Standardized or Nonstandardized 403(b) Pre-Approved Plans	Form and Instruction
Application for Approval of Standardized or Nonstandardized Pre-Approved Plans- Mass Submitter Adopting Provider	Form and Instruction
Application for Approval of Standardized or Nonstandardized Pre-Approved Plans- Mass Submitter Adopting Provider	Form and Instruction
Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan	Form and Instruction
Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan	Form and Instruction
Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan	Form and Instruction
Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans	Form and Instruction
Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans	Form and Instruction
Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans	Form and Instruction
Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans	Form and Instruction

All Historical Document Collections

Historical document collections
Reference	Filing	Received	Action
202504-1545-008	Extension without change of a currently approved collection	2025-08-01
202203-1545-021	Revision of a currently approved collection	2022-04-08	Approved without change
201907-1545-006	Revision of a currently approved collection	2019-08-28	Approved without change
201509-1545-003	Reinstatement without change of a previously approved collection	2016-04-27	Approved without change
201208-1545-012	Extension without change of a currently approved collection	2012-08-30	Approved without change
201110-1545-049	No material or nonsubstantive change to a currently approved collection	2012-01-18	Approved without change
200905-1545-019	Extension without change of a currently approved collection	2009-06-30	Approved without change
200712-1545-008	No material or nonsubstantive change to a currently approved collection	2007-12-17	Approved without change
200604-1545-049	Extension without change of a currently approved collection	2006-04-28	Approved without change
200305-1545-017	Revision of a currently approved collection	2003-05-13	Approved without change
200006-1545-001	Extension without change of a currently approved collection	2000-06-05	Approved without change
200002-1545-011	Revision of a currently approved collection	2000-02-28	Approved without change
199705-1545-003	Extension without change of a currently approved collection	1997-05-09	Approved without change
199609-1545-025	No material or nonsubstantive change to a currently approved collection	1996-09-19	Approved without change
199401-1545-010	Extension without change of a currently approved collection	1994-01-06	Approved without change
199104-1545-015	Revision of a currently approved collection	1991-04-29	Approved without change
198904-1545-082	No material or nonsubstantive change to a currently approved collection	1989-04-20	Approved with change
198904-1545-048	No material or nonsubstantive change to a currently approved collection	1989-04-10	Approved with change
198810-1545-006	Revision of a currently approved collection	1988-10-28	Approved without change
198703-1545-051	No material or nonsubstantive change to a currently approved collection	1987-03-12	Approved with change
198701-1545-005	Revision of a currently approved collection	1987-01-12	Approved without change
198403-1545-002	Revision of a currently approved collection	1984-03-01	Approved without change
198311-1545-008	Revision of a currently approved collection	1983-11-17	Withdrawn and continue
198303-1545-044	No material or nonsubstantive change to a currently approved collection	1983-03-24	Approved with change
198211-1545-020	Revision of a currently approved collection	1982-11-04	Approved without change
198112-1545-007	Revision of a currently approved collection	1981-12-31	Approved without change
198109-1545-195	Revision of a currently approved collection	1981-09-30	Approved without change
198104-1545-169	Revision of a currently approved collection	1981-04-01	Approved without change

OMB Details

Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans

Federal Enterprise Architecture: General Government - Taxation Management

Information collection instruments
Form	Name	Electronic access	Type
Form 4461	Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans	Fillable Fileable	Form and instruction
Form Attachment I for ESOP Provisions	Attachment I for ESOP Provisions	Fillable Fileable	Form and instruction
Form Attachment I	Attachment I for Application of Pre-approved Defined Contribution Plans	Fillable Fileable	Form and instruction

Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.