OMB control number
Simplified Employee Pension—Individual Retirement Accounts Contribution Agreement
OMB 1545-0499 · TREAS/IRS.
OMB 1545-0499
This form is used by an employer to make an agreement to provide benefits to all employees under a Simplified Employee Pension (SEP) described in section 408(k). This form is not to be filed with the IRS but to be retained in the employer's records as proof of establishing a SEP and justifying a deduction for contributions to the SEP. The data is used to verify the deduction.
The latest form for Simplified Employee Pension—Individual Retirement Accounts Contribution Agreement expires 2028-03-31 and is listed under ICR 202408-1545-002.
Latest Forms, Documents, and Supporting Material
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