OMB.report

Federal forms, ICRs, and supporting documents

OMB control number

Form 5304-SIMPLE; Form 5305-SIMPLE; Notice 98-4

OMB 1545-1502 · TREAS/IRS.

OMB 1545-1502

Forms 5304-SIMPLE and 5305-SIMPLE are used by an employer to permit employees to make salary reduction contributions to a savings incentive match plan (SIMPLE IRA) described in Code section 408(p). These forms are not to be filed with IRS, but to be retained in the employers' records as proof of establishing such a plan, thereby justifying a deduction for contributions made to the SIMPLE IRA. The data is used to verify the deduction. Notice 98-4 provides guidance for employers and trustees regarding how they can comply with the requirements of Code section 408(p) in establishing and maintaining a SIMPLE Plan.

The latest form for Form 5304-SIMPLE; Form 5305-SIMPLE; Notice 98-4 expires 2029-01-31 and is listed under ICR 202506-1545-009.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
Form 5304 SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)—Not for Use With a Designated Financial InstitutionForm
Form 5304 SIMPLE Form 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)-Not for Use With a Designated Financial InstitutionForm
Form 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) - for Use With a Designated Financial InstitutionForm
Form 5305-SIMPLE Form 5305-SIMPLE - Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)-for Use With a Designated Financial InstitutionForm
Joint Trades Letter on SIMPLE Forms and Guidance ICR.pdfPublic Comments
2025 Supporting Statement 1545-1502.docxSupporting Statement A
2025 Supporting Statement 1545-1502.docxSupporting Statement A
Form 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)-Not for Use With a Designated Financial Institution Form
Form 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)-Not for Use With a Designated Financial Institution Form
Notice 98-4 - SIMPLE IRA Plan Guidance Information collection
Form 5305-SIMPLE - Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)-for Use With a Designated Financial Institution Form
Form 5305-SIMPLE - Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)-for Use With a Designated Financial Institution Form

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202506-1545-009 Extension without change of a currently approved collection 2025-09-26
202205-1545-008 Extension without change of a currently approved collection 2022-07-29 Approved without change
201902-1545-018 Extension without change of a currently approved collection 2019-05-31 Approved without change
201512-1545-031 Extension without change of a currently approved collection 2016-01-29 Approved without change
201212-1545-006 Extension without change of a currently approved collection 2012-12-28 Approved without change
200909-1545-039 Extension without change of a currently approved collection 2009-10-26 Approved without change
200606-1545-019 Revision of a currently approved collection 2006-06-13 Approved without change
200307-1545-008 Reinstatement without change of a previously approved collection 2003-07-03 Approved without change
200004-1545-036 Extension without change of a currently approved collection 2000-04-20 Approved without change
199704-1545-031 Extension without change of a currently approved collection 1997-04-07 Approved without change
199701-1545-019 No material or nonsubstantive change to a currently approved collection 1997-01-22 Approved without change
199701-1545-018 No material or nonsubstantive change to a currently approved collection 1997-01-22 Approved without change
199612-1545-020 Revision of a currently approved collection 1996-12-30 Approved without change
199612-1545-016 Revision of a currently approved collection 1996-12-19 Approved without change
199611-1545-027 No material or nonsubstantive change to a currently approved collection 1996-11-19 Approved without change
199610-1545-021 New collection (Request for a new OMB Control Number) 1996-10-28 Approved without change

OMB Details

Form 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)-Not for Use With a Designated Financial Institution

Federal Enterprise Architecture: General Government - Taxation Management

Information collection instruments
FormNameElectronic accessType
Form 5304 SIMPLESavings Incentive Match Plan for Employees of Small Employers (SIMPLE)—Not for Use With a Designated Financial InstitutionFillable PrintableForm

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