Instructions for Form 5310 - Introductory Material
This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Schedule Q (Form 5300), Elective Determination Requests, is no longer required to be filed. Questions regarding the requirement under
section 401(a)(4) that a plan be nondiscriminatory in the amount of contributions or benefits, including the general test,
and questions regarding the
minimum coverage requirements of section 410(b), including the average benefit test, are now included on Form 5310. File Schedule
Q (Form 5300) only
to broaden the scope of the determination letter to include other nondiscrimination requirements addressed by the questions
on Schedule Q (Form 5300).
Form 5310 is open to public inspection if there are more than 25 plan participants. The total number of participants must
be shown on line 4e. See
the instructions for line 4e for a definition of participant.
Disclosure Request by Taxpayers
The Tax Reform Act of 1976 allows a taxpayer to request the IRS to disclose and discuss the return and/or return information
with any person(s) the
taxpayer designates in a written request. Use Form 2848, Power of Attorney and Declaration of Representative, for this purpose.
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and Publications
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Order
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Prior year forms, instructions, and publications.
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Popular tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping.
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The Internal Revenue Bulletin.
Buy the CD-ROM on the Internet at
www.irs.gov/cdorders from the National Technical Information Service (NTIS) for $22 (no handling fee),
or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD-ROM for $22 (plus a $5 handling fee).
By phone and in person.
You can order forms and publications 24 hours a day, 7 days a week, by calling
1-800-TAX- FORM (1-800-829-3676). You can also get most
forms and publications at your local IRS office.
For questions regarding this form, call the Employee Plans Customer Service, toll-free, at 1-877-829-5500 between
8:00 a.m. and 6:30 p.m. Eastern
Time.
