About this form

Group/pooled trust sponsors file this form to request a determination letter from the IRS for a determination that the trust is a group trust arrangement as described in Rev. Rul. 81-100, 1981-1 C.B. 326, as clarified and modified by Rev. Rul. 2004-67, 2004-2 C.B. 28, and as modified by Rev. Rul. 2011-1, 2011-2 I.R.B. 251. See also Rev. Rul. 2014-24.

See the Instructions for Form 5316 for help with the form.

You must have a single PDF file (not exceeding 15MB) that you will upload at the end of the application. This PDF must contain a copy of your:

• Form 2848, Power of Attorney and Declaration of Representative or Form 8821, Tax Information Authorization
• A copy of the trusts latest determination letter
• The trust instrument and related documents

Remove any item(s) that cause the PDF file to exceed 15MB. You may fax additional documents that exceed the 15MB limit to 844-255-4818. Be sure the pay.gov tracking ID number is listed on the fax coversheet along with the EIN, applicant  name, and trust name. Faxes sent to IRS are converted into attachments delivered via email to an Outlook mailbox. If the size of the fax creates an attachment that exceeds 150MB it will not be delivered due to network protections.  No notification is issued, if it occurs.  To avoid the problem, split up a large fax by sending separate, smaller faxes.  Fax the EP Customer Service line at 855-224-1311, if you want the IRS to confirm your fax or faxes have been delivered.

The employer must have an Employer Identification Number (EIN). DO NOT ENTER a Social Security Number (SSN) on the form.

After you submit your application

You can expect to hear from us within 145 days. 

After you submit your application, you will receive a confirmation e-mail. Please treat it as an acknowledgement notice. You will not receive a separate confirmation for cases submitted through pay.gov.

After 145 days, if you haven't been contacted, you can call the toll-free Customer Account Services number, Monday through Friday, 8 a.m. - 5 p.m. (local time), at 877-829-5500 to check on the status.

Have your EIN, applicant name and trust name available to identify your application efficiently. For more information, go on the "Tax Information for Retirement Plans" webpage at IRS.gov/ep

Accepted Payment Methods:

• Bank account (ACH)
• Debit or credit card

With an account you can:

• See the payments you made since you created an account.
• Store payment information so you don't have to re-enter it.
• Copy a form you already submitted the next time you need to make a payment.

To take advantage of these benefits, you can Sign In . If you don't have an existing account, you will have the option to create an account on the sign-in page. To continue as a guest user, click the 'Continue to the Form' button.