Form 4461-A: Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan
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Form 4461-A: Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan

Form 4461-A is used to apply for the approval of standardized and nonstandardized pre-approved defined benefit plans. Learn more about the filing and submission process to apply for approval, as well as who can file and what is required to be filed.

What is Form 4461-A?

Form 4461-A is an Internal Revenue Code application used to apply for approval of standardized or nonstandardized pre-approved defined benefit plans, such as 401K. The form should be completed accurately, and includes questions that apply to both standardized and nonstandardized plans. The application should be accompanied by Attachment 1-A and Form(s) 4461-B as well as the relevant related documentation for the plan. A taxpayer can designate up to two individuals the IRS can disclose and discuss the return with, provided they have signed and submitted a formal written request listing the applicable information.

See also:  Form 4461-B: Application for Approval of Standardized or Nonstandardized Pre-Approved Plans

IRS Form 4461-A – Who Needs to Fill It Out?

Form 4461-A is used to apply for approval of both standardized and nonstandardized pre-approved defined benefit plans. Who needs to fill it out? A provider or mass submitter of a pre-approved defined benefit plan may file Form 4461-A. The application must be signed by a partner or officer authorized to sign, a person authorized by power of attorney, or by submitting Form 2848. There must also be separate documents for each plan, and requests for additional information must be responded to within 30 days. Upon failure to do so, the application may be considered withdrawn. Incomplete applications or those that are not in substantial compliance with the qualification requirements may be returned.

Step-by-Step: Form 4461-A Instructions For Filling Out the Document

To successfully fill out the Form 4461-A, it is important to be aware of the purpose of the form, who is eligible to fill it out and the documents being submitted. Make sure to reference the Internal Revenue Code and check for any related developments at www.irs.gov/Form4461A, in addition to submitting a complete and accurate application with Form 4461-A and Attachment 1-A. When submitting the documents, be sure to accurately complete every line applicable and check “N/A” when applicable. Additionally, ensure that the first page is typed and a statement is included for any designee who may assist in the application. Finally, file the documents with the Internal Revenue Service either at their P.O. Box address or if using Express Mail or private delivery service, to their physical address.

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Below, we present a table that will help you understand how to fill out Form 4461-A.

Information Required for Form 4461-A Details
Purpose of the Form Understand the purpose of the form
Eligibility Know who is eligible to fill it out
Documentation Refer to Internal Revenue Code and related developments
Completing the Form Complete every applicable line, use “N/A” when necessary
Typed First Page Ensure the first page is typed
Designee Statement Include a statement for any designee
Filing File with the Internal Revenue Service
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Do You Need to File Form 4461-A Each Year?

No, Form 4461-A does not need to be filed annually. The form is used to apply for approval of standardized or nonstandardized pre-approved defined benefit plans, and one copy is to be submitted for each separate adoption agreement or single document plan. The application must be signed by a partner or officer of the applicant or other person authorized by a power of attorney. Once a pre-approved plan has been approved, no further submissions of Form 4461-A are necessary unless there are changes to the plan. If the taxpayer wishes to authorize another person to discuss the plan with the IRS, they must submit a written request with the required information.

Download the official IRS Form 4461-A PDF

On the official IRS website, you will find a link to download Form 4461-A. However, to make it easier for you, we are providing the link in our article, which comes directly from the official irs.gov website! Click to download: Form 4461-A

Sources:

https://www.irs.gov/forms-pubs/about-form-4461-a

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