The new Form 5300 instructions provide notice to taxpayers that Form 5300 must be submitted electronically on www.pay.gov as of July 1, 2022. Taxpayers were previously permitted, but not required, to submit Form 5300 on pay.gov beginning June 1, 2022.
Form 5300 is filed when a taxpayer wishes to request a determination letter from the IRS for the qualification of a defined benefit or a defined contribution plan and the exempt status of any related trust. To submit Form 5300, a taxpayer must register for an account on pay.gov, enter “5300” in the search box, select Form 5300, and complete the form.
Pay.gov can only accommodate a single, consolidated .pdf file of attachments, not exceeding 15MB. If files are removed to meet the 15MB limit, taxpayers must contact IRS Customer Accounts Services at 877-829-5500 for assistance on how to submit the removed forms.