Instructions For Form 5307 (Rev. 2014) Page 5

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provide the information requested on a
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their contents may become material in
You can access the IRS website 24
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hours a day, 7 days a week at
For questions regarding this form,
Revenue law. Generally, tax returns and
to:
call the Employee Plans Customer
return information are confidential, as
Download forms, instructions, and
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Use the
Interactive Tax Assistant
individual circumstances. The estimated
Internal Revenue laws of the United
(ITA) to research your tax questions. No
average time is:
States. Our legal right to ask for the
need to wait on the phone or stand in
information on this form is Internal
line. The ITA is available 24 hours a
Form 5307
Revenue Code sections 401(a), 501(a),
day, 7 days a week, and provides you
Recordkeeping
28 hr., 27 min.
and 6109, and their regulations. You are
with a variety of tax information related
not required to obtain approval of the
Learning about the
7 hr., 28 min.
to general filing topics, deductions,
plan; however, if you apply for approval
law or the form
credits, and income. When you reach
you are required to provide the
the response screen, you can print the
Preparing the form
13 hr., 51 min.
information requested on this form. We
entire interview and the final response
Copying,
1 hr., 36 min.
need it to determine whether you meet
for your records. New subject areas are
assembling, and
the legal requirements for plan approval.
added on a regular basis.
sending the form
Failure to provide the requested
to the IRS
Answers not provided through ITA
information may delay or prevent
may be found in
Tax
Trails, one of the
processing of your request. Providing
If you have comments concerning the
Tax Topics on IRS.gov which contain
false or fraudulent information may
accuracy of these time estimates or
general individual and business tax
subject you to penalties.
suggestions for making this form
information or by searching the
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simpler, we would be happy to hear
Map, which includes an international
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Do not send any of these forms or
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schedules to this address. Instead, see
instructions, questions and answers,
inspection if the plan has over 25 plan
Where To File above.
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