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Official form guide
Form 6088: Distributable Benefits From Employee Pension Benefit Plans
IRS Form 6088 is used to report distributable benefits from employee pension benefit plans when a plan sponsor or administrator seeks an IRS determination letter for a plan termination, and it must be attached to Form 5310 or Form 5300.
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IRS Form 6088 - Distributable Benefits From Employee Pension Benefit Plans
IRS Form 6088 is used to report distributable benefits from employee pension benefit plans when a plan sponsor or administrator seeks an IRS determination letter for a plan termination, and it must be attached to Form 5310 or Form 5300.
Risk Radar
Scan points- 1Failing to attach Form 6088 to the required Form 5310 or Form 5300.
- 2Not attaching Form 6088 to Form 5310 or Form 5300 as required.
- 3Leaving column (b) blank instead of entering “NA” when the participant is not a highly compensated employee.
- 4Omitting years of participation in column (c) for defined benefit plans.
- 5Not attaching a separate schedule when the accrued benefit is based on compensation other than the “high 3 years.”
Plain English
Form 6088 tells the IRS how much each participant will receive when a pension plan ends. It is filed with the plan termination application and shows each participant’s benefit and compensation details.
Submission Date
- Filing date: 2012-07-17 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a plan sponsor or administrator files an application for an IRS determination letter regarding a plan termination.
- Do not use it when the plan is not being terminated or when filing a determination for a fully funded defined contribution plan.
- Check Form 5310 instead when you need to submit the main application for a terminating plan; Form 6088 is only the supplemental participant data.
Form selector
Use this form or another form?
Applying for IRS determination on a terminating plan
Determines qualification of the plan upon termination
✓ Confirm plan termination status
Applying for IRS determination on a non‑terminating employee benefit plan
Used for plans not being terminated
✓ Verify the plan is not a termination case
Reporting participant benefits for a terminating plan
Provides required participant census and benefit amounts for the determination
✓ Ensure all required columns are completed
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
Participant’s last name and initials (a)
Participant census list · Plan participant roster
Highly compensated check (b)
Compensation data for the year · Form W‑2 or payroll summary
Accrued benefit (f)
Benefit statement as of termination date · Plan benefit calculations
Distributable benefits (g)
Calculation of benefits payable · Plan termination distribution schedule
Totals for lines 26 and 27 (h)
Sum of column amounts · Form 6088 totals section
Before you submit
- 1Verify all participant rows are filled for up to 25 participants.
- 2Check that money amounts are whole dollars and rounded to the nearest dollar.
- 3Enter “NA” in column (b) for participants who are not highly compensated.
- 4Mark column (b) as NA where appropriate.
- 5Attach an explanation if column (h) totals differ from line 20(I) of Form 5310.
- 6Include the employer identification number on the form.
- 7Sign the form where required.
- 8Attach Form 6088 to Form 5310 or Form 5300 as required.
- 9If more than 25 participants, attach additional sheets in the same format.
- 10For underfunded defined contribution plans, complete only columns (a), (b), (e), (g)(1), (g)(3), and (h).
How to file this form
- 1Gather the participant census as of the plan termination date.
- 2Complete the required columns on Form 6088 for each participant.
- 3Attach any required explanations or schedules, such as differences with Form 5310 totals.
- 4File Form 6088 together with Form 5310 or Form 5300.
- 5Mail the package to the IRS address indicated in the application instructions.
- 6Retain a copy of the completed Form 6088 and all attachments.
Known limitations
- 1Form 6088 is NOT open to public inspection.
- 2Do not file Form 6088 for the portion of an underfunded defined contribution plan benefiting collectively bargained employees.
- 3Do not use the form when the plan is not being terminated.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->Form 6088 is the March 2008 revision (Rev. 3‑2008); the source does not indicate a newer edition.
What changed or needs a fresh check
- Edition date — confirm the revision reads March 2008 (Rev. 3‑2008).
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — Not stated in the official source.
- Form number — confirm it is Form 6088 (Rev. 3‑2008).
Quick Facts
Downloads
After you file
- 1Retain a copy of the filed Form 6088 and any attachments.
- 2Monitor for the IRS determination letter response.
- 3If the IRS requests clarification, provide additional documentation promptly.
- 4Correct any errors by filing an amended Form 6088 with an explanation.
- 5Store records for the period required by the IRS — Not stated in the official source — verify on the agency site.
Sources
- SRCForm p.2 — purpose of form: IRS uses the information on Form 6088 to analyze an application for a determination letter on the qualification of the plan upon termination.
- SRCForm p.2 — who must file: A plan sponsor or administrator of a defined benefit or an underfunded defined contribution plan filing an application for an IRS determination letter must attach Form 6088 to Form 5310 or Form 5300.
- SRCForm p.2 — check column (b) instructions: Enter “NA” if the participant is not a highly compensated employee.
- SRCForm p.2 — underfunded defined contribution plans columns: Complete only columns (a), (b), (e), (g)(1), (g)(3), and (h).
- SRCForm p.2 — attach explanation if column (h) totals do not equal line 20(I) of Form 5310.
- SRCForm p.2 — do not file Form 6088 for the portion of an underfunded defined contribution plan benefiting collectively bargained employees.
Common confusion points
Do I need to list more than 25 participants?
The form only lists the first 25 unless extra sheets are attached.
→ Count participants and attach additional sheets if over 25.
What does ‘NA’ mean in column (b)?
Unclear whether to leave blank or write NA.
→ Enter “NA” for participants not highly compensated.
Should I include voluntary employee contributions in accrued benefit?
Accrued benefit excludes voluntary contributions.
→ Exclude rollovers and voluntary contributions from column (f).
How to report totals if they don’t match Form 5310 line 20(I)?
Difference requires an explanation.
→ Attach a written explanation of the discrepancy.
Which columns apply to underfunded defined contribution plans?
Source lists specific columns for that plan type.
→ Complete only columns (a), (b), (e), (g)(1), (g)(3), and (h).
Is the form open to public inspection?
The form states it is not open to public inspection.
→ Do not submit the form to public records requests.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 5300 – Application for determination for employee benefit plan (re‑apply if initial request is rejected)
Questions about IRS Form 6088
What is IRS Form 6088 used for?
Form 6088 tells the IRS how much each participant will receive when a pension plan ends. It is filed with the plan termination application and shows each participant’s benefit and compensation details.
Who must file IRS Form 6088?
A plan sponsor or administrator of a defined benefit plan or an underfunded defined contribution plan that is applying for an IRS determination letter on plan termination must file Form 6088.
What information does IRS Form 6088 require?
The form collects a participant census, including each participant’s accrued benefit, compensation (high 3 years), and allocation amounts in the required columns (a) through (h) or the limited set for underfunded plans.
How do I complete IRS Form 6088?
First, prepare a participant census as of the termination date. Then fill the required columns—(a) through (h) for defined benefit plans or only (a), (b), (e), (g)(1), (g)(3), and (h) for underfunded defined contribution plans. Attach any required schedules, such as a separate schedule for years of participation or compensation other than the high 3 years, and an explanation if column (h) totals differ from line 20(I) of Form 5310. Finally, submit Form 6088 together with Form 5310 or Form 5300.
Do I need to list more than 25 participants?
The form only lists the first 25 unless extra sheets are attached. Count participants and attach additional sheets if over 25.
What does ‘NA’ mean in column (b)?
Unclear whether to leave blank or write NA. Enter “NA” for participants not highly compensated.
Should I include voluntary employee contributions in accrued benefit?
Accrued benefit excludes voluntary contributions. Exclude rollovers and voluntary contributions from column (f).
How to report totals if they don’t match Form 5310 line 20(I)?
Difference requires an explanation. Attach a written explanation of the discrepancy.
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