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Official form guide
Form 8905: Certification of Intent to Adopt a Pre-approved Plan
Internal Revenue Service Form 8905 is the Certification of Intent to Adopt a Pre‑approved Plan that treats an employer as eligible for the six‑year remedial amendment cycle. It must be filed before the end of the employer’s five‑year remedial amendment cycle.
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IRS Form 8905 - Certification of Intent to Adopt a Pre-approved Plan
Internal Revenue Service Form 8905 is the Certification of Intent to Adopt a Pre‑approved Plan that treats an employer as eligible for the six‑year remedial amendment cycle. It must be filed before the end of the employer’s five‑year remedial amendment cycle.
Risk Radar
Scan points- 1Missing the employer’s signature or date before the five‑year cycle ends invalidates the certification.
- 2Employer signature missing or not manually signed.
- 3Employer date missing or entered after the five‑year cycle end.
- 4M&P sponsor or practitioner signature missing or not dated.
- 5Form attached to an application other than Form 5300, 5307, or 5310.
Plain English
Form 8905 lets an employer adopting a pre‑approved retirement plan ask to move from a five‑year to a six‑year amendment cycle. The employer and the plan sponsor must sign the form. After signing, the form is attached to the appropriate determination application and sent to the IRS.
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 an adopter of an individually designed plan or pre‑approved plan needs to convert its 5‑year remedial amendment cycle to the 6‑year cycle before the end of that 5‑year period.
- Do not use it when there is no accompanying Form 5300, Form 5307, or Form 5310 application; the employer should retain the certification but not file Form 8905 with the IRS.
- Check Form 5300 instead when filing an application for determination for an employee benefit plan.
Form selector
Use this form or another form?
Filing an application for determination for an employee benefit plan
Determines plan eligibility and allows attachment of Form 8905
✓ Confirm the plan qualifies for a determination
Adopting a master or prototype plan or volume submitter plan
Required for adopters of master or prototype plans; Form 8905 is attached
✓ Verify the plan is a master or prototype
Terminating a plan and seeking a determination
Handles terminating plan applications; Form 8905 may be attached if converting cycle
✓ Ensure the termination request is complete
Deadline or filing window
The filing window opens when the employer decides to adopt a pre‑approved plan and ends at the close of the employer’s five‑year remedial amendment cycle. The form must be signed, dated and attached to Form 5300, 5307, or 5310 before that deadline. No extension is provided in the instructions.
Checklist
What you need before filling it out
Employer name (Line 1a)
Legal name of the employer · Employer’s incorporation or tax records
Employer EIN (Line 1b)
9‑digit Employer Identification Number · IRS EIN assignment notice
Plan type (Line 1e)
Code ‘1’ for DCP or ‘2’ for DBP · Instructions for line 1e on page 2
M&P sponsor name (Line 2a)
Name of the master or prototype sponsor or volume submitter practitioner · Sponsor’s business documents
Employer signature and date (Part III)
Signature and title of employer, date · Employer’s authorized signatory
Before you submit
- 1Enter the employer’s complete legal name on line 1a.
- 2Enter the 9‑digit employer EIN on line 1b.
- 3Enter the employer’s plan name on line 1c.
- 4Enter ‘1’ for a defined contribution plan or ‘2’ for a defined benefit plan on line 1e.
- 5Enter the M&P sponsor or volume submitter practitioner’s name on line 2a.
- 6Enter the 9‑digit EIN of the M&P sponsor or volume submitter practitioner on line 2b.
- 7Enter the name of the M&P plan or volume submitter specimen plan on line 2c.
- 8Sign and date the certification as the employer on line 3.
- 9Sign and date the certification as the M&P sponsor or practitioner on line 4.
- 10Attach Form 8905 to the appropriate application (Form 5300, Form 5307, or Form 5310).
- 11Retain a copy of the completed Form 8905 and the attached application for your records.
How to file this form
- 1Complete all required fields on Form 8905.
- 2Obtain the employer’s signature and the M&P sponsor/practitioner’s signature.
- 3Attach the signed Form 8905 to the chosen application (Form 5300, Form 5307, or Form 5310).
- 4Mail the combined package to the address specified in the application’s instructions.
- 5Keep the mailing receipt as proof of filing.
Known limitations
- 1Not applicable when the employer is already entitled to the 6‑year remedial amendment cycle without conversion.
- 2Not usable if no Form 5300, Form 5307, or Form 5310 is being filed.
- 3Not for plans that are neither individually designed nor pre‑approved.
- 4Not valid after the employer’s 5‑year remedial amendment cycle has ended.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Fillable formOpen in Editor->Form 8905 shows a revision date of January 2012 (Form 8905 (January 2012) on page 1). The source does not indicate a newer edition.
What changed or needs a fresh check
- Edition date — confirm the form displays a January 2012 revision (Form 8905 (January 2012) on page 1).
- Fee — Not stated in the official source — verify on the agency site.
- Mailing address — Not stated in the official source — verify on the agency site.
- Signature — confirm both the employer and the M&P sponsor/practitioner have signed and dated the certification (Part III certifications on page 1).
- Deadline — confirm filing occurs before the end of the employer’s 5‑year remedial amendment cycle (When to Complete on page 2).
Quick Facts
Downloads
After you file
- 1Store the original certified Form 8905 with the employer’s plan documents.
- 2Retain the copy for as long as the information may become material to tax administration (per the instructions).
- 3Await the IRS’s determination on the attached application.
- 4If the IRS issues a correction notice, file an amended application with a revised Form 8905.
- 5Document any IRS correspondence in the plan’s compliance file.
Sources
- SRCForm p.1 — revision date is January 2012 (Form 8905 (January 2012)).
- SRCForm p.2 — purpose: treat employer as eligible for the 6‑year remedial amendment cycle (Purpose of Form Use).
- SRCForm p.2 — who may file: adopter of an individually designed plan or pre‑approved plan needing conversion (Who May File).
- SRCForm p.2 — when to complete: before the end of the employer’s 5‑year remedial amendment cycle (When To Complete).
- SRCForm p.2 — how to file: attach to Form 5300, Form 5307, or Form 5310 (How To File).
- SRCForm p.1 — certifications require signatures of employer and M&P sponsor/practitioner (Part III Certifications).
- SRCForm p.2 — line 1e plan type codes: ‘1’ for DCP, ‘2’ for DBP (Plan Type instructions).
- SRCForm p.2 — line 1b EIN must be 9‑digit EIN, not SSN or trust EIN (Caution on EIN).
- SRCForm p.2 — if no Form 5300/5307/5310 filing, keep certification and do not file Form 8905 (Caution on filing).
- SRCForm p.2 — estimated time to prepare: 15 minutes for preparing, copying, assembling, and sending (time estimate).
Common confusion points
Can I file Form 8905 on its own?
The form must be attached to Form 5300, 5307, or 5310 and not sent independently.
→ Ensure an accompanying application is included.
Do I need to use a Social Security Number for the employer EIN?
Instructions prohibit using a SSN or the trust’s EIN for line 1b.
→ Enter the 9‑digit employer EIN.
Which code should I enter for plan type?
Confusion between DCP and DBP codes can lead to errors.
→ Use ‘1’ for defined contribution or ‘2’ for defined benefit as instructed.
Do I sign both employer and sponsor sections?
Both parties must sign under penalties of perjury.
→ Confirm both signatures and dates are present.
What if my 5‑year remedial cycle has already ended?
The form is only valid before the end of that cycle.
→ Verify the filing deadline has not passed.
Should I send Form 8905 to the address listed for comments?
That address is for comments only; filing requires attachment to the application.
→ Follow the application’s mailing instructions.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 5300 – file a corrected application with a revised Form 8905.
Questions about IRS Form 8905
What is IRS Form 8905 used for?
Form 8905 lets an employer adopting a pre‑approved retirement plan ask to move from a five‑year to a six‑year amendment cycle. The employer and the plan sponsor must sign the form. After signing, the form is attached to the appropriate determination application and sent to the IRS.
Who must file IRS Form 8905?
An adopter of an individually designed plan or pre‑approved plan that is not otherwise entitled to the six‑year remedial amendment cycle must file IRS Form 8905.
What information does IRS Form 8905 require?
Part I gathers the employer’s name, EIN, plan name, plan number and plan type (1 = DCP, 2 = DBP). Part II records the M&P sponsor or volume submitter practitioner’s name, EIN and the name of the plan being adopted. Part III requires signatures and dates from both parties.
When is IRS Form 8905 due?
Complete Form 8905 before the end of the employer’s five‑year remedial amendment cycle as determined under Part III of Rev. Proc. 2007‑44.
Where do I file IRS Form 8905?
Attach the completed Form 8905 to Form 5300, Form 5307, or Form 5310 and file it with that application; do not send Form 8905 directly to the IRS address listed in the instructions.
How do I complete IRS Form 8905?
Enter the employer’s information in Part I, including name, EIN, plan name, plan number and type. Fill Part II with the M&P sponsor or volume submitter practitioner’s name, EIN and the plan name to be adopted. In Part III both the employer and the sponsor/practitioner must sign and date the certification, and the employer must provide the date for the opinion or advisory letter application. Finally, attach Form 8905 to Form 5300, 5307, or 5310 and file it with that application.
What happens if IRS Form 8905 is filed incorrectly?
If the certification is not signed and dated as required or is filed without the accompanying application, the employer’s request for the six‑year cycle is invalid and the form must be retained in the employer’s records instead of being sent to the IRS.
Can I file Form 8905 on its own?
The form must be attached to Form 5300, 5307, or 5310 and not sent independently. Ensure an accompanying application is included.
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