Section 22. Employee Plan Excise Tax Returns›3.12.22 Employee Plan Excise Tax Returns
Section 02 Form 5330
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The following fields are contained in Section 02:
Section 02 Fields
AFD
POS
FIELD NAME
FORM LINE #
02NAM
35
Primary Name
Item A, NAME OF FILER
02CON
35
Care of Name
Item A, NAME OF FILER
02FAD
35
Foreign Address
Item A, NAME OF FILER
02ADD
35
Street Address
Item A, NAME OF FILER
02CTY
22
City
Item A, NAME OF FILER
02ST
2
State
Item A, NAME OF FILER
02ZIP
12
Zip Code
Item A, NAME OF FILER
Section 02 may be present but cannot be present if Field 01CCC contains CCC "G" . If Field 01CCC contains "G" , delete Section 02.
If item A of the Form 5330 is completely blank, and the EIN in item B is the same as the EIN in item E, or there is no TIN in item B, enter the name and address of plan sponsor from item C in Fields 02NAM through 02ST.
Field 02NAM Primary Name¶
Field 02NAM Invalid Conditions¶
First position is present and does not contain A-Z, 0–9.
The remaining positions contain other than A-Z, 0-9, hyphen, ampersand, pound sign, or blank.
There are more than 35 characters present in the field.
Get a plain-English answer with a citation back to this text.
Ask AI about this code