Example:
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
Employee Plan tax year that ends December 31, 2018, is due July 31, 2019; for a DFE it is due October 15, 2019.
U.S. Certifications will not be issued to a trust that is part of an employee benefit plan during the employee benefit plan's first year of existence unless it is administered by a qualified custodian bank, as defined in 17 CFR 275.206(4)-2(d)(6)(i). These cases are identified on the Form 8802 in the following ways when the applicant checks Form 8802, line (4)(g) Employee benefit plan/trust Section 401(a):
If
Then
- Checked Form 8802, line (5) next to Form 5500, and a Form 5500 has not been filed
Check the newly formed button on the 6166 screen, and input remark “Employee Plan First Year.”
If the employee plan is administered by a qualified custodian bank, follow procedures in (15) below to process.
If the employee plan is not administered by a qualified custodian bank reject the application and issue a Letter 3436.
- Checked Form 8802 line (5) next to “Other” and included a statement like “this is plan’s first year”
Check the newly formed button on the 6166 screen, and input remark “Employee Plan First Year.”
If the employee plan is administered by a qualified custodian bank, follow procedures in (15) below to process.
If the employee plan is not administered by a qualified custodian bank reject the application and issue a Letter 3436.
- The applicant included a statement like “this is plan’s first year” anywhere on the application
Check the newly formed button on the 6166 screen, and input remark “Employee Plan First Year.”
If the employee plan is administered by a qualified custodian bank, follow procedures in (15) below to process.
If the employee plan is not administered by a qualified custodian bank reject the application and issue a Letter 3436.
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