1119 Form 5306 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f5306.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Form

(Rev. November 2019)

Department of the Treasury Internal Revenue Service

(Under section 408(a), (b), (c), or (p) or section 408A of the Internal Revenue Code)

• Go to www.irs.gov/Form5306 for the latest information.

For IRS Use Only

OMB No. 1545-0390

1 Enter amount of user fee submitted. See Specific Instructions ^▶ $ File folder number Part I Identifying Information (see instructions before completing this part) 2 Approval requested for: a Type of individual retirement arrangement—

(1) Prototype traditional IRA under section 408(a) or 408(b) (2) Prototype Roth IRA under section 408A (3) Prototype dual-purpose IRA (4) Prototype SIMPLE IRA under section 408(p) (5) Roth or traditional IRA established by employer or employee association under section 408(c)

b Initial application c Amendment—Enter ^▶ (1) Latest letter serial number (2) Date letter issued (3) File folder number

3a Name of applicant

Number, street, and room or suite no. (if a P.O. box, see instructions)

City or town, state, and ZIP code

3b Employer identification number of applicant

4a Name of person to be contacted 4b Telephone number

4 c Email address

4d If a power of attorney is attached, check box . . ^▶ 5 a Type of sponsoring organization (if you are applying for a ruling under section 408(c), do not complete this item): (1) Insurance company (5) Regulated investment company (2) Trade or professional association (6) Federally insured credit union (3) Savings and loan association that qualifies as a bank (7) Approved non-bank trustee (attach copy of approval letter) (4) Bank

b Type of submission (check one box): (1) Not a mass submitter (2) Mass submitter (3) Identical adoption of a mass submitter (4) Minor modification of a mass submitter 6 Name of trustee or custodian

Number, street, and room or suite no. (if a P.O. box, see instructions)

City or town, state, and ZIP code

7 Type of funding entity: a Trust b Custodial account

c Insurance company Annuity contract or endorsement number (see instructions) ^▶

Sign Here

Under penalties of perjury, I declare that I have examined this application, including accompanying statements, and, to the best of my knowledge and belief, it is true, correct, and complete.

Signature of officer Date

Title

For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 11830C Form 5306 (Rev. 11-2019)

Form 5306 (Rev. 11-2019)

Form 5306 (Rev. 11-2019) Page 3

Section references are to the Internal Revenue Code unless otherwise noted.

Future developments. For the latest information about developments related to Form 5306 and its instructions, such as legislation enacted after this form and instructions were published, go to www.irs.gov/Form5306 .

Purpose of form. Sponsoring organizations, employers, or employee associations, use Form 5306 to request a ruling as to:

• Whether a trust or custodial account agreement meets the requirements of section 408(a), 408(c), 408(p), or 408A; or

• Whether an individual annuity meets the requirements of section 408(b), 408(p), or 408A. Who May File

Opinion letters on prototype IRAs. Form 5306 may be filed by a sponsoring organization that is:

• A bank (including savings and loan associations that qualify as banks and federally insured credit unions),

• Any person who has IRS approval to act as a trustee or custodian,

• An insurance company,

• A regulated investment company, or

• A trade or professional society or association (other than employee associations).

Rulings under section 408(c). Employers or employee associations who want a ruling under section 408(c) for a trust that will be used for individual retirement accounts may file this form. The term “employee association” means any organization composed of two or more employees, including, but not limited to, an employee association described in section 501(c)(4).

Who does not need to file. Sponsors of programs that use any of the Form 5305 series of model forms should not submit their programs to the IRS. These model forms, issued by the IRS, contain language that, if followed, will satisfy the applicable statutory requirements.

What to file. File Form 5306 and a copy of the trust, custodial account, or annuity contract and all other applicable documents. If you are requesting an opinion letter for an annuity where all the Internal Revenue Code requirements are set forth in a separate endorsement that supersedes any conflicting language in any contract to which it may be attached, submit the endorsement and not the contract.

Where to file. File Form 5306 at this address.

Internal Revenue Service Attn: EP Opinion Letters TE/GE Stop 31A Team 105 P.O. Box 12192 Covington, KY 41012-0192

Private delivery services (PDSs). PDSs can’t deliver to the address shown above. If you choose to use a PDS, send Form 5306 to this address.

Internal Revenue Service Attn: EP Opinion Letters TE/GE Stop 31A Team 105 7940 Kentucky Drive Florence, KY 41042

Go to www.irs.gov/PDS for the current list of designated services.

Address. Include the suite, room, or other unit number after the street number. If the Post Office does not deliver mail to the street address and you have a P.O. box, show the box number instead of the street address.

Signature. An officer who is authorized to sign or another person authorized under a power of attorney must sign this application. Send the power of attorney with this application when you file it.

User fee. All applications must be accompanied by the appropriate user fee. Applications submitted without the proper user fee will not be processed and will be returned to the applicant.

To find the proper user fee, see Rev. Proc. 2019-4, 2019-1 I.R.B. 146, available at www.irs.gov/ irb/2019-01_IRB#RP-2019-04, or the latest annual update.

Line 2c. If you are amending your plan, enter the file folder number, letter serial number, and date from the latest opinion letter you received for your plan.

Line 7c. Identify the endorsement, the contract, or both for which you are requesting an opinion letter.

Privacy Act and Paperwork Reduction Act Notice

We ask for the information on this form to carry out the Internal Revenue laws of the United States. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. This information is needed to process your application and to determine whether your individual retirement account or individual retirement annuity meets the requirements of section 408(a), 408(b), 408(c), 408(p), or 408A. You are not required to apply for approval; however, if

you want to receive a ruling from the IRS regarding your prototype or employee sponsored individual retirement arrangement, you are required to provide the information requested on this form. Section 6109 requires you to provide the requested identification numbers. Failure to provide the information may delay or prevent processing your application; providing any false information may subject you to penalties.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.

Generally, tax returns and return information are confidential, as stated in section 6103. However, section 6103 allows or requires the Internal Revenue Service to disclose or give such information to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is:

Recordkeeping . . . 11 hr., 43 min.

Learning about the law or the form . . . . . . 53 min.

Preparing and sending the form to the IRS . . 1 hr., 7 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can send us comments from www.irs.gov/FormComments . Or you can write to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the form to this address. Instead, see Where to file, earlier.