Form 5330 — Return of Excise Taxes Related to Employee Benefit Plans

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f5330.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Form

(Rev. December 2025)

Department of the Treasury Internal Revenue Service

(under sections 4965, 4971, 4972, 4973(a)(3), 4975, 4976, 4977, 4978, 4979,

4979A, 4980, and 4980F of the Internal Revenue Code)

Go to www.irs.gov/Form5330 for instructions and the latest information.

OMB No. 1545-0575

Filer tax year beginning , and ending ,

8 a Section 4971(a) tax on failure to meet minimum funding standards (from Schedule D, line 2) . . . 163 8a b Section 4971(b) tax for failure to correct minimum funding standards . . . . . . . . . 225 8b

9 a Section 4971(f)(1) tax on failure to pay liquidity shortfall (from Schedule E, line 4) . . . . . 226 9a b Section 4971(f)(2) tax for failure to correct liquidity shortfall . . . . . . . . . . . . 227 9b

10 a Section 4971(g)(2) tax on failure to comply with a funding improvement or rehabilitation plan (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 450 10a b Section 4971(g)(3) tax on failure to meet requirements for plans in endangered or critical status

(from Schedule F, line 1c) . . . . . . . . . . . . . . . . . . . . . . . 451 10b c Section 4971(g)(4) tax on failure to adopt rehabilitation plan (from Schedule F, line 2d) . . . 452 10c d Section 4971(h) tax on failure of a CSEC plan sponsor to adopt funding restoration plan (from

Schedule L, line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . 453 10d Section B1. Tax that is reported by the last day of the 7th month after the end of the calendar year in which the excess fringe benefits were paid to the employer’s employees

11 Section 4977 tax on excess fringe benefits (from Schedule G, line 4) . . . . . . . . . 201 11

12 Total Section B taxes. Add lines 8a through 10d or 11. Enter here and on Part II, line 17 . . 12 Section C. Tax that is reported by the last day of the 15th month after the end of the plan year

13 Section 4979 tax on excess contributions to certain plans (from Schedule H, line 2). Enter here and on Part II, line 17 . . . . . . . . . . . . . . . . . . . . . . . . . 205 13

For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 11870M Form 5330 (Rev. 12-2025) Created 4/21/25

Form 5330 (Rev. 12-2025) Page 2 Name of filer: Filer’s identifying number: Part I Taxes (continued) Section D. Tax that is reported by the last day of the month following the month in which the reversion occurred

14 Section 4980 tax on reversion of qualified plan assets to an employer (from Schedule I, line 3). Enter here and on Part II, line 17 . . . . . . . . . . . . . . . . . . . . . 204 14 Section E. Tax that is reported by the last day of the month following the month in which the failure occurred

15 Section 4980F tax on failure to provide notice of significant reduction in future accruals (from Schedule J, line 5). Enter here and on Part II, line 17 . . . . . . . . . . . . . . . 228 15 Section F. Taxes reported on or before the 15th day of the 5th month following the close of the entity manager’s tax year during which the plan became a party to a prohibited tax shelter transaction

Form 5330 (Rev. 12-2025) Page 3 Name of filer: Filer’s identifying number: Schedule A Tax on Nondeductible Employer Contributions to Qualified Employer Plans (Section 4972) Reported by the last day of the 7th month after the end of the tax year of the employer (or other person who must file the return)

1 Total amount contributed for current year less rollovers. See instructions . . . . . . . . . . 1

2 Amount excludable from gross income under section 403(b). See instructions . . . . . . . . 2

3 Current year excess contributions. Subtract line 2 from line 1. If zero or less, enter -0- . . . . . 3

4 Prior year excess contributions not previously eliminated. If zero, go to line 8 . . . . . . . . 4

5 Contribution credit. If line 2 is more than line 1, enter the excess; otherwise, enter -0- . . . . . . 5

6 Total of all prior years’ distributions out of the account included in your gross income under section 72(e) and not previously used to reduce excess contributions . . . . . . . . . . . . . 6

7 Adjusted prior years’ excess contributions. Subtract the total of lines 5 and 6 from line 4 . . . . 7

8 Taxable excess contributions. Add lines 3 and 7 . . . . . . . . . . . . . . . . . . 8

9 Multiply line 8 by 6% . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

10 Enter the value of your account as of the last day of the year . . . . . . . . . . . . . . 10

11 Multiply line 10 by 6% . . . . . . . . . . . . . . . . . . . . . . . . . . 11

12 Excess contributions tax. Enter the lesser of line 9 or line 11 here and on Part I, line 2 . . . . . 12

Form 5330 (Rev. 12-2025)

Form 5330 (Rev. 12-2025) Page 4 Name of filer: Filer’s identifying number: Schedule C Tax on Prohibited Transactions (Section 4975) ( see instructions ) Reported by the last day of the 7th month after the end of the tax year of the employer (or other person who must file the return)

1 Is the excise tax a result of a prohibited transaction that was (box “a” or box “b” must be checked):

a discrete b other than discrete (a lease or a loan)

2 Complete the table below to disclose the prohibited transactions and figure the initial tax. See instructions.

4 Have you corrected all of the prohibited transactions that you are reporting on this return? If “Yes,” complete Schedule C, line 5, on the next page. If “No,” attach statement. See instructions . . . . . . . . . Yes No

Form 5330 (Rev. 12-2025)

Form 5330 (Rev. 12-2025) Page 5 Name of filer: Filer’s identifying number: Schedule C Tax on Prohibited Transactions (Section 4975) Reported by the last day of the 7th month after the end of the tax year of the employer (or other person who must file the return) (continued)

5 Complete the table below, if applicable, of other participating disqualified persons and description of correction. See instructions.

(a) Item no. from line 2

(b) Name and address of

disqualified person

(c) EIN or SSN

(d) Date of correction

(e) Description of correction

Schedule D Tax on Failure To Meet Minimum Funding Standards (Section 4971(a)) Reported by the 15th day of the 10th month after the last day of the plan year 1 Aggregate unpaid required contributions (accumulated funding deficiency for multiemployer plans). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Multiply line 1 by 10% (5% for multiemployer plans). Enter here and on Part I, line 8a . . . . . . 2 Schedule E Tax on Failure To Pay Liquidity Shortfall (Section 4971(f)(1)) Reported by the 15th day of the 10th month after the last day of the plan year

Form 5330 (Rev. 12-2025) Page 6 Name of filer: Filer’s identifying number: Schedule F Tax on Multiemployer Plans in Endangered or Critical Status (Sections 4971(g)(3) and 4971(g)(4)) Reported by the 15th day of the 10th month after the last day of the plan year

the end of the plan year 1 Enter the amount of an excess contribution under a cash or deferred arrangement that is part of a plan qualified under section 401(a), 403(a), 403(b), 408(k), or 501(c)(18) or excess aggregate contributions . 1 2 Multiply line 1 by 10% and enter here and on Part I, line 13 . . . . . . . . . . . . . . 2 Schedule I Tax on Reversion of Qualified Plan Assets to an Employer (Section 4980) Reported by the last day of the month following the month in which the reversion occurred

4 Explain below why you qualify for a 20% rather than a 50% excise tax rate:

Schedule J Tax on Failure To Provide Notice of Significant Reduction in Future Accruals (Section 4980F) Reported by the last day of the month following the month in which the failure occurred

6 Provide a brief description of the failure, and of the correction, if any:

Schedule K Tax on Prohibited Tax Shelter Transactions (Section 4965) Reported on or before the 15th day of the 5th month following the close of the entity manager’s tax year during which the plan became a party to a prohibited tax shelter transaction 1 Enter the number of prohibited tax shelter transactions you caused the same plan to be a party to: 2 Multiply line 1 by $20,000. Enter the result here and on Part I, line 16 . . . . . . . . . . . 2 Schedule L Tax on Failure of a CSEC Plan Sponsor To Adopt Funding Restoration Plan (Section 4971(h)) Reported by the 15th day of the 10th month after the last day of the plan year