Federal housing law
Form 8881 — Credits for Small Employer Pension Plan Startup Costs, Contributions, Auto-Enrollment, and Military Spouse Participation
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8881.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Form
8881¶
(Rev. December 2025) Department of the Treasury Internal Revenue Service
Credits for Small Employer Pension Plan Startup Costs, Contributions, Auto-Enrollment, and Military Spouse Participation
Attach to your tax return. Go to www.irs.gov/Form8881 for instructions and the latest information.
OMB No. 1545-1810
Attachment Sequence No. 130
Name(s) shown on return Identifying number
Part I Small Employer Pension Plan Startup Costs Credit and Contributions Credit Section 1—Small Employer Pension Plan Startup Costs Credit
For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 33435N Form 8881 (Rev. 12-2025) Created 12/3/25