How To File

Electronic filing. An employer or an individual required to file an excise tax return related to employee benefit plans can file Form 5330 electronically using the IRS Modernized e-file (MeF) System through an IRS Authorized e-filing Provider . All filers are encouraged to file Form 5330 electronically because it is safe, easy to complete, and you have an immediate record that the return was filed.

Mandatory electronic filing. Under Regulations section 54.6011-3, any employer or individual required to file an excise tax return on Form 5330 must file the excise tax return electronically for tax years ending on or after December 31, 2023, if the filer is required to file at least 10 returns of any type during the calendar year that the Form 5330 is due. See T.D. 9972 available at IRS.gov/irb/ 2023-11_IRB#TD-9972 for more information. The failure to file a return electronically when required is deemed a failure to file the return even if the filer submits a paper return.

Returns for purposes of these instructions include information returns (for example, Forms W-2 and Forms 1099), income tax returns, employment tax returns (including quarterly Forms 941, Employer’s QUARTERLY Federal Tax Return), and excise tax returns.

On a year-by-year and form-by-form basis, the IRS may waive the requirement to file Form 5330 electronically in cases of undue hardship. In certain circumstances, a filer may be administratively exempt from the requirement to file electronically. If the IRS’s systems do not support electronic filing, the filer will not be required to file electronically. The filer should maintain documentation supporting their undue hardship or other applicable reason for not filing electronically in the filer’s records. For more information about mandatory electronic filing based on the 10-return threshold, waivers, and exemptions, see Regulations section 54.6011-3.

Paper forms for filing. Form 5330 can be filed on paper if a filer is not subject to the electronic filing requirement under Regulations section 54.6011-3. The official IRS printed Form 5330 can be found on the IRS website and downloaded to your computer to print and sign before mailing to the address specified in these instructions. See Where To File, below. You can complete paper Form 5330

Instructions for Form 5330 (Rev. 12-2025) 3

by hand with pen or typewriter using only blue or black ink. Entries should not exceed the lines provided on the form. You can find Form 5330 and its instructions by visiting the IRS Internet website at IRS.gov/FormsPubs .