Specific Instructions

Filer tax year. Enter the tax year of the employer, entity, or individual on whom the tax is imposed by using the plan year beginning and ending dates entered in Part I of Form 5500 or by using the tax year of the business return filed.

Item A. Name and address of filer. Enter the name and address of the employer, individual, or other entity who is liable for the tax.

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.

If the plan has a foreign address, enter the information in the following order: city or town, state or province, country, and ZIP or foreign postal code. Follow the country’s practice for entering the postal code. Do not abbreviate the country name.

Item B. Filer’s identifying number. Enter the filer’s identifying number in the appropriate section. The filer’s identifying number is either the filer’s employer identification number (EIN) or the filer’s social security number (SSN), but not both. The identifying number of an individual, other than a sole proprietor with an EIN, is the individual’s SSN. The identifying number for all other filers is their EIN. The EIN is the nine-digit number assigned to the plan sponsor/employer, entity, or individual on whom the tax is imposed.

Item C. Name of plan. Enter the formal name of the plan or enough information to identify the plan.

This should be the same name indicated on the Form 5500 series return/report if that form is required to be filed for the plan.

Item D. Name and address of plan sponsor. The term “plan sponsor” means the following.

1. The employer, for an employee benefit plan established or maintained by a single employer.

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

2. The employee organization, in the case of a plan of an employee organization.

3. The association, committee, joint board of trustees, or other similar group of representatives of the parties who establish or maintain the plan, if the plan is established or maintained jointly by one or more employers and one or more employee organizations, or by two or more employers.

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.

If the plan has a foreign address, enter the information in the following order: city or town, state or province, and country. Follow the country’s practice for entering the postal code. Do not abbreviate the country name.

Item E. Plan sponsor’s EIN. Enter the nine-digit EIN assigned to the plan sponsor. This should be the same number used to file the Form 5500 series return/report.

Item F. Plan year ending. “Plan year” means the calendar or fiscal year on which the records of the plan are kept. Enter eight digits in month/date/year order. This number assists the IRS in properly identifying the plan and time period for which Form 5330 is being filed. For example, a plan year ending March 31, 2024, should be shown as 03/31/2024.

Item G. Plan number. Enter the three-digit number that the employer or plan administrator assigned to the plan. This three-digit number is used with the EIN entered on item B and is used by the IRS, the Department of Labor, and the Pension Benefit Guaranty Corporation as a unique 12-digit number to identify the plan.

Caution: If the plan number is not provided, this will cause a delay in processing your return.

Item H. Amended return. If you are filing an amended Form 5330, check the box on this line, and see the instructions for Part II, Amended return . Also, see Claim for Refund or Credit/Amended Return , earlier.