Part II. Tax Due

Amended return. If you’re filing an amended Form 5330 and you paid taxes with your original return and those taxes have the same due date as those previously reported, check the box in item H and enter the tax reported on your original return on line 18. If you file Form 5330 for a claim for refund or credit, show the amount of overreported tax on line 20a. Otherwise, show the amount of additional tax due on line 19 and include the payment with the amended Form 5330.

Line 19. The IRS recommends paying electronically whenever possible. Options to pay electronically are included in the list below. Payments to U.S. tax must be remitted to the IRS in U.S. dollars. Digital assets are not accepted. Go to IRS.gov/Payments for information on how to make a payment using any of the following options.

• IRS direct pay : Pay taxes from your bank account. It’s

free and secure, and no sign-in is required. You can change or cancel within 2 days of scheduled payments.

• Debit card, credit card, or digital wallet : Choose an

approved payment processor to pay online or by phone.

• Electronic funds withdrawal : Schedule a payment

when filing your federal taxes using tax return preparation software or through a tax professional.

• Electronic federal tax payments system (EFTPS) : This

is the best option for businesses. Enrollment is required.

• Check or money order : If you file Form 5330 on paper,

make your check or money order payable to the “United States Treasury” for the full amount due. Attach the payment to your return. Write your name, identifying number, plan number, and “Form 5330, Section ____” on your payment. File at the address shown under Where To File , earlier.

• Cash : You may be able to pay your taxes with cash at

a participating retail store.

• Same-day wire : You may be able to do same-day wire

from your financial institution. Contact your financial institution for availability, cost, and time frames.

Note: The IRS uses the latest encryption technology to ensure that the electronic payments you make online, by phone, or from a mobile devise using the IRS2Go app are safe and secure. Paying electronically is quick and easy.

Line 20a. If line 20a is under $1, we will send a refund only on written request.

If you have access to U.S. banking services, you should use direct deposit for any refunds, whenever possible. Direct deposit is available for this form. If there is an overpayment when filing your return, complete Part II, lines 20b, 20c, and 20d to input your direct deposit information.

Tip: The safest and easiest way to receive a tax refund is to e-file and choose direct deposit, which securely and electronically transfers your refund directly into your financial account. Direct deposit also avoids the possibility that your check could be lost, stolen, destroyed, or returned undeliverable to the IRS. Eight in 10 taxpayers use direct deposit to receive their refunds. If you don’t

Instructions for Form 5330 (Rev. 12-2025) 7

have a bank account, go to IRS.gov/DirectDeposit for more information on where to find a bank or credit union that can open an account online.

Line 20b. The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. Ask your financial institution for the correct routing number to enter on line 20b if:

• The routing number on a deposit slip is different from the routing number on your checks,

• Your deposit is to a savings account that doesn’t allow you to write checks, or

• Your checks state they are payable through a financial institution different from the one at which you have your checking account.

Line 20c. Check the appropriate box for the type of account. Don’t check more than one box. You must check the correct box to ensure your deposit is accepted.

Line 20d. The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. Don’t include the check number.

Filer’s signature. To reduce the possibility of correspondence and penalties, please sign and date the form. Also, enter a daytime phone number where you can be reached.

For purposes of section 4972, nondeductible contributions for the employer’s current tax year are the sum of:

1. The excess (if any) of the employer’s contribution for the tax year less the amount allowable as a deduction under section 404 for that year; and

2. The total amount of the employer’s contributions for each preceding tax year that was not allowable as a deduction under section 404 for such preceding year, reduced by the sum of:

a. The portion of that amount available for return

under the applicable qualification rules and actually returned to the employer prior to the close of the current tax year; and

b. The portion of such amount that became

deductible for a preceding tax year or for the current tax year.

Although pre-1987 nondeductible contributions are not subject to this excise tax, they are taken into account to determine the extent to which post-1986 contributions are deductible. See section 4972 and Pub. 560, Retirement Plans for Small Business, for details.

Defined benefit plans exception. For purposes of determining the amount of nondeductible contributions subject to the 10% excise tax, the employer may elect not to include any contributions to a defined benefit plan except, in the case of a multiemployer plan, to the extent those contributions exceed the full-funding limitation (as defined in section 431(c)(6)). This election applies to terminated and ongoing plans. An employer making this election cannot also benefit from the exceptions for terminating plans and for certain contributions to defined contribution plans under section 4972(c)(6). When determining the amount of nondeductible contributions, the deductible limits under section 404(a)(7) must be applied first to contributions to defined contribution plans and then to contributions to defined benefit plans.

Preparer’s signature. Anyone who prepares your return and does not charge you should not sign your return. For example, a regular full-time employee or your business partner who prepares the return should not sign.

Generally, anyone who is paid to prepare the return must sign the return in the space provided and fill in the Paid Preparer’s Use Only area. See section 7701(a)(36) (B) for exceptions.

In addition to signing and completing the required information, the paid preparer must give a copy of the completed return to the taxpayer.

Note: If Form 5330 is filed on paper, a paid preparer may sign original or amended returns by rubber stamp, mechanical device, or computer software program.