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The packages that stall look identical every season: an adopter of a modified nonstandardized pre-approved plan uploads one consolidated PDF to Pay.gov, the file lands just under the 15 MB ceiling, and weeks later the IRS quietly closes the application over a blank line or an EIN sitting in the wrong field. The user fee is forfeited when a package is closed as incomplete, and there is no refund waiting at the end of that.
Form 5307 is the determination-letter application for adopters of pre-approved DB, DC, and now 403(b) plans, filed exclusively through Pay.gov as a single PDF no larger than 15 MB. The December 2024 revision brought 403(b) plans into the form, and for 403(b) Cycle 2 the adoption and filing window runs January 1, 2025 through December 31, 2026. Expect a 60-day comment period, contact in roughly 145 days, and a user fee that has moved up to about $1,200.
Key Takeaways
- You use Form 5307 to request an IRS determination letter when you adopt a pre‑approved plan and make only limited, permissible modifications or when you add required section 415 or, for qualified plans, section 416 aggregation language. It now applies to eligible 403(b) pre‑approved plans too.
- File electronically on Pay.gov and upload one PDF that is 15 MB or less. If the file exceeds 15MB, remove items over the limit and contact IRS Customer Accounts Services at 877-829-5500 for guidance on how to submit the removed items.
- Expect the IRS to observe a 60‑day comment period and to reach out in about 145 days if they need anything. Keep your tracking email as your receipt.
- For 403(b) Cycle 2, the employer adoption and filing window runs January 1, 2025 through December 31, 2026.
- As of 2024 guidance, the Form 5307 user fee increased to approximately $1,200. Always confirm the current fee in the latest annual revenue procedure or on Pay.gov before you submit.
What Form 5307 Is, And When You Should Use It
Form 5307 is not for individually designed plans. It is for adopters of pre‑approved plans who make limited changes that do not turn the plan into an individually designed document. Think of it as asking the IRS to confirm that your modified pre‑approved plan, as adopted, still satisfies the qualification rules. This pathway also extends to eligible 403(b) pre‑approved plans, which the IRS explicitly added to the form and instructions.
You must file through Pay.gov, not on paper, and you must provide the employer’s EIN. Do not include any Social Security numbers. Upload a single PDF that contains the form and every required attachment in the order the IRS expects. If your package is larger than 15 MB, remove items over the limit and contact IRS Customer Accounts Services at 877-829-5500 for guidance on how to submit the removed items.
If you adopt a pre‑approved plan before the IRS issues that plan’s opinion letter, the IRS does not treat you as having adopted a pre‑approved plan. In that case, you cannot file on Form 5307 or use the reduced fee path.
Who Should File Form 5307
You should file Form 5307 if you are an adopting employer of a nonstandardized pre‑approved plan with modifications that are not extensive, or if you amended a standardized or nonstandardized pre‑approved plan only to add required 415 and, for qualified plans, 416 language due to aggregation. The IRS details these eligibility rules in the current annual revenue procedure that governs determination letters.
For 403(b) pre‑approved plans, the IRS aligned the process with the qualified plan program. Cycle 2 for 403(b) plans gives adopting employers a defined 2025–2026 window to submit, if otherwise eligible. The IRS confirms that your 403(b) filing on Form 5307 is reviewed against the same Cumulative List used to review the underlying pre‑approved plan.
Why This Matters For CPA, EA, And HR Teams
- You get formal IRS confirmation that your modified pre‑approved plan, as adopted, is on track.
- You reduce noise in audits and plan events, since the determination letter backs up your document choices.
- You create a cleaner review path with a single, labeled PDF, which also speeds IRS handling. In our work with accounting firms, tight documentation and smart file naming consistently cut review time and back‑and‑forth.
When your team is buried in deadlines, a predictable, documented process prevents last‑minute scrambles and keeps client trust steady. If you support multiple entities, a disciplined approach also keeps each plan’s history distinct and easy to reference.
Eligibility, Windows, And Choosing Between Forms 5307 And 5300
The Core Eligibility Test
You are in 5307 territory if you adopt a pre‑approved plan and your changes are limited. If the IRS views your amendments as extensive, or your situation falls into one of the IRS's hard exclusions (multiple‑employer qualified plans, a nonstandardized plan involving a partial termination, or money purchase, target benefit, or defined benefit pension plans whose normal retirement age is earlier than 62 or that otherwise fails the governmental plan safe harbors), you must use Form 5300 instead. The revenue procedure explains both the who and the when, and it clarifies that the IRS decides whether changes are extensive.
The Filing Window For Pre‑Approved Plans
For pre‑approved plans, employers generally file for a determination letter during the employer adoption window announced by the IRS. For 403(b) Cycle 2, that window is January 1, 2025 through December 31, 2026. If you did not adopt in the prior cycle, the rules give you more time, but confirm your facts against the cycle guidance before you rely on that flexibility.
Quick Comparison, Form 5307 vs. Form 5300
| Item | Use Form 5307 | Use Form 5300 |
| Plan type | Pre‑approved, limited modifications, or 415 and, for qualified plans, 416 aggregation language only | Individually designed plans, certain pre‑approved situations that must use 5300 |
| 403(b) eligibility | Yes, for eligible pre‑approved adopters in Cycle 2 and later | Yes, when otherwise required |
| Paper vs. electronic | Electronic on Pay.gov only | Electronic on Pay.gov only |
| User fee | Reduced path for eligible pre‑approved adopters | Standard determination letter fees |
| When to file | During the employer adoption window for your cycle | As applicable per IRS procedures |
Citations: plan types and eligibility, cycle windows, and electronic filing rules come from the current determination letter revenue procedure and Pay.gov guidance.
What The IRS Will And Will Not Review
- The IRS reviews your plan document and amendments for qualification or, for 403(b), for section 403(b) compliance, based on the Cumulative List used for the underlying pre‑approved plan.
- The IRS does not issue determinations on trust or investment arrangements as part of a 5307 package, so do not upload annuity or custodial contracts for that purpose.
The Comment Period And Contact Timeline
When you submit through Pay.gov, you get an email confirmation that serves as acknowledgment. The IRS cannot issue a determination letter for at least 60 days due to the interested‑party or interested‑person comment period, and they state that you should expect contact within about 145 days if they need more from you. If you have not heard by then, call 877‑829‑5500 with your EIN, plan name, and plan number.
A Note On Documentation Discipline
In my experience, the fastest 5307 cases begin with one clean, logically ordered PDF. You eliminate avoidable delays when you:
- Put the opinion letter and any prior determination letter up front.
- Follow the IRS sequence, cover letter, amendments, current plan, adoption agreement, then other applicable items.
- Use file names that include EIN, plan number, and plan or trust name.
- Keep versions visible and consistent across your workpapers.
A little rigor here saves you days of rework later.
Step‑By‑Step, How To File Form 5307 On Pay.gov
Create An Account Or Proceed As Guest
- Go to Pay.gov, search for “5307,” and open the IRS application. You can sign in or continue as a guest. Accounts help you view past payments, store methods, and copy prior form data, which is handy if you manage multiple plans.
Build One PDF, 15 MB Or Less
The Pay.gov page is crystal clear. You must upload one PDF that is 15 MB or less. Include, in order, the items the IRS lists, such as any Form 2848 or 8821, the prior determination letter, the opinion letter, your cover letter, all executed amendments, the current plan document, and the adoption agreement. Keep it readable and legible.
Tip I use with teams, run a quick internal completeness check before upload. Someone who did not assemble the file should confirm the presence and order of every document on the IRS list.
If Your PDF Is Still Too Large
If your combined file exceeds 15 MB, the only documented overflow procedure is to remove items over the limit and contact IRS Customer Accounts Services at 877-829-5500 for guidance on how to submit the removed items. The Form 5307 instructions do not document a fax overflow process, a 150 MB transmission cap, or a separate delivery-verification fax line.
Complete Required Fields Accurately
- Enter the employer’s EIN. Do not enter an SSN anywhere in the application or attachments.
- Follow the on‑screen sections, then upload your single PDF at the end.
- Choose a payment method, ACH, debit, or credit card, and submit. Keep the confirmation email, which includes your Pay.gov tracking ID.
What Happens After You Submit
- Save the Pay.gov email. It is your acknowledgment. The IRS does not send a separate receipt for electronic submissions.
- The IRS will not issue a determination letter until at least 60 days have passed. If you have not heard anything after 145 days, call 877‑829‑5500 with your plan identifiers.
The Complete Document Checklist
Here is the condensed list based on current instructions and procedures for a 5307 submission on Pay.gov:
- Form 2848 or 8821, if you are represented
- Prior determination letter, if any
- Pre‑approved opinion letter for your plan
- Cover letter describing your request
- All executed amendments and any prior plan documents you must include
- Current plan document and adoption agreement
- Any required penalty of perjury statement if the employer did not sign in Pay.gov
The instructions also emphasize 403(b) additions and cross‑references to the current revenue procedures that govern determination letters.
Quality Tips From The Review Side
- Keep your workpapers in the same order as the uploaded PDF.
- Cross‑reference amendments inside the cover letter so a reviewer can map each change to the plan text.
- If you added section 415 language for aggregation, call that out clearly and cite the specific adoption agreement sections.
- If you are using a nonstandardized document with modifications, list every deviation from the provider’s approved language in plain English. The instructions now ask for a provider’s representation that identifies the deviations and their effect.
Where Accountably fits, we help CPA and EA firms enforce SOPs around naming, ordering, and deviation logs so the uploaded PDF mirrors what the IRS expects. That discipline cuts revision cycles and protects your review time.
Fees, Payments, And Timing You Should Expect
User Fee, What To Budget
The IRS updates user fees through its annual revenue procedure. External guidance summarized that the Form 5307 user fee increased to about $1,200 starting in 2024. Always verify the current fee in the latest Rev. Proc. 2025‑4 Appendix A or within the Pay.gov flow before you pay, since the IRS can adjust these amounts year to year.
- Pay inside Pay.gov by ACH, debit, or credit card at the time of submission. Your confirmation email is your receipt.
Note, some legacy IRS pages still reference paper checks or Form 8717 for 5307, but current procedures require electronic submission on Pay.gov and specifically warn that paper 5307 submissions get rejected. Follow the Pay.gov and current revenue procedure rules.
Processing Timelines
- Minimum 60‑day wait due to the comment period.
- Expect contact in about 145 days if the IRS needs anything. If you hear nothing after 145 days, call 877‑829‑5500.
Pitfalls That Trigger Delays
Discretionary vs. Interim Amendments
On Form 5307, you must identify any discretionary amendments adopted after your last determination letter. Where teams slip is assuming an interim or required change is never discretionary. For example, optional features around section 415 can cross that line. If you answer “no” on the discretionary question but added elective provisions during a restatement, you can get kicked over to Form 5300. The safer route is careful disclosure and a clean explanation of each change. The current procedures make clear that the IRS decides whether your deviations are extensive or limited.
Practical rule, if a change was optional and not strictly required by law or the pre‑approved program language, treat it as discretionary and explain it. You reduce back‑and‑forth and protect your timeline.
The 15 MB Ceiling
Submissions that fail the single‑PDF limit often stall. The Form 5307 instructions do not document a fax overflow process, a 150 MB transmission cap, or a separate delivery-verification fax line; if your consolidated PDF exceeds 15MB, remove items over the limit and contact IRS Customer Accounts Services at 877-829-5500 for guidance on how to submit the removed items.
Adopting Before The Opinion Letter Date
If you signed the pre‑approved document before the IRS issued the provider’s opinion letter, you did not adopt a pre‑approved plan for this purpose. That makes your plan ineligible for Form 5307 and its reduced fee.
403(b) Cycle 2, What’s Different
- Cycle 2 opened January 1, 2025 and runs through December 31, 2026.
- If you did not previously adopt a pre‑approved 403(b) plan in the prior cycle, you may have extra time to apply. Read the cycle language carefully before you rely on that extension.
From what I have seen with education and nonprofit clients, the biggest win is a tidy deviation list that ties each nonstandard change to a page and section in the document set. Reviewers finish faster, and your team avoids repeat questions.
Final Checklist You Can Reuse
- Confirm you are eligible for Form 5307 based on your plan type and changes.
- Verify the current user fee and budget for payment inside Pay.gov.
- Assemble one clean PDF, 15 MB or less in the IRS order with clear labels.
- If the consolidated PDF still exceeds 15MB, remove items over the limit and contact IRS Customer Accounts Services at 877-829-5500 for guidance on how to submit the removed items (the Form 5307 instructions do not document a fax overflow process).
- Keep the Pay.gov confirmation email and your tracking ID.
- Calendar the 60‑day no‑issue period and the 145‑day check‑in.
Where Accountably Helps, Without The Noise
If you are a CPA, EA, or in‑house HR team preparing multiple 5307 filings, the bottleneck is rarely a lack of intent. It is version control, missing items, and late discoveries. Our team builds the documentation discipline most firms wish they had, single‑PDF assembly that follows the IRS sequence, deviation logs your reviewer can trust, and SOPs that keep every name, date, and ID consistent. That kind of order shortens review time and protects deadlines.
Sources And Notes
I cross‑checked filing mechanics, the one‑PDF rule, overflow fax process, timeline, and contact details on the official Pay.gov Form 5307 page and the IRS Employee Plans pages. I verified eligibility, 403(b) inclusion, cycle windows, and electronic filing rules in the current determination letter revenue procedure and instructions. For user fees, I referenced the annual revenue procedure and 2024 fee update coverage, and I recommend confirming the exact fee at the moment you file.
Common Mistakes We See Every Season
Most Form 5307 rejections we see trace back to the same handful of process gaps, not exotic plan-design errors, but Line 1 and Line 8 fundamentals the IRS Procedural Requirements Checklist exists to catch.
Reusable Checklists
These three checklists are how our review team gates a Form 5307 package before it reaches Pay.gov. Copy-paste them into your firm SOP and version them by plan cycle.
Pre-submission package check
- Confirm the plan is a modified nonstandardized pre-approved DB, DC, or 403(b) plan (per Section 12.03 of Rev. Proc. 2025-4 or Section 25.02 of Rev. Proc. 2023-37).
- Run the five exclusion triggers that force Form 5300 (MEP, partial termination, non-governmental MP/TB/DB with NRA below 62, NRA safe-harbor failure for governmental plans, and standardized plans outside the 415/416 aggregation scenario).
- Verify the sponsor EIN on Line 1f is nine digits, ties to the Form 5500 sponsor name on Line 1a (70-character cap), and is not the trust EIN.
- Confirm the plan number on Line 3b sits in the 001 to 499 range and has not been reused from a prior plan.
- Pull the provider's written deviation statement; the provider signature is optional but the deviation statement itself is mandatory.
- Consolidate every attachment into one PDF and verify the total is under 15MB before opening Pay.gov.
- If the plan is a 403(b), confirm no documents predating the 2009 calendar year are attached (per Notice 2009-3).
Line-by-line entry validation
- Line 2: attach Form 2848 or Form 8821 if a representative will discuss the filing with the IRS.
- Line 3e participant count includes every 401(k)-eligible employee even if they never defer, plus retirees and former employees with nonforfeitable rights.
- Line 4a request type matches the scenario (1 = initial qualification new plan, 2 = initial qualification existing plan, 3 = request after initial qualification).
- Line 6 merger, consolidation, spinoff, or transfer statement reports only events that occurred after the most recent determination letter was issued.
- Line 8 is answered Yes with notification posted; do not leave it blank.
- Line 17 403(b) employer category code is set (1 = 501(c)(3), 2 = state or political subdivision, 3 = minister employer) when filing a 403(b).
- Line 25 small-sponsor box reflects the under-1,000-employee threshold accurately.
- N/A is used only where an N/A block is provided on the form; every other field has a numeric or selected answer.
Post-submission tracker
- Save the Pay.gov tracking ID, sponsor EIN, plan name, and trust name in the engagement file as soon as the submission confirmation is received.
- Monitor the interested-party comment window for any comments that require a sponsor response.
- If the IRS has not made contact within the timeline stated in the current Form 5307 instructions, call Employee Plans Customer Account Services at 877-829-5500 with the tracking ID and plan identifiers.
- Retain books and records supporting the application for as long as their contents may be material under any Internal Revenue law.
- For any merger, consolidation, spinoff, or transfer of plan assets or liabilities, file Form 5310-A 30 days before the event, not after.
Keep 5307 Season From Stalling
Form 5307 packages do not slip because of difficult plan design. They slip because the filing cycle is unforgiving: one consolidated PDF, a 15MB ceiling, a comment window during which the IRS cannot rule (verify the exact duration against the current Form 5307 instructions, since the December 2024 instructions do not codify a uniform comment-period or contact-window timeline), and a defined wait after which the only recourse is a phone call to 877-829-5500. The IRS itself estimates roughly 51 hours of total burden across recordkeeping, learning the rules, preparing the package, and assembling it (per the Instructions for Form 5307, Rev. December 2024), and an incomplete application is closed with no refund of the user fee.
The fix is not more hours. It is treating the 5307 package as a gated workflow with hard checkpoints at the line items the IRS returns applications over most often.
- Lock the sponsor EIN on Line 1f against the Form 5500 record before anyone opens Pay.gov; trust EINs and SSNs are common error substitutions.
- Treat Line 8 (interested-party notification under ERISA section 3001) as a gating field; a blank or No answer returns the entire application.
- Run the five Form 5300 exclusion triggers (multiple employer plans, partial termination, non-governmental MP/TB/DB with normal retirement age below 62, NRA safe-harbor failure for governmental plans, and standardized plans outside the 415/416 aggregation scenario) on every engagement before assuming 5307 applies.
- For 403(b) plans added under the December 2024 revision, keep pre-2009 plan documents out of the package and confirm the Line 17 employer category code (1, 2, or 3) is correct.
- Calendar Form 5310-A 30 days before any merger, consolidation, spinoff, or transfer of plan assets or liabilities.
We handle this gating at our taxation delivery desk as a documented checkpoint flow, so preparers reach Pay.gov with a package that has already cleared the lines the IRS returns over.
FAQs
What exactly is Form 5307 used for?
It is how an adopter of a pre‑approved plan with limited modifications, or an adopter adding required 415 and, for qualified plans, 416 language, requests an IRS determination letter. It now covers eligible 403(b) pre‑approved plans as well.
Where do I file, and how?
File electronically on Pay.gov by searching “5307,” completing the hosted form, paying the fee, and uploading a single PDF no larger than 15 MB that contains all required documents.
What if my PDF is larger than 15 MB?
Compress smartly, remove duplicates, and if you still exceed the 15MB limit, contact IRS Customer Accounts Services at 877-829-5500 for guidance on how to submit the removed items. The Form 5307 instructions do not document a fax overflow process.
How long does it take?
The IRS cannot issue a determination for at least 60 days because of the comment period. If there is no contact by day 145, call 877‑829‑5500 with your plan identifiers.
What is the current Form 5307 fee?
Guidance released in 2024 increased the Form 5307 user fee to about $1,200. Fees can change, so confirm the latest amount in Rev. Proc. 2025‑4 Appendix A or during the Pay.gov payment step.
Can 403(b) sponsors use Form 5307?
Yes, if you adopt an eligible pre‑approved 403(b) plan and meet the filing rules. The Cycle 2 window runs January 1, 2025 through December 31, 2026.
How do I know whether to use Form 5307 or Form 5300?
Use 5307 when you adopt a pre‑approved plan with limited deviations or you add only required aggregation language. Use 5300 for individually designed plans and for certain pre‑approved scenarios such as multiple‑employer qualified plans, a partial termination of a nonstandardized plan, or pension plans whose normal retirement age fails the IRS safe harbors. If the plan itself is being terminated, the application goes on Form 5310 instead of either 5307 or 5300, and a plan that has merely frozen accruals is not considered terminated until an official termination action occurs. When in doubt, check the current revenue procedure section on who may file on 5307.
Will the IRS review my trust or investment arrangements?
No. Do not expect determinations on annuity contracts, custodial accounts, or other investment vehicles as part of a 5307 application.
Where can I get help or check status?
Call the IRS Employee Plans Customer Account Services team at 877‑829‑5500. They can answer procedural questions and check status.