Plan year
A calendar plan year, or a fiscal plan year with beginning and ending dates.
15315
Annual Certification for Multiemployer Defined Benefit Plans
- Agency
- IRS
- Revision
- Rev. 5-2026
- Fillable fields
- 31
- Pages
- 4
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 15315: Annual Certification for Multiemployer Defined Benefit Plans
Form 15315, Annual Certification for Multiemployer Defined Benefit Plans, reports the actuarial certification of a multiemployer plan's status. The instructions say the plan actuary files it annually with the IRS to satisfy the reporting requirements of IRC Section 432(b)(3). It is filed by the plan's enrolled actuary, not by plan participants.
The actuary certifies whether the plan is in endangered status, whether it is or will be in critical status for the plan year or any of the succeeding five plan years, and whether it is in critical and declining status. The form also asks whether the plan is making scheduled progress under a Funding Improvement Plan (FIP) or Rehabilitation Plan (RP).
The instructions say the certification is submitted electronically through the mobile-friendly Form 15315 at https://www.irs.gov/mobile-friendly-forms. You can fill out the PDF free in your browser on this page and download the result without an account.
What's on Form 15315
Part I: Basic Plan Information
Lines 1a to 1f: plan name, three-digit plan number (PN), plan sponsor's name, EIN, telephone number and address.
Part II: Plan Actuary's Information
Lines 2a to 2e: actuary's name, firm name, firm address, enrollment number and telephone number.
Part III: Plan Status
Line 3 boxes for the plan's IRC Section 432 status, from neither endangered nor critical to critical and declining.
Part IV: Scheduled Progress
Line 4 Yes, No and N/A boxes for a Funding Improvement Plan and a Rehabilitation Plan.
Part V: Sign Here
The Statement by Enrolled Actuary, with the actuary's signature and date.
How to fill out Form 15315
- 1
Lines 1a and 1b
Enter the formal name of the plan and the three-digit plan number (PN) assigned to it.
- 2
Lines 1c to 1f
Enter the plan sponsor's name, nine-digit EIN, telephone number and address. The instructions say not to use a Social Security number in place of an EIN, and not to abbreviate a foreign country name.
- 3
Lines 2a to 2e
Enter the plan actuary's name, firm name and firm address, then the actuary's enrollment number and telephone number.
- 4
Line 3
Check the box for the plan's status. For example, the instructions say a plan is in endangered status if, among other tests, its funded percentage for the plan year is less than 80%. See IRC Section 432(b).
- 5
Line 4
Check Yes or No for a FIP or an RP, but not both, and N/A for the other. Select N/A if the plan is still in the adoption plan period. Upload the applicable FIP or RP.
- 6
Sign
The plan's enrolled actuary signs and dates the statement in Part V.
Why fill Form 15315 on indox
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
- Fill the form right in your browser, no software to install
- Free to fill and free to download, with no account
- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
How to submit, deadline and penalties
When to file
The instructions say no later than the 90th day after the beginning of the plan year being certified. If that day falls on a Saturday, Sunday or legal holiday, the next business day.
How to submit
Electronically, once per year, using the mobile-friendly Form 15315 at https://www.irs.gov/mobile-friendly-forms, after signing into an IRS Online Account with ID.me. The IRS sends a verification of submission.
Duplicate submissions
The instructions say more than one submission will result in duplicate entries.
FIP or RP uploads
The instructions say up to 5 separate PDF files may be uploaded, and each PDF is limited to 5 mb.
Penalties
A failure to certify by the due date is treated as a failure to file the annual report under ERISA Section 502(c)(2). The instructions say a penalty of up to $1,100 per day applies, and to check DOL's website for inflation adjustments.
Related forms
Who files Form 15315?
The instructions say the enrolled actuary of a multiemployer plan certifies the plan's status each year and files this form with the IRS.
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Questions about Form 15315
Who files Form 15315?
The instructions say the enrolled actuary of a multiemployer plan certifies the plan's status annually and files this form with the IRS.
When is Form 15315 due?
No later than the 90th day after the beginning of the plan year for which the certification is made, moved to the next business day if that day is a weekend or legal holiday.
Can Form 15315 be mailed?
The instructions describe only electronic submission through the mobile-friendly Form 15315 with an ID.me sign-in. They print no mailing address.
What if the plan has no FIP or RP?
The instructions say Part IV may be skipped when the plan is not required to have one, such as when it is neither endangered nor critical.
What happens if it is submitted twice?
The instructions say more than one submission will result in duplicate entries.
What is the penalty for not certifying?
The instructions say a penalty of up to $1,100 per day applies under ERISA Section 502(c)(2), and that the amount is adjusted for inflation, so check DOL's website.