Lines 1 to 3: fee and plan type
The user fee amount, the plan type (prototype SEP under section 408(k) or prototype SIMPLE IRA plan under section 408(p)), initial application or amendment, and a box for a SEP with elective deferral provisions.
5306-A
Application for Approval of Prototype Simplified Employee Pension (SEP) or Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA Plan)
- Agency
- IRS
- Revision
- Rev. November 2019
- Fillable fields
- 79
- Pages
- 3
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 5306-A: Application for Approval of Prototype SEP or SIMPLE IRA Plan
Form 5306-A, Application for Approval of Prototype Simplified Employee Pension (SEP) or Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA Plan), is filed under section 408(k) or (p) of the Internal Revenue Code. The instructions say it is used by sponsors who want IRS approval of their prototype SEP agreements or SIMPLE IRA plans.
It is filed by the plan sponsor, such as a bank, federally insured credit union, insurance company, regulated investment company or trade or professional society or association, to get a favorable opinion letter that a SEP agreement or SIMPLE IRA plan to be used by more than one employer is acceptable in form. It is the sponsor's application, not a plan participant's form. The completed form goes to the IRS EP Opinion Letters unit with the plan documents and the user fee.
Part I holds identifying information, Part II asks where the SEP provisions appear and Part III asks where the SIMPLE IRA plan provisions appear. The instructions are printed on page 3 of the form. You can fill out Form 5306-A free in your browser on this page and download the result without an account.
What's on Form 5306-A
Lines 4 and 5: applicant and contact
The applicant's name, employer identification number and address, then the contact person, telephone number, email address and a box for an attached power of attorney.
Lines 6 to 8: submission and sponsor
The type of submission, the mass submitter's name and file folder number when the plan is based on one, and the type of sponsoring organization.
Part II: SEP information
Questions 9a to 9f on coverage, allocation, the allocation formula, use with pre-approved traditional IRAs, withdrawal restrictions and the definition of compensation, with the plan article or section and page number for each.
Part III: SIMPLE IRA plan information
Questions 10a to 10r on page 2, covering eligible employers and employees, salary reduction agreements, matching or nonelective contributions, the financial institution and amendments.
Signature
A declaration under penalties of perjury with the signature of an officer, the date and the officer's title.
How to fill out Form 5306-A
- 1
Line 1
Enter the user fee submitted. The instructions say all applications must be accompanied by the appropriate user fee, found in Rev. Proc. 2019-4 or the latest annual update.
- 2
Lines 2 and 3
Check SEP or SIMPLE IRA plan, then initial application or amendment. For an amendment, enter the letter serial number, date and file folder number from the latest opinion letter. Check line 3 for a SEP providing elective deferrals meant to meet section 408(k)(6).
- 3
Lines 4 and 5
Enter the applicant's name, EIN and address, including any suite or room number after the street number. Add the contact person and check 5d if a power of attorney is attached.
- 4
Lines 6 to 8
Check one submission type. If box 6c or 6d is checked, enter the mass submitter's name and the file folder number of its plan. Then check the type of sponsoring organization.
- 5
Parts II and III
Attach the SEP or SIMPLE IRA plan documents and enter the plan article or section and page number for each question. Write N/A if an item does not apply. The form points to sample language at www.irs.gov/LRMS.
- 6
Sign
An officer authorized to sign, or another person authorized under a power of attorney, signs and dates the application. The power of attorney is sent with the application.
Why fill Form 5306-A 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
Where to send it, what to include and the fee
Where to file
The instructions give this address: Internal Revenue Service, Attn: EP Opinion Letters, TE/GE Stop 31A Team 105, P.O. Box 12192, Covington, KY 41012-0192.
Private delivery services
Private delivery services can't deliver to the P.O. box. The instructions give Internal Revenue Service, Attn: EP Opinion Letters, 7940 Kentucky Drive, TE/GE Stop 31A Team 105, Florence, KY 41042.
What to file
The application and one copy of all documents that make up the SEP agreement or SIMPLE IRA plan. For an amendment, include a copy of the amendment and an explanation of its effect.
User fee
The instructions say applications submitted without the proper user fee will not be processed and will be returned to the applicant.
Approval is optional
The instructions say the sponsor is not required to apply for approval, but the information on the form is required to receive an opinion letter from the IRS.
Related forms
5306
Application for Approval of Prototype or Employer Sponsored Individual Retirement Arrangement (IRA)
68 fields, 3 pages
5305-SEP
Simplifies Employee Pension-Individual Retirement Accounts Contribution Agreement
7 fields, 2 pages
5305A-SEP
Salary Reduction Simplified Employee Pension--Individual Retirement Accounts Contribution Agreement
221 fields, 8 pages
5305-SIMPLE
Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)-for Use With a Designated Financial Institution
32 fields, 6 pages
5304-SIMPLE
Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)--Not for Use With a Designated Financial Institution
32 fields, 6 pages
5305-S
SIMPLE Individual Retirement Trust Account
9 fields, 2 pages
Who files Form 5306-A?
The instructions say Form 5306-A requests a favorable opinion letter for a SEP agreement or SIMPLE IRA plan to be used by more than one employer.
Official sources and the blank
Do it all with indox
No tool matches that search.
Questions about Form 5306-A
Who files Form 5306-A?
The plan sponsor. The instructions list banks, federally insured credit unions, savings and loan associations that qualify as banks, insurance companies, regulated investment companies and trade or professional societies or associations.
Does an employer that adopts a SEP file Form 5306-A?
The form is for a sponsor seeking an opinion letter on a SEP or SIMPLE IRA plan to be used by more than one employer. The instructions say not to file it if a Form 5304 or 5305 series model form is used.
Is there a fee?
Yes. The instructions say every application needs the appropriate user fee, found in Rev. Proc. 2019-4 or its latest annual update, and an application without it is returned unprocessed.
Where is Form 5306-A mailed?
To Internal Revenue Service, Attn: EP Opinion Letters, TE/GE Stop 31A Team 105, P.O. Box 12192, Covington, KY 41012-0192, or to the Florence, KY street address when using a private delivery service.
What does line 3 mean?
It is checked for a SEP with elective deferrals meant to meet section 408(k)(6). The instructions say that section was repealed effective December 31, 1996, except for a SEP whose terms on that date provided for elective deferrals.
Can one document combine a SEP and a prototype IRA?
The instructions say the IRS will not issue an opinion letter on a document that combines a prototype SEP or SIMPLE IRA plan with a prototype individual retirement account or annuity.