E-filing coming soon. We're working through IRS MeF authorization. All returns currently prepared for paper filing — full instructions included.
IRS Form 5330 · Rev. December 2025

Stop wrestling with
Form 5330.

The only dedicated tool for preparing IRS Form 5330 excise tax returns. Accurate calculations, the official PDF, ready to mail in minutes.

✓ No software to install  ·  ✓ Official IRS PDF output  ·  ✓ All schedules included
$15B+
Excise tax assessed annually
5,000+
Form 5330s filed per year
1
Authorized e-file provider (not us, yet)
~$500
Typical CPA fee for this form
Four steps. Minutes, not hours.

We guide you through every line. No tax software subscription, no billable hours.

1

Enter filer & plan info

Name, EIN, plan sponsor, plan number, and tax year. The same fields as the top of the IRS form.

2

Select the excise tax

Choose the IRC section that applies — late deposits (§ 4975), ADP failure (§ 4979), nondeductible contributions (§ 4972), or reversion (§ 4980).

3

Enter transaction details

Add payroll dates and deposit dates for late deposits. We calculate lost earnings using the correct IRC § 6621 rate automatically.

4

Download & mail

Get the completed, IRS-official Form 5330 PDF — all schedules filled. Sign it, attach payment, and mail to IRS Ogden, UT.

Who uses 5330Prep?

From solo plan sponsors to TPA firms — built for anyone who needs to file Form 5330.

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TPA Plan

Third-Party Administrators

Handle Form 5330 for multiple plan sponsor clients — late deposits, ADP failures, and funding deficiencies. The TPA Plan gives you unlimited returns at a flat monthly rate, with client name saved per filing and bulk download.

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$99/filing

Small Business Plan Sponsors

Made a late 401(k) deposit? Contributed too much? You need to file Form 5330 — but you don't need a CPA to do it. 5330Prep guides you through the calculation and generates the IRS-official PDF in minutes.

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$99/filing

Medical Practices & Solo Physicians

Solo practices and group medical practices frequently miss the small-plan deposit window. If you run a solo 401(k) or SEP and contributions were late, 5330Prep handles the § 4975 excise tax calculation without an expensive ERPA consultation.

5330Prep for Medical Practices →
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$99/filing or TPA Plan

CPAs & Tax Professionals

File Form 5330 for clients without a dedicated benefits platform. Per-filing pricing means you only pay when you need it. The completed IRS PDF is ready to sign as paid preparer and mail — no subscription required for occasional filers.

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All 12 Form 5330 schedules covered

Every IRC section on Form 5330 — from late deposits and ADP failures to defined benefit funding deficiencies and notice failures.

§ 4975 · Schedule C

Prohibited Transactions

Late deposits of participant contributions, loans to disqualified persons, and other prohibited transactions between the plan and a disqualified person.

15% initial excise tax
Due: Last day of 7th month after tax year end
§ 4979 · Schedule H

Excess Contributions (ADP/ACP)

Excess contributions returned due to a failed ADP test under § 401(k) or a failed ACP test under § 401(m). The most common 401(k) correction trigger.

10% excise tax
Due: Last day of 15th month after plan year end
§ 4972 · Schedule A

Nondeductible Contributions

Employer contributions to qualified plans that exceed the § 404 deductible limit, including carryforward calculations from prior years.

10% excise tax
Due: Last day of 7th month after tax year end
§ 4980 · Schedule I

Plan Asset Reversion

Reversion of qualified plan assets to the employer upon plan termination. Rate depends on whether assets are contributed to a replacement plan.

20% or 50% excise tax
Due: Last day of month following reversion
§ 4973 · Schedule B

Excess 403(b)(7)(A) Contributions

Excess contributions to a 403(b)(7)(A) custodial account above the annual § 415(c) limit, including prior-year carryover amounts.

6% excise tax
Due: Last day of 7th month after tax year end
§ 4971(a) · Schedule D

Minimum Funding Deficiency

Accumulated funding deficiency for single-employer or multiemployer defined benefit plans under § 412.

10% (single) / 5% (multi)
Due: Last day of 10th month after plan year end
§ 4971(f) · Schedule E

Liquidity Shortfall

Failure to pay a required quarterly liquidity installment for a single-employer defined benefit plan under § 430.

10% of shortfall
Due: Last day of 10th month after plan year end
§ 4971(g) · Schedule F

Endangered / Critical Status

Multiemployer plan in endangered or critical status that fails to meet funding benchmarks or adopt a rehabilitation plan.

5% (endangered) / 10% (critical)
Due: Last day of 10th month after plan year end
§ 4977 · Schedule G

Excess Fringe Benefits

Employers who elected to continue a nontaxable fringe benefit policy. Tax applies to fringe benefits in excess of excludable amounts under § 132.

30% excise tax
Due: Last day of 7th month after tax year end
§ 4980F · Schedule J

Failure to Provide § 204(h) Notice

Failure to give timely notice of a plan amendment significantly reducing future benefit accruals — at least 45 days before the effective date.

$100/day per affected participant
Due: Last day of month following failure
§ 4965 · Schedule K

Prohibited Tax Shelter Transactions

Entity managers of qualified plans who approve or cause the plan to become party to a listed or prohibited reportable transaction.

$20,000 per act
Due: Last day of 5th month after tax year end
§ 4971(h) · Schedule L

CSEC Plan — No Funding Restoration Plan

Cooperative and Small Employer Charity (CSEC) plan sponsors that fail to adopt a written funding restoration plan within 180 days of actuarial certification.

$100/day
Due: Last day of 10th month after plan year end

E-filing authorization: in progress

We're working through the IRS Modernized e-File (MeF) authorization process for Form 5330 — including EFIN approval, Assurance Testing System (ATS) submissions, and PKI certificate setup. Currently, all returns are prepared for paper filing. We'll notify you the moment e-filing is live. There is currently only one authorized e-file provider for Form 5330 in the country.

E-file status
⏳ In Progress
MeF Authorization
Simple, transparent pricing

A fraction of what a CPA charges. No subscription required for occasional filers.

Free
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always free
Calculate your excise tax and review the full breakdown — no account or payment needed.
  • All 4 excise tax sections
  • Accurate tax calculation
  • Due date calculation
  • Filing summary
  • ✗ PDF download
  • ✗ Filing history
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Per Filing
$99
per return
For plan sponsors and occasional filers. Sign in and download your completed Form 5330 PDF.
  • Everything in Free
  • Official IRS Form 5330 PDF (Rev. 12-2025)
  • All schedules filled
  • Filing instructions included
  • Filing history (30 days)
  • ✗ Unlimited returns
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Compare: typical CPA fee for a Form 5330 is $300–$800 per return. ERPA hourly rates run $150–$350/hr.

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Official IRS form

We fill the actual IRS Form 5330 PDF (Rev. December 2025), not a facsimile. The form you download is the one the IRS expects.

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Accurate calculations

Lost earnings computed using IRC § 6621 underpayment rates. All 12 schedule lines cross-referenced per IRS instructions.

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Due dates auto-calculated

Every section has a different due date. We calculate yours automatically — 7th month rule, 15th month rule, reversion month rule.

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No data retained

We don't store your EIN, plan data, or filing details after your PDF is generated. Your information is yours.

Common questions
Form 5330 must be filed by employers, plan sponsors, disqualified persons, or entity managers who owe excise taxes under IRC sections 4965, 4971, 4972, 4973(a)(3), 4975, 4976, 4977, 4978, 4979, 4979A, 4980, or 4980F. The most common filers are plan sponsors with late 401(k) deposits (§ 4975) or failed ADP/ACP tests (§ 4979).
The late filing penalty is 5% of the unpaid excise tax for each month (or fraction of a month) the return is late, up to a maximum of 25%. A separate late payment penalty of 0.5% per month also applies. Interest accrues on any unpaid tax from the original due date. Reasonable cause relief may be available, but interest still accrues.
E-filing is required for filers who must file 10 or more returns of any type during the calendar year the Form 5330 is due (per T.D. 9972, effective for tax years ending after December 31, 2023). For most plan sponsors, paper filing is still permitted. There is currently only one IRS-authorized e-file provider for Form 5330. We are in the process of obtaining MeF authorization and will offer e-filing as soon as it's approved.
For late deposits of participant contributions, the "amount involved" is the lost earnings (interest) on the late amount — not the principal deposit itself. We calculate this automatically using the IRC § 6621 underpayment rate for the applicable quarter × the number of days late ÷ 365. The 15% excise tax is then applied to that lost earnings amount.
Mail the signed Form 5330 with payment to: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0150. Payment should be made payable to "United States Treasury." Do not send cash. You can also pay online at IRS.gov/Payments using EFTPS.
Yes. File Form 8868 on or before the normal due date to request an extension of up to 6 months. Note: an extension to file does not extend the time to pay. You must still pay the estimated excise tax by the original due date to avoid late payment penalties and interest. Form 5558 is no longer used for Form 5330 extensions (effective 2024).
Yes. TPAs can use the TPA Plan subscription to prepare unlimited Form 5330 returns for their clients at a flat monthly rate. Each return is downloaded as a separate PDF. The paid preparer section is included so you can sign the return as preparer. Your clients sign in the "Sign Here" section as the filer.
Still have questions? Email us at support@5330prep.com

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