Step 1 of 7 · Who owes the tax

Form 5330 — Section A: Prohibited transactions and contribution taxes

Nondeductible contributions, excess 403(b)(7)(A) custodial-account contributions, prohibited transactions with a disqualified person, disqualified welfare benefits, ESOP dispositions, and prohibited ESOP allocations.

This return reports Section A taxes only.

A Form 5330 may report the taxes of one section. If you also owe an excise tax from another section, it has its own due date and needs its own Form 5330 — start a second one from the section list.

Due: The last day of the 7th month after the end of the tax year of the employer (or other person who must file this return).

Who owes the tax

Form 5330 is filed by whoever is liable for the excise tax. That is not automatically the plan, its sponsor, the account's custodian, the plan administrator, or the person filling this in — and whoever signs is asked for separately, later.

What kind of taxpayer owes the tax?

Name controlThe first four characters the IRS has on file. Leave blank if you are unsure.In care ofPhoneTen digits.

Filer address

This address is outside the United States

StreetStreet 2 (suite, unit)The IRS return holds one street line of 35 characters — both boxes go on it, so abbreviate.City

State

ZIP