OMB control number

Opinion Letter Applications for Pre-Approved Plans (Forms 4461, 4461-A, 4461-B, and 4461-C)

OMB 1545-0169 · TREAS/IRS.

OMB 1545-0169

Treasury Regulations section 601.201, as authorized by 5 U.S.C. 301 and 5 U.S.C. 552, provides that it is the practice of the Internal Revenue Service to answer inquiries of individuals and organizations, whenever appropriate in the interest of sound tax administration, as to their status for tax purposes and as to the tax effects of their acts or transactions. Forms 4461, 4461-A, 4461-B, and 4461-C are used by providers or mass submitters to apply for an opinion letter under the Pre-Approved Plans program regarding the qualification in form of standardized and non-standardized plans with respect to the requirements of Internal Revenue Code (IRC) sections 401, 403(a), 403(b), and 4975(e)(7).

The latest form for Opinion Letter Applications for Pre-Approved Plans (Forms 4461, 4461-A, 4461-B, and 4461-C) expires 2028-09-30 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
Form 4461-C Application for Approval of Standardized or Nonstandardized 403(b) Pre-Approved Plans Form and Instruction
Form 4461-B Application for Approval of Standardized or Nonstandardized Pre-Approved Plans- Mass Submitter Adopting Provider Form and Instruction
Form 4461-A Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan Form and Instruction
Form 4461 Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans Form and Instruction
2025 Supporting Statement (1545-0169)-clean.docx Supporting Statement A
Application for Approval of Standardized or Nonstandardized 403(b) Pre-Approved Plans Form and Instruction
Application for Approval of Standardized or Nonstandardized Pre-Approved Plans- Mass Submitter Adopting Provider Form and Instruction
Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan Form and Instruction
Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans Form and Instruction

All Historical Document Collections

202504-1545-008	Extension without change of a currently approved collection	2025-08-01
202203-1545-021 Approved without change	Revision of a currently approved collection	2022-04-08
201907-1545-006 Approved without change	Revision of a currently approved collection	2019-08-28
201509-1545-003 Approved without change	Reinstatement without change of a previously approved collection	2016-04-27
201208-1545-012 Approved without change	Extension without change of a currently approved collection	2012-08-30
201110-1545-049 Approved without change	No material or nonsubstantive change to a currently approved collection	2012-01-18
200905-1545-019 Approved without change	Extension without change of a currently approved collection	2009-06-30
200712-1545-008 Approved without change	No material or nonsubstantive change to a currently approved collection	2007-12-17
200604-1545-049 Approved without change	Extension without change of a currently approved collection	2006-04-28
200305-1545-017 Approved without change	Revision of a currently approved collection	2003-05-13
200006-1545-001 Approved without change	Extension without change of a currently approved collection	2000-06-05
200002-1545-011 Approved without change	Revision of a currently approved collection	2000-02-28
199705-1545-003 Approved without change	Extension without change of a currently approved collection	1997-05-09
199609-1545-025 Approved without change	No material or nonsubstantive change to a currently approved collection	1996-09-19
199401-1545-010 Approved without change	Extension without change of a currently approved collection	1994-01-06
199104-1545-015 Approved without change	Revision of a currently approved collection	1991-04-29
198904-1545-082 Approved with change	No material or nonsubstantive change to a currently approved collection	1989-04-20
198904-1545-048 Approved with change	No material or nonsubstantive change to a currently approved collection	1989-04-10
198810-1545-006 Approved without change	Revision of a currently approved collection	1988-10-28
198703-1545-051 Approved with change	No material or nonsubstantive change to a currently approved collection	1987-03-12
198701-1545-005 Approved without change	Revision of a currently approved collection	1987-01-12
198403-1545-002 Approved without change	Revision of a currently approved collection	1984-03-01
198311-1545-008 Withdrawn and continue	Revision of a currently approved collection	1983-11-17
198303-1545-044 Approved with change	No material or nonsubstantive change to a currently approved collection	1983-03-24
198211-1545-020 Approved without change	Revision of a currently approved collection	1982-11-04
198112-1545-007 Approved without change	Revision of a currently approved collection	1981-12-31
198109-1545-195 Approved without change	Revision of a currently approved collection	1981-09-30
198104-1545-169 Approved without change	Revision of a currently approved collection	1981-04-01

OMB Details

Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans

Federal Enterprise Architecture: General Government - Taxation Management

Form 4461	Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans	Fillable Fileable	Form and instruction
Form Attachment I for ESOP Provisions	Attachment I for ESOP Provisions	Fillable Fileable	Form and instruction
Form Attachment I	Attachment I for Application of Pre-approved Defined Contribution Plans	Fillable Fileable	Form and instruction

Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.