OMB control number
Form 5304-SIMPLE; Form 5305-SIMPLE; Notice 98-4
OMB 1545-1502 · TREAS/IRS.
Forms 5304-SIMPLE and 5305-SIMPLE are used by an employer to permit employees to make salary reduction contributions to a savings incentive match plan (SIMPLE IRA) described in Code section 408(p). These forms are not to be filed with IRS, but to be retained in the employers' records as proof of establishing such a plan, thereby justifying a deduction for contributions made to the SIMPLE IRA. The data is used to verify the deduction. Notice 98-4 provides guidance for employers and trustees regarding how they can comply with the requirements of Code section 408(p) in establishing and maintaining a SIMPLE Plan.
The latest form for Form 5304-SIMPLE; Form 5305-SIMPLE; Notice 98-4 expires 2029-01-31 and can be found here.
Document Name |
|---|
Form |
Form |
Supporting Statement A |
Form 5304 SIMPLE Form 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)-Not for Use With a Designated Financial Institution
2025 Supporting Statement 1545-1502.docx
Form 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)-Not for Use With a Designated Financial Institution Form 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)-Not for Use With a Designated Financial Institution
Federal Enterprise Architecture: General Government - Taxation Management
| Form 5304 SIMPLE | Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)Not for Use With a Designated Financial Institution | Fillable Printable | Form |
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