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I.R.C. § 6058

Information required in connection with certain plans of deferred compensation
USC 2013 ed., current through 2014-01-16 · superseded Jan 14, 2019 · last amended by Pub. L. 99-514
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(a) In general Every employer who maintains a pension, annuity, stock bonus, profit-sharing, or other funded plan of deferred compensation described in part I of subchapter D of chapter 1, or the plan administrator (within the meaning of section 414(g)) of the plan, shall file an annual return stating such information as the Secretary may by regulations prescribe with respect to the qualification, financial conditions, and operations of the plan; except that, in the discretion of the Secretary, the employer may be relieved from stating in its return any information which is reported in other returns.
(b) Actuarial statement in case of mergers, etc. Not less than 30 days before a merger, consolidation, or transfer of assets or liabilities of a plan described in subsection (a) to another plan, the plan administrator (within the meaning of section 414(g)) shall file an actuarial statement of valuation evidencing compliance with the requirements of section 401(a)(12).
(c) Employer For purposes of this section, the term "employer" includes a person described in section 401(c)(4) and an individual who establishes an individual retirement plan.
(d) Coordination with income tax returns, etc. An individual who establishes an individual retirement plan shall not be required to file a return under this section with respect to such plan for any taxable year for which there is—
(1) no special IRP tax, and
(2) no plan activity other than—
(A) the making of contributions (other than rollover contributions), and
(B) the making of distributions.
(e) Special IRP tax defined For purposes of this section, the term "special IRP tax" means a tax imposed by—
(2) section 4973, or
(f) Cross references For provisions relating to penalties for failure to file a return required by this section, see section 6652(e).
For coordination between the Department of the Treasury and the Department of Labor with respect to the information required under this section, see section 3004 of title III of the Employee Retirement Income Security Act of 1974.
Source credit, amendments & notes

(Added Pub. L. 93–406, title II, §1031(a), Sept. 2, 1974, 88 Stat. 945; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–600, title I, §157(k)(1), Nov. 6, 1978, 92 Stat. 2809; Pub. L. 98–369, div. A, title IV, §491(d)(48), July 18, 1984, 98 Stat. 852; Pub. L. 99–514, title XV, §1501(d)(1)(D), Oct. 22, 1986, 100 Stat. 2740.)

References in Text

Section 408(f), referred to in subsec. (e)(1), was repealed by Pub. L. 99–514, title XI, §1123(d)(2), Oct. 22, 1986, 100 Stat. 2475.

Section 3004 of title III of the Employee Retirement Income Security Act of 1974, referred to in subsec. (f), is classified to section 1204 of Title 29, Labor.

Amendments

1986—Subsec. (f). Pub. L. 99–514 substituted “section 6652(e)” for “section 6652(f)”.

1984—Subsec. (e). Pub. L. 98–369 struck out par. (2) which included a tax imposed by section 409(c) within term “special IRP tax”, and redesignated pars. (3) and (4) as (2) and (3), respectively.

1978—Subsec. (c). Pub. L. 95–600 substituted “an individual retirement plan” for “an individual retirement account or annuity described in section 408”.

Subsecs. (d) to (f). Pub. L. 95–600 added subsecs. (d) and (e) and redesignated former subsec. (d) as (f).

1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Effective Date of 1986 Amendment

Amendment by Pub. L. 99–514 applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L. 99–514, set out as an Effective Date note under section 6721 of this title.

Effective Date of 1984 Amendment

Amendment by Pub. L. 98–369 applicable to obligations issued after Dec. 31, 1983, see section 491(f)(1) of Pub. L. 98–369, set out as a note under section 62 of this title.

Effective Date of 1978 Amendment

Pub. L. 95–600, title I, §157(k)(3), Nov. 6, 1978, 92 Stat. 2809, provided that: “The amendments made by paragraph (1) [amending this section] shall apply to returns for taxable years beginning after December 31, 1977. The amendment made by paragraph (2) [amending section 7701 of this title] shall apply to taxable years beginning after December 31, 1974.”

Effective Date

Section effective Sept. 2, 1974, except that the requirements of subsec. (a) shall apply only with respect to plan years beginning after Sept. 2, 1974, see section 1034 of Pub. L. 93–406, set out as a note under section 6057 of this title.

Reporting Simplification

Pub. L. 109–280, title XI, §1103, Aug. 17, 2006, 120 Stat. 1057, provided that:

“(a) Simplified Annual Filing Requirement for Owners and Their Spouses.—

“(1) In general.—The Secretary of the Treasury shall modify the requirements for filing annual returns with respect to one-participant retirement plans to ensure that such plans with assets of $250,000 or less as of the close of the plan year need not file a return for that year.

“(2) One-participant retirement plan defined.—For purposes of this subsection, the term ‘one-participant retirement plan’ means a retirement plan with respect to which the following requirements are met:

“(A) on the first day of the plan year—

“(i) the plan covered only one individual (or the individual and the individual's spouse) and the individual owned 100 percent of the plan sponsor (whether or not incorporated), or

“(ii) the plan covered only one or more partners (or partners and their spouses) in the plan sponsor;

“(B) the plan meets the minimum coverage requirements of section 410(b) of the Internal Revenue Code of 1986 without being combined with any other plan of the business that covers the employees of the business;

“(C) the plan does not provide benefits to anyone except the individual (and the individual's spouse) or the partners (and their spouses);

“(D) the plan does not cover a business that is a member of an affiliated service group, a controlled group of corporations, or a group of businesses under common control; and

“(E) the plan does not cover a business that uses the services of leased employees (within the meaning of section 414(n) of such Code).

For purposes of this paragraph, the term ‘partner’ includes a 2-percent shareholder (as defined in section 1372(b) of such Code) of an S corporation.

“(3) Other definitions.—Terms used in paragraph (2) which are also used in section 414 of the Internal Revenue Code of 1986 shall have the respective meanings given such terms by such section.

“(4) Effective date.—The provisions of this subsection shall apply to plan years beginning on or after January 1, 2007.

“(b) Simplified Annual Filing Requirement for Plans With Fewer Than 25 Participants.—In the case of plan years beginning after December 31, 2006, the Secretary of the Treasury and the Secretary of Labor shall provide for the filing of a simplified annual return for any retirement plan which covers less than 25 participants on the first day of a plan year and which meets the requirements described in subparagraphs (B), (D), and (E) of subsection (a)(2).”

I.R.C. § 6058 — Information required in connection with certain plans of deferred compensation · USC 2013 ed., current through 2014-01-16 · https://pensionresource.website/EAMain?content=EAMain.Law&id=irc-6058&asof=1994-08-15 · printed Oct 16, 2026
On this page
  • (a) In general
  • (b) Actuarial statement in case of mergers, etc.
  • (c) Employer
  • (d) Coordination with income tax returns, etc.
  • (e) Special IRP tax defined
  • (f) Cross references
Cited by (code & regs)
Treasury Regulations
  • Treas. Reg. § 301.6058-1 Information required in connection with certain plans of deferred compensation.
  • Treas. Reg. § 301.6058-2 Required use of electronic form for filing requirements relating to information required in connection with certain plans of deferred compensation.
Guidance addressing this section
IRS / Treasury
Final Rules
Revenue Procedures
  • Rev. Proc. 2015-32 Jun 15, 2015 — This revenue procedure establishes a permanent program providing administrative relief to the plan administrators and plan sponsors of certain retirement plans…
  • Rev. Proc. 2014-32 Jun 2, 2014 — This revenue procedure establishes a pilot program providing administrative relief to plan administrators and plan sponsors of certain retirement plans from th…
Notices
  • Notice 2014-34 Jun 2, 2014 — This notice contains updates for the corporate bond weighted average interest rate for plan years beginning in May 2014; the 24-month average segment rates; th…
  • Notice 2014-35 Jun 2, 2014 — This notice provides administrative relief from the penalties under §§ 6652(d), 6652(e), and 6692 of the Code for a failure to timely comply with certain annua…
Proposed Rules
  • 78 FR 53704Proposed Aug 30, 2013 — Employee Retirement Benefit Plan Returns Required on Magnetic Media (a)
Also cited in 29 other documents
IRS / Treasury
Notices
  • Notice 2026-48 Aug 24, 2026 — Notice of Intent to Issue Regulations with Respect to Saver’s Match Contributions
  • Notice 2024-65 Sep 23, 2024 — Request for Comments Regarding Implementation of Saver’s Match Contributions
  • Notice 2009-71 Aug 31, 2009 — Special rules governing eligible combined plans. The Treasury Department and the Service plan to issue guidance relating to eligible combined plans under secti…
Revenue Procedures
  • Rev. Proc. 2026-4Modified Dec 29, 2025 — This revenue procedure contains updates relating to the types of advice the Internal Revenue Service provides to taxpayers on issues under the jurisdiction of …
    Modified by Rev. Proc. 2026-30
  • Rev. Proc. 2025-4Superseded Dec 30, 2024 — This document updates Rev. Proc. 2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    Superseded by Rev. Proc. 2026-4
  • Rev. Proc. 2024-4Superseded Jan 2, 2024 — This document updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    Superseded by Rev. Proc. 2025-4
  • Rev. Proc. 2023-4Superseded Jan 3, 2023 — This document updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    Superseded by Rev. Proc. 2024-4
  • Rev. Proc. 2022-4Superseded Jan 3, 2022 — This document updates Rev. Proc. 2021-4, 2021-1 IRB 157, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the …
    Superseded by Rev. Proc. 2023-4
  • Rev. Proc. 2021-4Superseded Jan 4, 2021 — This document updates Rev. Proc. 2020-4, 2020-1 I.R.B. 148, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of t…
    Superseded by Rev. Proc. 2022-4
  • Rev. Proc. 2020-4 Jan 2, 2020 — This revenue procedure contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Ru…
  • Rev. Proc. 2019-4 Jan 2, 2019 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office. Rev. Proc. 20…
  • Rev. Proc. 2018-4 Jan 2, 2018 — This procedure contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division…
  • Rev. Proc. 2017-4 Jan 3, 2017 — This procedure contains consolidated and revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government …
  • Rev. Proc. 2015-47Superseded Sep 28, 2015 — This revenue procedure sets forth procedures for plan administrators and plan sponsors that are required to file electronically Form 8955-SSA, "Annual Registra… (a)
    Superseded by Rev. Proc. 2023-31
  • Rev. Proc. 2014-4 Jan 2, 2014 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela…
  • Rev. Proc. 2013-4Modified Jan 2, 2013 — Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters rela…
    Modified by Rev. Proc. 2013-22
Final Rules
  • 88 FR 11984 Feb 24, 2023 — Annual Information Return/Reports
  • 88 FR 11754 Feb 23, 2023 — Electronic-Filing Requirements for Specified Returns and Other Documents
  • 79 FR 58256 Sep 29, 2014 — Employee Retirement Benefit Plan Returns Required on Magnetic Media
Proposed Rules
  • REG-121508-18Proposed Apr 11, 2022 — Notice of Proposed Rulemaking
  • 86 FR 39910Proposed Jul 23, 2021 — Electronic-Filing Requirements for Specified Returns and Other Documents Comments due Sep 21, 2021 (a)(d)(3)
Revenue Rulings
  • Rev. Rul. 2003-88 Aug 11, 2003 — Section 4971; running of statute of limitations; and filing of form. This ruling states that the filing of a Form 5330, and not the filing of a Form 5500, star… (a)
Department of Labor (EBSA)
Proposed Rules
  • 86 FR 51488Proposed Sep 15, 2021 — Proposed Revision of Annual Information Return/Reports Comments due Nov 1, 2021 (a)
  • 86 FR 51284Proposed Sep 15, 2021 — Annual Reporting and Disclosure Comments due Nov 1, 2021 (a)
  • 81 FR 47534Proposed Jul 21, 2016 — Proposed Revision of Annual Information Return/Reports Comments due Oct 4, 2016
  • 79 FR 58720Proposed Sep 30, 2014 — Electronic Filing of Notices for Apprenticeship and Training Plans and Statements for Pension Plans for Certain Select Employees Comments due Dec 29, 2014
  • 76 FR 76222Proposed Dec 6, 2011 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities Comments due Mar 5, 2012
Final Rules
  • 78 FR 13781 Mar 1, 2013 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
  • 76 FR 18649 Apr 5, 2011 — Technical Revisions to Actuarial Information on Form 5500 Annual Return/Report for Pension Plans Electing Funding Alternatives Under Pension Relief Act of 2010 (a)
Tax Court (8) · DOL/Federal (0)
U.S. Tax Court (8)
Also cite this provision (8)
Private Letter Rulings (2)
Private Letter Rulings (2)
Also cite this provision (2)

Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Jan 4, 1995Jan 13, 2019USC 2013 ed., current through 2014-01-16 run 13Pub. L. 99-514View
Jan 14, 2019Jan 4, 2023USC 2018 ed., current through 2019-01-14 run 18Pub. L. 115-141View · Redline (sign in)
Jan 5, 2023currentUSC 2024 ed., current through 2025-01-06 run 1Pub. L. 117-328View · Redline (sign in)
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