Forms Checklist

IRA, Coverdell ESA, HSA, and SEP and SIMPLE IRA Plan

IMPORTANT NOTE TO ELECTRONIC FORMS USERS Updated forms and potential changes are delivered to you in periodic, electronic form updates. In certain instances, the most current version of an electronic form may vary from a printed form. To determine the most current version of an electronic form, please contact eforms@ascensus.com.

 

Ascensus' forms and documents are constantly monitored to accommodate changes brought about by new tax laws and, equally important, to respond to your requests and needs. This Forms Checklist provides you with the date of the most current version of the designated form or document. Versions which are technically inaccurate because of subsequent law changes or IRS pronouncements are listed in the column entitled "Obsolete Version." If no date appears in the obsolete column, all existing versions may be used—and so, the current version of pre-printed forms are generally available upon the depletion of existing inventory supplies. This checklist will be updated periodically.

If you need assistance or would like to update your forms inventory, contact a Customer Service Representative at 800-346-3860, option 2, suboption 1.

Lobby Brochure Checklist
Qualified Retirement Plan Forms Checklist

 

Account Establishment: Opening Documents

No. Name Current Version Obsolete Version
Traditional IRA
97 Traditional IRA Simplifier Trust - 5305 4/2020 A, B
98 Traditional IRA Simplifier Custodial - 5305-A 4/2020 A
100 Traditional IRA Simplifier Self-Directed Custodial - 5305-A 4/2020 A
97-IH Inherited Traditional IRA Simplifier Trust - 5305 10/2020 Any prior to 1/2009 B, C
98-IH Inherited Traditional IRA Simplifier Custodial - 5305-A 10/2020 Any prior to 1/2009 C
100-IH Inherited Traditional IRA Simplifier Self-Directed Custodial - 5305-A 10/2020 Any prior to 1/2009 C
 
Roth IRA
6097 Roth IRA Simplifier Trust - 5305-R 4/2020 A, B
6098 Roth IRA Simplifier Custodial - 5305-RA 4/2020 A
6100 Roth IRA Simplifier Self-Directed Custodial - 5305-RA 4/2020 A
6097-IH Inherited Roth IRA Simplifier Trust - 5305-R 10/2020 Any prior to 1/2009 B, C
6098-IH Inherited Roth IRA Simplifier Custodial - 5305-RA 10/2020 Any prior to 1/2009 C
6100-IH Inherited Roth IRA Simplifier Self-Directed Custodial - 5305-RA 10/2020 Any prior to 1/2009 C
 
SIMPLE IRA
1097 SIMPLE IRA Simplifier Trust - 5305-S 4/2020 A, B
1098 SIMPLE IRA Simplifier Custodial - 5305-SA 4/2020 A
1100 SIMPLE IRA Simplifier Self-Directed Custodial - 5305-SA 4/2020 A
 
Coverdell Education Savings Account (ESA)
5097 Coverdell ESA Simplifier Trust - 5305-E 10/2018 B, D
5098 Coverdell ESA Simplifier Custodial - 5305-EA 10/2018 D
 
Health Savings Account (HSA)
3499 HSA Simplifier Trust - 5305-B 10/2018 E
3500 HSA Simplifier Custodial - 5305-C 10/2018 E

 

IRA Maintenance Forms

No. Name Current Version Obsolete Version
IRA Contributions
106 Special Contributions 4/2020 Any prior obsolete
107 Traditional IRA Contribution and Investment Selection 1/2020 Any prior obsolete
109 Traditional IRA Contribution Eligibility 11/2022 Any prior obsolete
110 Conduit IRA Notice and Election    
135 IRA Certification for Late Rollover Contribution 10/2020 Any prior obsolete
489 IRA Automatic Rollover Agreement 3/2014
1107 SIMPLE IRA Contribution and Investment Selection 1/2020 Any prior obsolete
1109 SIMPLE IRA Contribution Eligibility 11/2022 Any prior obsolete
6107 Roth Contribution and Investment Selection 3/2018 Any prior to 10/2014
6109 Roth Contribution Eligibility 11/2022 Any prior obsolete
 
IRA Portability
302 Traditional and SIMPLE IRA Transfer Request 1/2020 Any prior obsolete
305 IRA Recharacterization Election 10/2020 Any prior to 10/2018
487 IRA Direct Rollover Request 3/2016 Any prior to 1/2002
6302 Roth IRA Transfer Request 10/2017 Any prior to 5/2002
6305 Roth IRA Direct Conversion Request 3/2022 Any prior to 3/2022. 3/2022 version compliant only if includes attached 1/2023 version Withholding Instructions (IRS Form W-4R)
 
IRA Distributions and Withholding
22 IRA Charitable Distribution Request 1/2020  
123 IRA Excess Removal Worksheet 1/2020 Any prior obsolete
314 IRA Withdrawal Authorization 3/2022 Any prior to 3/2022. 3/2022 version compliant only if includes attached 1/2023 version Withholding Instructions (IRS Form W-4R)
317 IRA Withholding Notice and Election (with current election included) 3/2022 Any prior to 3/2022. 3/2022 version compliant only if includes attached 1/2023 version Withholding Instructions (IRS Form W-4R)
319 IRA Substantially Equal Periodic Payment Election 3/2022 Any prior to 3/2022. 3/2022 version compliant only if includes attached 1/2023 version Withholding Instructions (IRS Form W-4R)
321 IRA Beneficiary Required Election - for deaths prior to January 1, 2020 1/2020 Any prior to 11/2002
322 IRA Required Minimum Distribution Scheduled Payment Election 3/2022 Any prior to 3/2022. 3/2022 version compliant only if includes attached 1/2023 version Withholding Instructions (IRS Form W-4R)
323 IRA Required Minimum Distribution Notice 1/2020 Any prior obsolete
324 IRA Scheduled Payment Election 3/2022 Any prior to 3/2022. 3/2022 version compliant only if includes attached 1/2023 version Withholding Instructions (IRS Form W-4R)
324-IH Inherited IRA Payment Election - for deaths prior to January 1, 2020 3/2022 Any prior to 3/2022. 3/2022 version compliant only if includes attached 1/2023 version Withholding Instructions (IRS Form W-4R)
341 IRA Beneficiary Required Election - for deaths on or after January 1, 2020 1/2020  
344-IH Inherited IRA Payment Election - for deaths on or after January 1, 2020 3/2022 Any prior to 3/2022. 3/2022 version compliant only if includes attached 1/2023 version Withholding Instructions (IRS Form W-4R)
6123 Roth IRA Excess Removal Worksheet 10/2015 Any prior to 1/2004
6314 Roth IRA Withdrawal Authorization 3/2022 Any prior to 3/2022. 3/2022 version compliant only if includes attached 1/2023 version Withholding Instructions (IRS Form W-4R)
80024 IRA State Income Tax Withholding Election 10/2022 Any prior obsolete after December 31, 2022
 
IRA Beneficiary Designations
121 IRA Beneficiary Reminder Notice 3/2014  
301 IRA Beneficiary Designation 4/2015  
301-SU IRA Beneficiary Designation Addendum 4/2015  
307 Inherited IRA Beneficiary Designation 4/2015  
 
IRA Changes
311 IRA Change of Account Information 3/2014  
2310 Investment Change 3/2014  

 

Coverdell ESA Maintenance Forms

No. Name Current Version Obsolete Version
ESA Contributions
106 Special Contributions 4/2020 Any prior to 3/2016
5107 Coverdell ESA Contribution and Investment Selection 10/2014 Any prior obsolete
5109 Coverdell ESA Contribution Eligibility 10/2015  
 
ESA Portability
5302 Coverdell ESA Transfer Request 7/2013 Any prior to 7/2001
 
ESA Distributions
5123 Coverdell ESA Excess Removal Worksheet 10/2015  
5314 Coverdell ESA Withdrawal Authorization 3/2019 Any prior to 10/2018
 
ESA Death Beneficiary Designations
5301 Coverdell ESA Death Beneficiary Designation 4/2015 Any prior to 1/2002
5301-SU Coverdell ESA Death Beneficiary Designation Addendum 4/2015  
 
ESA Changes
5311 Coverdell ESA Change of Account Information 3/2014  

 

HSA Maintenance Forms

No. Name Current Version Obsolete Version
HSA Contributions
3107 HSA Contribution and Investment Selection 10/2015 Any prior to 10/2004
3109 HSA Contribution Eligibility 11/2022 Any prior obsolete
3315 HSA Mistaken Distribution Payment 3/2014  
3322 Qualified HSA Funding Distribution Request 7/2013 Any prior to 10/2004
 
HSA Portability
3302 HSA Transfer Request 7/2013 Any prior to 10/2004
 
HSA Withdrawals
3123 HSA Excess Removal Worksheet 10/2015  
3314 HSA Withdrawal Authorization 4/2015 Any prior to 10/2004
 
HSA Beneficiary Designations
3121 HSA Beneficiary Reminder Notice 3/2014  
3301 HSA Beneficiary Designation 4/2015 Any prior to 10/2004
3301-SU HSA Beneficiary Designation Addendum 4/2015  
 
HSA Changes
2310 Investment Change 3/2014  
3311 HSA Information Change 3/2014  

 

SEP Plan Establishment

No. Name Current Version Obsolete Version
407 SEP Contribution Statement 1/2016 Any prior to 9/2002
Prototype SEP Plan Booklets
400 Standard SEP Plan Prototype Booklet 11/2022 Any prior obsolete*
410 Universal SEP Plan Prototype Booklet 11/2022 Any prior obsolete*
SEP Plan Prototype Employee Information Booklets
411 Universal SEP Employee Information Booklet 11/2022 Any prior obsolete
421 Standard SEP Employee Information Handbook 11/2022 Any prior obsolete
 
Government SEP Plan Booklet
416 5305-SEP Plan Kit 11/2022 Any prior obsolete

 

SIMPLE IRA Plan Establishment

No. Name Current Version Obsolete Version
Prototype SIMPLE IRA Plan Booklet
600 SIMPLE IRA Plan Prototype Booklet 11/2022 Any prior obsolete*
 
Government SIMPLE IRA Plan Booklets
516 5305-SIMPLE - For use with a DFI 11/2022 Any prior obsolete
517 5304-SIMPLE - Not subject to DFI rules 11/2022 Any prior obsolete

 

Key
A Any prior to 10/2006 obsolete; versions dated 5/2002 through 10/2018 are obsolete unless accompanied by the appropriate disclosure statement amendment; strongly recommend the current version
B Include use for managed and self-directed trust accounts.
C Versions dated 1/2009 through 9/2017 require a disclosure statement amendment; strongly recommend the current version.
D Any prior to 10/2014 are obsolete unless accompanied by the appropriate disclosure statement amendment; strongly recommend the current version.
E Any prior to 5/2012 are obsolete unless accompanied by the appropriate disclosure statement amendment; strongly recommend the current version.
Versions prior to 4/2008 should be used with caution regarding automatic rollovers to inherited IRAs.
Versions prior to 4/2006 should not be used for Roth IRAs.
Versions prior to 1/2007 should not be used to request or to certify a rollover of inherited retirement plan assets into an inherited IRA.
Versions prior to 4/2008 should be used with caution regarding rollovers of designated Roth contributions.
* Prior to the 11/2022 update, prototype SEP and SIMPLE IRA plan forms and documents were maintained separately. Now, all the forms that collectively made up the former plan establishment “kits” are maintained within single item booklets. While each form within the booklets retains its individual item number and revision date, an update to any form whereby the prior revision is deemed obsolete deems the entire booklet obsolete. Any remaining prototype SEP and SIMPLE IRA kits/standalone forms should be used with caution.

 

Lobby Brochure Checklist
Qualified Retirement Plan Forms Checklist