[Code of Federal Regulations]
[Title 26, Volume 5]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.404(a)-2A]

[Page 435-436]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.404(a)-2A  Information to be furnished by employer; taxable 
years ending on or after December 31, 1971, and before December 31, 1975.

    (a) In general. For any taxable year ending on or after December 31, 
1971, any employer who maintains a pension, annuity, stock bonus, 
profit-sharing, or other funded plan of deferred compensation shall file 
the forms prescribed by this section. An employer (including a self-
employed individual) maintaining such a plan shall furnish such 
information as is required by the forms and the instructions relating 
thereto. The forms shall be filed in the manner and at the time 
prescribed under paragraph (c) of this section. See Sec. 1.404(a)-2 
with respect to information to be furnished for taxable years ending 
before December 31, 1971. For purposes of this section, in the case of a 
plan of several employers described in Sec. 1.401-1(d), each employer 
shall be deemed to be maintaining a separate plan corresponding to the 
plan of which the trust is a part. For information required to be 
furnished with respect to a funded deferred compensation plan

[[Page 436]]

maintained by an employer who is exempt from tax under section 501(a), 
see Sec. 1.6033-2(a)(2)(ii)(i).
    (b) Forms. The forms prescribed by this section are:
    (1) Form 4848, generally relating to information concerning the 
qualification of the plan, and deductions for contributions made on 
behalf of employees or self-employed individuals,
    (2) Form 4849, generally relating to the financial position of the 
trust, fund, or custodial or fiduciary account which is a part of the 
plan, and
    (3) For any taxable year ending on or after December 31, 1971, and 
before December 31, 1972, Forms 2950 and 2950SE, relating to the 
identification of plans to which an employer has made a contribution and 
information with respect to a deduction for a contribution made on 
behalf of a self-employed individual, respectively.
    (c) Filing requirements. (1) Form 4848 shall be filed by the 
employer for each taxable year during which he maintains a pension, 
annuity, stock bonus, profit-sharing, or other funded plan of deferred 
compensation. Such form shall be filed on or before the 15th day of the 
5th month following the close of the employer's taxable year. For rules 
relating to the extension of time for filing, see section 6081 and the 
regulations thereunder and the instructions for Form 4848.
    (2) Form 4849 shall be filed by the employer as an attachment to 
Form 4848 for each taxable year during which he maintains a pension, 
annuity, stock bonus, profit-sharing, or other funded plan of deferred 
compensation unless the employer (i) has been notified in writing that 
Form 4849 will be filed by the fiduciary for such plan as an attachment 
to Form 990-P or (ii) is not required to file Form 4849 under the 
instructions relating thereto.
    (3) For any taxable year ending on or after December 31, 1971, and 
before December 31, 1972, Form 2950 shall be filed with the employer's 
tax return for any such taxable year during which a pension, annuity, 
stock bonus, profit-sharing, or other funded plan of deferred 
compensation is maintained.
    (4) For any taxable year ending on or after December 31, 1971, and 
before December 31, 1972, Form 2950SE shall be filed by each self-
employed individual with his income tax return for any such taxable year 
in which he claims a deduction for contributions made on his behalf.
    (d) Additional information. In addition to the information otherwise 
required to be furnished by this section, the district director may 
require any further information that he considers necessary to determine 
allowable deductions under section 404 or qualification under section 
401.
    (e) Records. Records substantiating all data and information 
required by this section to be filed must be kept at all times available 
for inspection by internal revenue officers at the main office or place 
of business of the employer.

[T.D. 7165, 37 FR 5025, Mar. 9, 1972, as amended by T.D. 7223, 37 FR 
24748, Nov. 21, 1972; T.D. 7551, 43 FR 29292, July 7, 1978]