Group/pooled trust sponsors file Form 5316 to request a determination letter from the IRS for a determination that the trust is a group trust arrangement. Current revision Form 5316 must be submitted electronically through Pay.gov. You can access the most recent revision of the form at Pay.gov. To submit Form 5316, you must: Register for an account on Pay.gov. Enter "5316" in the search box and select Form 5316. Complete the form. Instructions for Form 5316 (Print version PDF) Recent developments None at this time. Other items you may find useful All Form 5316 revisions About Publication 947, Practice Before the IRS and Power of Attorney Other current products Related items About Form 2848, Power of Attorney and Declaration of Representative About Form 8821, Tax Information Authorization About Form SS-4, Application for Employer Identification Number (EIN)
