Search 204,113 credit-eligible plans to pre-populate your filing. Or skip this step to enter details manually.
✓
🏢 Company & Employer Information
📋 Plan & Credit Details
Prior-year employees who earned ≥ $5,000
Non-highly-compensated employees
Employees with comp less than $100,000
Total annual ER contributions for sub-$100K employees
Qualified costs to set up and administer the plan
Calendar year the plan becomes effective
✅ Review Your Information
📊 5-Year Credit Summary
$0
Estimated 5-Year Tax Credit Total
📥 Download Filing Package
Generate your Form 8881 worksheet and CPA-ready documents.
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IRS Form 8881
The actual IRS form, pre-filled with your data. Print or file electronically.
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Advisor → CPA Summary
Hand this to your CPA. 15 numbers to transfer, plain English instructions.
📊
Sponsor Summary
Client-facing overview showing credits earned and next steps.
⚡ Estimated Values Detected
The Non-HCE Eligible and Employees Under $100K fields contain estimates based on your total employee count. These numbers directly affect your credit calculation and the Form 8881 worksheet.
For accurate filing, verify these with your payroll records or TPA.
📖 File(k) Help Center
Quick Start
How to Use
Form 8881
Glossary
FAQ
What's New
Welcome to File(k)
File(k) prepares your SECURE 2.0 tax credit filing package. Search for your plan, verify the details, and generate professional Form 8881 worksheets and CPA-ready documents in minutes.
What you'll get: A Form 8881 Worksheet mapping to IRS form lines, an Advisor→CPA transfer sheet, and a Sponsor Summary — all as downloadable PDFs.
1
Find Your Plan
Search 204,113 credit-eligible plans by name, EIN, or TPA. Your plan data auto-fills the wizard.
2
Verify Company Info
Confirm employer name, EIN, address, and contact info for the Form 8881 header.
3
Confirm Plan Details
Review employee counts, contributions, and plan features. Verify estimated fields.
4
Review & Calculate
See all inputs at a glance, then run the 5-year credit calculation.
5
Download Package
Generate your Form 8881 Worksheet, CPA Summary, and Sponsor Summary as PDFs.
How to Use File(k)
Coming from Credit(k)?
If you clicked "Prepare Filing with File(k)" from Credit(k), your plan data is already pre-filled. Start at Step 2 to verify and complete the company information.
Estimated Fields (⚡)
When File(k) auto-populates from plan data, the Non-HCE Eligible and Employees Under $100K fields are estimated (90% and 80% of total employees). These appear with an amber border and ⚡ badge. Click into the field and enter the actual number from your payroll records for accurate filing.
The Three Documents
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Form 8881 Worksheet
Maps line-by-line to IRS Form 8881. Your CPA transfers these numbers directly to the official form. Includes Part I (Startup Credit), Part II (Auto-Enrollment + Employer Contribution), and the 5-year schedule.
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Advisor → CPA Summary
A one-page transfer sheet. Tells the CPA exactly which numbers go on Form 8881 and which Form 3800 lines to use (Line 4a for startup+contrib, Line 1dd for EACA).
📊
Sponsor Summary
Client-facing overview in plain English. Shows total credits, year-by-year breakdown, and next steps. Great for presenting to plan sponsors or business owners.
Form 8881 Line-by-Line Guide
Part I — Startup Credit (§45E)
Available for the first 3 years of a new plan. Up to $5,000/year.
L1
Line 1: Qualified startup costs paid or incurred
L2-3
Lines 2-3: NHCE count × $250 (max $5,000)
L4-6
Lines 4-6: Cap calculation and credit rate (100% for ≤50 employees, 50% for 51-100)
Part II — Auto-Enrollment (§45T) + Employer Contributions
$500/year for auto-enrollment (3 years). Employer contribution credit up to $1,000/employee (5 years).
Phase-out: For employers with 51-100 employees, the applicable percentage is reduced by 2% per employee over 50. Uses TOTAL employee count, not just those under $100K.
Form 3800 Transfer
Startup + Contribution credits → Form 3800, Line 4a. Auto-enrollment → Form 3800, Line 1dd.
Glossary
NHCE
Non-Highly Compensated Employee. Any employee who is not an HCE. Used to determine the startup credit cap ($250 per eligible NHCE).
HCE
Highly Compensated Employee. For 2025: earned more than $160,000 in prior year or is a >5% owner.
EACA
Eligible Automatic Contribution Arrangement. Auto-enrolls employees at a default deferral rate. Qualifies for $500/year credit under §45T.
Applicable Percentage
The percentage applied to employer contributions. Starts at 100% (Years 1-2), phases to 25% (Year 5), reduced 2% per employee over 50.
Phase-Out
For 51-100 employees, the contribution credit percentage is reduced by 2 points per employee over 50. Based on total employees (≥$5K comp).
Qualified Startup Costs
Ordinary and necessary expenses to establish or administer a retirement plan, plus employee education costs. IRC §45E(d)(2).
Form 3800
General Business Credit form. The umbrella that includes §45E and §45T credits. Non-refundable — cannot exceed your tax liability.
Controlled Group
Related employers treated as a single employer. All employees across the group count toward the 100-employee threshold.
Frequently Asked Questions
No. File(k) generates a worksheet that maps to Form 8881 lines. Your CPA transfers the numbers from this worksheet to the official IRS form. We don't fill the actual form to ensure compliance and avoid formatting issues.
When you select a plan, File(k) estimates NHCE at ~90% and Under $100K at ~80% of total employees. These are reasonable defaults for small plans but should be verified with actual payroll data for accurate filing.
No. You must reduce your deduction by the credit amount claimed. Most employers find the credit more valuable since it's a dollar-for-dollar tax reduction.
You are not eligible for these credits. The 100-employee threshold uses employees who received ≥$5,000 compensation in the prior year. There is a 2-year grace period if you grow beyond 100 after initially qualifying.
No. They're non-refundable credits as part of the General Business Credit (Form 3800). They reduce tax liability to zero but can't generate a refund. Unused credits carry back 1 year or forward 20 years.
What's New
v1.0April 2026
Initial release of File(k) — Form 8881 Filing Preparation Wizard
5-step wizard: Find Plan → Company Info → Plan Details → Review → Generate