Step-by-Step Guide for New Plan Sponsors
Credit for Small Employer Pension Plan Startup Costs
"Eligible small employers use Form 8881 to claim the credit for qualified startup costs incurred in establishing or administering an eligible employer plan.... Taxpayers, other than partnerships and S corporations, whose only source of this credit is from a partnership or S corporation, are not required to complete or file this form. Instead, they can report this credit directly on Form 3800."
