Determination letters - Need a copy or a correction?

 

You can get a copy of your original determination letter for your retirement plan or request a correction to the letter by mail or fax. We don’t accept telephone or email requests. Do not submit a copy of your original EP determination letter application with your request.

These procedures do not apply to requests for a copy of a tax-exempt organization’s exemption determination letter.

How do I request a copy of a previously issued letter?

Provide the following in your request:

How do I request a corrected determination letter?

Include the following in your request:

  • Copy of the letter that you need corrected
  • Your fax number (if no fax number is given, we'll mail the letter to the address on record)
  • Form 2848, Power of Attorney and Declaration of Representative PDF, if applicable
  • Your phone number
  • Detailed explanation of the error in the original determination letter (include copies of any amendments in question)
  • If the original determination letter references a proposed amendment and you're requesting a correction to the letter that is:
    • unrelated to the proposed amendment - the plan sponsor must sign the proposed amendment within 91 days of the original determination letter date
    • related to the proposed amendment - the IRS will extend the 91-day deadline for executing the amendment only if it we determine that the IRS issued the letter with an error directly related to the proposed amendment.

Where do I send my request?

Fax written requests, including your fax number, to 855-224-1311. Or mail the request by:

Regular postal delivery:

Internal Revenue Service
EP Determinations
Attn: Customer Service Manager, Room 6-403, Group 7535
P.O. Box 2508
Cincinnati, OH 45201

Express and overnight delivery:

Internal Revenue Service
EP Determinations
Attn: Customer Service Manager
550 Main Street, Room 6-403, Group 7535
Cincinnati, OH 45202

When should I expect the copy or corrected determination letter?

Generally, we'll respond to your request for:

  • a copy of a letter in approximately 3 weeks
  • a corrected letter in 45 days

Additional resource

Check the Status of Your Letter