Our webpages offer many answers to basic questions.
- Retirement plans FAQs
- Types of plans - rules for 401(k)s, SIMPLE IRAs, SARSEPs, SEPs, 403(b) plans and more
- Check the status of your determination, opinion or advisory letter application
- How to request a copy of or a corrected letter
Call or write
877-829-5500 (toll-free number)
Internal Revenue Service
Attn: EP Customer Service Manager
P.O. Box 2508
Cincinnati, OH 45201
Our Customer Account Services group can help with:
- Account-specific questions
- Basic information about EP forms (Forms 5300, 5330, 5307, 5310, 5500-EZ, 5558, 8955-SSA)
- Status of pending applications
- We regret that we cannot answer technical or legal questions regarding retirement plans.
Email: tege.outreach@irs.gov
We welcome your comments about our programs and our website, but we regret that we cannot respond to your email.
Resources for other issues
Form 5500, 5500-SF - Filed through EFAST 2
How to request a copy of or a corrected letter
- copies of EP Determination Letters or case files, or
- a corrected Determination Letter
Employee Plans Compliance Resolution System (EPCRS)
VCP submission status questions only.
You will need to provide the submission's nine-digit control number, beginning with “911” stamped on the submission acknowledgment letter, or, if an acknowledgment letter has not been received, the sponsor’s EIN and the plan number.
IRAs
- Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs)
- Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs)
- Publication 3125, An Important Message For Taxpayers With IRAs - IRS does not approve IRA investments PDF
Taxability of distributions
401(a) governmental plans and 403(b) plans for state & local governments and tax-exempt organizations
IRS Office of Chief Counsel - TEGE
457 plans for state & local governments and tax-exempt organizations
IRS Office of Chief Counsel - Executive Compensation