Employee Plans Compliance Unit - General FAQs

FAQs regarding the Employee Plans Compliance Unit.
General Information
Administrators

Revenue procedures

The IRS’s statement of a procedure affecting the rights and duties of taxpayers under the Internal Revenue Code, related statutes, regulations and other laws specific to retirement plans.
General Information
Administrators

Special tips for the advance Child Tax Credit and filing the 2021 tax return

FS-2022-5, January 2022 — People who received advance Child Tax Credit payments should file a 2021 tax return to get the remainder of the credit for which they are eligible.
General Information
Individuals, Tax Professionals

403b Pre Approved Plan Program FAQs

403(b) Pre-Approved Plan Program FAQs
General Information
Administrators

Treasury and IRS expand program for approving certain retirement plans

IR-2022-196, November 7, 2022 — The Treasury Department and Internal Revenue Service today announced the expansion of one of their programs for approving retirement plans.
News
News Media, Tax Professionals

Announcements

Public pronouncements that have only immediate or short-term value specific to retirement plans.
General Information
Administrators

Employee Plans Customer Account Services

Contact us for answers to technical and procedural retirement plan questions.
General Information
Administrators

Preapproved Retirement Plans

Resources for pre-approved plan document providers and adopting employers.
General Information
Administrators

Types of pre-approved retirement plans

Types of pre-approved retirement plans and plan sponsors
General Information
Administrators

IRS compliance statement

When a plan sponsor and the IRS agree with the proposed correction of plan failures disclosed in a Voluntary Correction Program (VCP) submission, the IRS issues a compliance statement listing the failures and the applicant’s proposed corrections.
General Information
Administrators