Determination, opinion and advisory letters - 6-year cycle for pre-approved plans

Six-year remedial amendment cycles for pre-approved plans.
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Administrators

Exempt Organizations Examination Process Guide Initial Contact Letter and Information Document Request

List of information typically requested in initial contact letter/document request.
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Charities and Nonprofits

Understanding Letter 105-C, Disallowance of the Employee Retention Credit

Businesses that claimed the Employee Retention Credit may have received IRS Letter 105-C if we identified the claim as ineligible. This page can help you understand what Letter 105-C means and what to do if you disagree with our decision to disallow your credit.
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Businesses

Private foundation excise tax appeal procedures: Thirty-day letter

334 - Thirty-Day Letter
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Charities and Nonprofits

Determination, opinion and advisory letters for retirement plans — Additional resources

Additional resources related to retirement plan document amendments and determination letter requests.
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Administrators

Tips to avoid processing delays with your determination letter application

Follow these tips to avoid processing delays with your determination letter application.
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Administrators

User fees for Employee Plans determination, opinion and advisory Letters

Requesting a determination letter usually requires payment of a User Fee.
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Administrators

Got a letter or notice from the IRS? Here are the next steps

Tax Tip 2022-141, September 14, 2022 — When the IRS needs to ask a question about a taxpayer’s tax return, notify them about a change to their account, or request a payment, the agency often mails a letter or notice to the taxpayer. Getting mail from the IRS is not a cause for panic but, it should not be ignored either.
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Individuals

Letter of Application for a Terminal Operator and/or Carrier

Sample letter for Terminal Operators and /or Carriers
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6103 Information Request Letter

About IRS