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:
- Name of the plan sponsor
- Plan sponsor's EIN
- Plan number
- Plan name
- Year the letter was issued (not required, but helpful)
- Form 2848, Power of Attorney and Declaration of Representative PDF, if applicable
- To receive the reprinted letter:
- by fax - include your fax number
- by mail - include your name and address
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