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Determination, Opinion and Advisory Letter for Retirement Plans - Check the Status of Your Letter

What happens after I submit my application?
After submitting your application for a determination, opinion or advisory letter, you will receive an acknowledgement notice, which means the IRS has received your application. After it has been assigned, an employee plans specialist will contact you for additional information.

Has my application been assigned to a specialist?
If you submitted your application during or after the postmark date in the chart below, and you received an acknowledgement notice, then we have received your application but have not yet assigned it to a specialist. Keep checking this Web page for updates and await IRS contact. There is no need to call.

Form Number Your application has not been assigned if postmarked after this date:

Form 5307

March 2014

Form 5300

Cycles A, B, C, D, E, and A2 - All cases assigned

Cycle B2 - January 2013

Cycle C2 - March 2013

Cycle D2 - February 2014

Form 5310

January 2014

Application for Group or Pooled Trust Ruling.(future Form 5316) February 2014

ESOP - Form 5300

Cycles A, B, C and D - All cases assigned

Cycle E - January 2011

Cycle A2 - January 2012

Cycle B2 - February 2012

Cycle C2 - No cases assigned

ESOP - Form 5310

December 2013

How do I check the status of my letter after it has been assigned to a specialist?

If you submitted your application before the postmark date in the chart above, and the IRS has not contacted you regarding your application, you can contact us by phone, fax, or mail to check on the status of your letter. The IRS can’t respond to your inquiry through e-mail.

You will need the following information before you contact us to verify a letter application status:

  1. Name of the employer;
  2. Employer’s employer identification number (available on the Form W-2);
  3. Name of the plan;
  4. Plan number;
  5. Application number;
  6. Date application was submitted;
  7. Indicate whether or not you are the plan sponsor, working for the plan sponsor or a plan participant; and
  8. Practitioners may need to submit a valid Form 2848 - Power of Attorney and Declaration of Representative or Form 8821, Tax Information Authorization.

By phone: call 877-829-5500 (toll free)

By fax: fax your information to (855) 204-6184

By mail: mail your information to:

Internal Revenue Service
EP Determinations
Attn: Customer Service Manager
P.O. Box 2508
Cincinnati, OH 45202

By Express and Overnight Delivery:

Internal Revenue Service
Room 4-024
550 Main Street
Cincinnati, OH 45202
Attn: Manager, EP Correspondence

Which cycle is currently being worked by determination specialists?

Currently, most of the cases we are assigning to specialists are Cycle C and D cases. Generally, we work “on-cycle” cases in postmarked date order, with priority given to Form 5310 applications. “Off-cycle” applications are placed in suspense and processed only after we process all “on-cycle” cases. However, you should receive an acknowledgement notice for both on-cycle and off-cycle filings.

With the closing of Cycle D of the Staggered Remedial Amendment Period, practitioners and plan sponsors may notice an increase in the timeframe to process an application (Forms 5300, 5307and 5310) for an employee benefit plan.

Related Resource:

How to request a copy of or a correction to a previously issued letter

Page Last Reviewed or Updated: 09-Apr-2014