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or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
We regret that we can’t answer technical or legal questions regarding retirement plans.
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 eight-digit tracking ID number included in the payment confirmation email you received from Pay.gov.
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