FAQs - Determination Letter Process - Where do I file my application or request for a letter?
Applications for individual determination letters should be sent to:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192
The address used for express mail or delivery services should be sent to:
Internal Revenue Service
201 West Rivercenter Blvd.
Attn: Extracting, Stop 312
Covington, KY 41011
Applications for master & prototype and volume submitter specimen plans:
Form 5306 - Opinion Letters for prototype or employer sponsored IRAs should be sent to:
Internal Revenue Service,
Attn: EP Opinion Letters
P.O. Box 27063,
McPherson Station, Washington, DC 20038.
Forms 4461, 4461-A, or 4461-B requesting:
- opinion letters for master & prototype mass submitters should be sent to:
Internal Revenue Service
P.O. Box 2508
Cincinnati, OH 45201
Attn: Pre-Approved Plans Coordinator
Room 5106
- Advisory Letters, including applications filed by volume submitter mass submitters:
Internal Revenue Service
P.O. Box 2508
Cincinnati, OH 45201
Attn: Pre-Approved Plans Coordinator
Room 5106
Applications shipped by express mail or delivery services should be sent to:
Internal Revenue Service
550 Main Street
Cincinnati, OH 45202
Attn: Pre-Approved Plans Coordinator
Room 5106
