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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

Page Last Reviewed or Updated: 11-Feb-2014