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Revenue Procedures

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January 2014 - Present

Revenue Procedure 2014-4, 2014-1 I.R.B. 125
This is the basic, annual EP/EO revenue procedure on letter rulings.

Revenue Procedure 2014-5, 2014-1 I.R.B. 169
This is the basic, annual EP/EO revenue procedure on technical advice.

Revenue Procedure 2014-6, 2014-1 I.R.B. 198
This is the annual EP determination letter revenue procedure.

Revenue Procedure 2014-8, 2014-1 I.R.B. 242
This is the annual EP/EO revenue procedure on user fees.

Revenue Procedure 2014-28, 2014-16 I.R.B. 944
Modifies Rev. Proc. 2013–22 which sets forth the procedures for issuing opinion and advisory letters for Section 403(b) pre-approved plans. The IRS will accept applications through April 30, 2015.

Revenue Procedure 2014-32, 2014-23 I.R.B. 1073
Temporary one-year pilot program giving administrative relief to plan administrators and plan sponsors of certain retirement plans from IRC Sections 6652(e) and 6692 penalties for failing to timely comply with the annual reporting requirements of IRC Sections 6047(e), 6058, and 6059.


January 2013 - December 2013

Rev. Proc. 2013-4, 2013-1 I.R.B. 126
This is the basic, annual EP/EO revenue procedure on letter rulings.

Rev. Proc. 2013-5, 2013-1 I.R.B. 170
This is the basic, annual EP/EO revenue procedure on technical advice.

Rev. Proc. 2013-6, 2013-1 I.R.B. 198
This is the annual EP determination letter revenue procedure. Corrected by Announcement 2013-13, 2013-9 I.R.B. 532, and Announcement 2013-15, 2013, I.R.B. 652.

Rev. Proc. 2013-8, 2013-1 I.R.B. 237
This is the annual EP/EO revenue procedure on user fees.

Rev. Proc. 2013-12, 2013-4, I.R.B. 313
This revenue procedure updates the Employee Plans Compliance Resolution System (“EPCRS”) and modifies and supersedes Rev. Proc. 2008-50. Announcement 2013-21, 2013-17, I.R.B. provides a revised Acknowledgement Letter (Appendix D).

Revenue Procedure 2013-22, 2013-18 I.R.B.
This revenue procedure sets forth the procedures of the IRS for issuing opinion and advisory letters for IRC section 403(b) pre-approved plans.


January 2012 - December 2012

Rev. Proc. 2012-4, 2012-1 I.R.B. 125
This is the basic, annual EP/EO revenue procedure on letter rulings.

Rev. Proc. 2012-5, 2012-1 I.R.B. 169
This is the basic, annual EP/EO revenue procedure on technical advice.

Rev. Proc. 2012-6, 2012-1 I.R.B. 235
This is the annual EP determination letter revenue procedure.

Rev. Proc. 2012-8, 2012-1 I.R.B. 249
This is the annual EP/EO revenue procedure on user fees.

Rev. Proc. 2012-34. 2012-34 I.R.B. 280
Provides the specifications for filing Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits, with Internal Revenue Service/Information Returns Branch (IRS/IRB) electronically through the Filing Information Returns Electronically (FIRE) system. Must be used to prepare current and prior year information returns filed beginning January 1, 2013, and received through FIRE by December 31, 2013.

Rev. Proc. 2012–35, 2012-37 I.R.B. 341
Provides guidance on changes to the Internal Revenue Service’s letter-forwarding program. The IRS will no longer forward letters on behalf of plan sponsors or administrators of retirement plans or qualified termination administrators (QTAs) of abandoned plans under the Department of Labor’s Abandoned Plan Program who are attempting to locate missing plan participants and beneficiaries.


January 2011 - December 2011

Rev. Proc. 2011-4, 2011-1 I.R.B. 123
This is the basic, annual EP/EO revenue procedure on letter rulings.

Rev. Proc. 2011-5, 2011-1 I.R.B. 167
This is the basic, annual EP/EO revenue procedure on technical advice.

Rev. Proc. 2011-6, 2011-1 I.R.B. 195
This is the annual EP determination letter revenue procedure.

Rev. Proc. 2011-8, 2011-1 I.R.B. 237
This is the annual EP/EO revenue procedure on user fees.

Rev. Proc. 2011-44, 2011-39 I.R.B. 446
This revenue procedure supplements the procedures for requesting a letter ruling under Code §414(e) relating to church plans. It requires plan participants and other interested persons to receive a notice in connection with the letter ruling request and provides procedures for the IRS to receive and consider comments relating to the ruling request from interested persons.

Rev. Proc. 2011-49, 2011-44 I.R.B. 608
This rev. proc. modifies and supersedes Rev. Proc. 2005-16. The second six-year remedial amendment cycle for pre-approved defined contribution plans began on February 1, 2011 and ends on January 31, 2017. IRS is accepting opinion and advisory letter applications for pre-approved defined contribution plans for the second six-year remedial amendment cycle.


January 2010 - December 2010

Rev. Proc. 2010-4, 2010-1 IRB 122
This is the basic, annual EP/EO revenue procedure on letter rulings.

Rev. Proc. 2010-5, 2010-1 IRB 165
This is the basic, annual EP/EO revenue procedure on technical advice.

Rev. Proc. 2010-6, 2010-1 IRB 193
This is the annual EP determination letter revenue procedure.

Rev. Proc. 2010-8, 2010-1 IRB 234
This is the annual EP/EO revenue procedure on user fees.

Rev. Proc. 2010-48, 2010-50 I.R.B. 828
Guidance on pre-approved IRAs and IRS’s model IRAs, including information on optional amendments, procedures for applying for opinion letters and upcoming model IRAs.

Rev. Proc. 2010-52, 2010-52 I.R.B. 927
Procedures for multiemployer pension plan sponsors to request an extension of an amortization period.


January 2009 - December 2009

Rev. Proc. 2009-4, 2009-1 I.R.B.118
This is the basic, annual EP/EO revenue procedure on letter rulings.

Rev. Proc. 2009-5, 2009-1 I.R.B.161
This is the basic, annual EP/EO revenue procedure on technical advice.

Rev. Proc. 2009-6, 2009-1 I.R.B.189
This is the annual EP determination letter revenue procedure.

Rev. Proc. 2009-8, 2009-1 I.R.B.229
This is the annual EP/EO revenue procedure on user fees.

Rev. Proc. 2009-36, 2009-35 I.R.B. 304
This revenue procedure modifies Rev. Proc. 2007-44, 2007-28 I.R.B. 54, to provide that a remedial amendment cycle with respect to a governmental plan within the meaning of §414(d) of the Code (“governmental Plan”) will not end before the expiration of the 91st day after the close of the first legislative session beginning more than 120 days after a determination letter is issued for the plan, provided the application for the determination letter was timely submitted to the Service. This revenue procedure also modifies Rev. Proc. 2007-44 to provide that the sponsor of an individually designed governmental plan may elect Cycle E (instead of Cycle C) as the initial (EGTRRA) remedial amendment cycle for the plan.

Rev. Proc. 2009-43, 2009-40 I.R.B. 460
Section 204 of WRERA permits a plan to revoke the election to treat the plan as being funded at the prior year's certified level with the approval of the Service. This revenue procedure provides that the Service will automatically approve a revocation request if certain requirements are met, including a deadline for making a decision to revoke; notice to employees and other interested parties; and consistent treatment of participating employers during the plan year. The revenue procedure provides special rules for the automatic approval of revocation requests that are made pursuant to the resolution of arbitration. The revenue procedure also states that the Service will consider revocation requests that do not satisfy the standard for automatic approval if the requests are submitted in accordance with our usual ruling letter procedures.

 


January 2008 - December 2008

Rev. Proc. 2008-4, 2008-1 I.R.B. 121
This is the basic, annual EP/EO revenue procedure on letter rulings.

Rev. Proc. 2008-5, 2008-1 I.R.B. 164
This is the basic, annual EP/EO revenue procedure on technical advice.

Rev. Proc. 2008-6, 2008-1 I.R.B.192
This is the annual EP determination letter revenue procedure.

Rev. Proc. 2008-8, 2008-1 I.R.B. 233
This is the annual EP/EO revenue procedure on user fees.

Rev. Proc. 2008-50, 2008-35 I.R.B. 464
This revenue procedure updates and expands the scope of Rev. Proc. 2006-27, 2006-1 C.B. 945, which sets forth the Employee Plans Compliance Resolution System (“EPCRS”).

Rev. Proc. 2008-56, 2008-40 I.R.B. 826
This revenue procedure relaxes certain restrictions that now apply to the issuance of opinion and advisory letters for new pre-approved plans under Rev. Proc. 2007-44. Those restrictions effectively limit the ability of sponsors of pre-approved plans (such as banks, insurance companies and law firms) to apply for opinion and advisory letters for new plans after March 31, 2008, and also limit the ability of adopting employers to rely on the letters issued for new plans.

Rev. Proc. 2008-62, 2008-42 I.R.B. 935
This revenue procedure sets forth the procedure by which the sponsor of a defined benefit plan, other than a multiemployer plan, may request and obtain approval for the use of plan-specific substitute mortality tables in accordance with §430(h)(3)(C) of the Internal Revenue Code (Code) and §303(h)(3)(C) of the Employee Retirement Income Security Act of 1974, as amended (ERISA). This revenue procedure is an update of Rev. Proc. 2007-37, 2007-25, I.R.B. 1433.

Rev. Proc. 2008-67, 2008-48 I.R.B. 1211
This revenue procedure sets forth the procedure by which the sponsor of a multiemployer pension plan may request and obtain approval of an extension of an amortization period in accordance with §431(d) of the Internal Revenue Code (Code) and §304(d) of the Employee Retirement Income Security Act of 1974, (ERISA). This revenue procedure supersedes Rev. Proc. 2004-44, 2004-31 I.R.B.134.

 


January 2007 - December 2007

Rev. Proc. 2007-4, 2007-1 I.R.B. 118
This revenue procedure is the basic EP and EO letter ruling procedure.

Rev. Proc. 2007-5, 2007-1 I.R.B. 161
This revenue procedure is the basic EP and EO technical advice procedure.

Rev. Proc. 2007-6, 2007-1 I.R.B. 189
This revenue procedure is the basic EP and EO determination letter procedure.

Rev. Proc. 2007-8, 2007-1 I.R.B. 230
This revenue procedure is the basic EP and EO user fee procedure.

Rev. Proc. 2007-37, 2007-25 I.R.B. 1433
This revenue procedure describes a method whereby certain employers may seek a ruling as to the acceptability of their substitute mortality tables.

Rev. Proc. 2007-44, 2007-28 I.R.B. 54
This revenue procedure clarifies, modifies, and supersedes Rev. Proc. 2005-66 pertaining to staggered remedial amendment periods for determination, opinion, and advisory letters.

Rev. Proc. 2007-49, 2007-30 I.R.B. 141
This revenue procedure modifies certain aspects of Rev. Proc. 2006-27 which is the Employee Plans Compliance Resolution System.

Rev. Proc. 2007-71, 2007-51 I.R.B. 1184
This revenue procedure contains model amendments that may be used by public schools in creating or amending their section 403(b) plans and also contains certain transition relief.

 


January 2006 - December 2006:

Rev. Proc. 2006-4, 2006-1 I.R.B. 132
This revenue procedure is the basic EP and EO letter ruling procedure.

Rev. Proc. 2006-5, 2006-1 I.R.B. 174
This revenue procedure is the basic EP and EO technical advice procedure.

Rev. Proc. 2006-6, 2006-1 I.R.B. 204
This revenue procedure is the basic EP and EO determination letter procedure.

Rev. Proc. 2006-8, 2006-1 I.R.B. 245
This revenue procedure is the basic EP and EO user fee procedure.

Rev. Proc. 2006-13, 2006-3 I.R.B. 315
This revenue procedure provides safe harbors in determining the fair market value for certain conversions of an annuity from a traditional IRA to a Roth IRA.

Rev. Proc. 2006-27, 2006-22 I.R.B. 945
This revenue procedure modifies and supersedes Rev. Proc. 2003-44, the Employee Plans Compliance Resolution System for corrections.


January 2005 - December 2005:

Rev. Proc. 2005-4, 2005-1 I.R.B. 128
This procedure is the basic EP/EO letter ruling and general information letter revenue procedure.

Rev. Proc. 2005-5, 2005-1 I.R.B. 170
This procedure is the basic EP/EO technical advice revenue procedure.

Rev. Proc. 2005-6, 2005-1 I.R.B. 200
This procedure is the basic EP determination letter revenue procedure.

Rev. Proc. 2005-8, 2005-1 I.R.B. 243
This procedure is the basic EP/EO user fee revenue procedure.

Rev. Proc. 2005-16, 2005-10 I.R.B. 674
This procedure describes the Master & Prototype and Volume Submitter programs of the EP function for pre-approved plans.

Rev. Proc. 2005-23, 2005-18 I.R.B. 991
This procedure provides guidance on the suspension of benefits following Central Laborers' Pension Fund v. Heinz.

Rev. Proc. 2005-25, 2005-17 I.R.B. 962
This procedure modifies and supersedes Rev. Proc. 2004-16 for purposes of determining fair market value of a life insurance contract, an endowment contract, etc.

Rev. Proc. 2005-66, 2005-37 I.R.B. 509
This procedure implements the Service's staggered remedial amendment determination letter process for qualified plans.

Rev. Proc. 2005-76, 2005-50 I.R.B. 1139
This revenue procedure extends the period in Rev. Proc. 2005-23 by 1-year.


January 2004 - December 2004:

Rev. Proc. 2004-4, 2004-1 I.R.B. 125
The basic EP/EO letter ruling and general information letter revenue procedure is updated.

Rev. Proc. 2004-5, 2004-1 I.R.B. 167
The basic EP/EO technical advice revenue procedure is updated.

Rev. Proc. 2004-6, 2004-1 I.R.B. 197
The basic EP determination letter revenue procedure is updated.

Rev. Proc. 2004-8, 2004-1 I.R.B. 240
The basic EP/EO user fee revenue procedure is updated.

Rev. Proc. 2004-14, 2004-7 I.R.B. 489
This revenue procedure modifies and supersedes Rev. Proc. 2003-23 by allowing both an ESOP and subchapter S corporation to repurchase shares of a subchapter S corporation directly rolled over to an IRA.

Rev. Proc. 2004-15, 2004-7 I.R.B. 490
This revenue procedure supersedes Rev. Proc. 94-41 and provides updated guidance on requesting waivers of the minimum funding standards.

Rev. Proc. 2004-16, 2004-10 I.R.B. 559
This revenue procedure provides interim guidelines on the proper method of valuing insurance contracts.

Rev. Proc. 2004-25, 2004-16 I.R. B. 791
This revenue procedure extends the remedial amendment period for certain disqualifying provisions.

Rev. Proc. 2004-37, 2004-26 I.R.B. 1099
This revenue procedure pertains to the taxation of benefits from a defined benefit plan to a non-resident alien.

Rev. Proc. 2004-44, 2004-31 I.R.B. 134 
This revenue procedure supersedes Rev. Proc. 79-61 and pertains to extensions of the amortization period under section 412(e).

Rev. Proc. 2004-56, 2004-35 I.R.B. 376
This revenue procedure supersedes Rev. Proc. 98-41 provides model amendments for certain section 457(b) plans, and requests comments by November 30, 2004.


January 2003 - December 2003:

Rev. Proc. 2003-10, 2003-2 I.R.B. 259
This revenue procedure implements the substantive material in Notice 2003-2.

Rev. Proc. 2003-13, 2003-4 I.R.B. 317
This revenue procedure implements section 602 of EGTRRA which pertains to deemed IRAs.

Rev. Proc. 2003-16, 2003-4 I.R.B. 359
This revenue procedure implements section 644 of EGTRRA which pertains to certain waivers of the 60-day rollover rule.

Rev. Proc. 2003-23, 2003-11 I.R.B. 599
This revenue procedure pertains to the direct rollover from an ESOP of Subchapter S corporation stock to a participant's IRA.

Rev. Proc. 2003-44, 2003-25 I.R.B. 1051
This revenue procedure modifies and supersedes the existing EPCRS procedure.

Rev. Proc. 2003-72, 2003-38 I.R.B. 578
This revenue ruling extends the application date for certain pre-approved plans to request EP determination letters.

Rev. Proc. 2003-86, 2003-50 I.R.B. 1211
This revenue procedure amplifies Rev. Proc. 2002-21 pertaining to PEOs and sets forth certain transitional rules.


January 2002 - December 2002:

Rev. Proc. 2002-4, 2002-1 I.R.B. 127
This revenue procedure is the basic letter ruling and information procedure for the EP and EO functions.

Rev. Proc. 2002-5, 2002-1 I.R.B. 173
This revenue procedure is the basic technical advice procedure for the EP and EO functions.

Rev. Proc. 2002-6, 2002-1 I.R.B. 203
This revenue procedure is the determination letter procedure for the EP function.

Rev. Proc. 2002-8, 2002-1 I.R.B. 252
This revenue procedure is the basic user fee procedure for the EP and EO functions.

Rev. Proc. 2002-10, 2002-4 I.R.B. 401
This revenue procedure establishes a program for the updating of all IRAs, SEPs and SIMPLEs.

Rev. Proc. 2002-21, 2002-19 I.R.B. 911
This revenue procedure sets forth certain relief provisions for Professional Employee Organizations (leasing organizations).

Rev. Proc. 2002-29, 2002-24 I.R.B. 1176
This revenue procedure contains model qualified plan amendments under §401(a)(9) of the Code.

Rev. Proc. 2002-35, 2002-24 I.R.B. 1187
This revenue procedure contains a streamlined procedure for GUST non-amenders.

Rev. Proc. 2002-47, 2002-29 I.R.B. 133
This revenue procedure updates the Employee Plans Compliance Resolution System.

Rev. Proc. 2002-73, 2002-49 I.R.B. 932
This revenue procedure extends the time for making certain amendments to certain qualified plans.


January 2001 - December 2001:

Rev. Proc. 2000-41, 2000-42 I.R.B. 371
Update of Rev. Proc. 78-37, changes in funding methods.

Rev. Proc. 2001-4, 2001-1 I.R.B. 121
Basic TE/GE revenue procedure for EP and EO letter ruling requests.

Rev. Proc. 2001-5, 2001-1 I.R.B. 164
Basic TE/GE revenue procedure for EP and EO technical advice requests.

Rev. Proc. 2001-6, 2001-1 I.R.B. 194
Basic TE/GE revenue procedure for EP determination letter requests.

Rev. Proc. 2001-8, 2001-1 I.R.B. 239
User fees that pertain to TE/GE programs.

Rev. Proc. 2001-17, 2001-7 I.R.B. 589
Modifies and supersedes Rev. Proc. 2000-16 pertaining to EP corrections programs (EPCRS).

Rev. Proc. 2001-53, 2001-47 I.R.B. 506
This revenue procedure lists a number of time-sensitive acts, including approximately 32 employee benefit issues, that may be postponed by reason of service in a combat zone or a Presidentially-declared disaster.

Rev. Proc. 2001-55, 2001-49 I.R.B. 552
This revenue procedure extends the remedial amendment period for making EP determination letter requests.

 


October 2000 - December 2000:

Rev. Proc. 2000-40, 2000-42 I.R.B. 357
Additional automatic changes in funding methods, consolidation of 3 revenue procedures.

Page Last Reviewed or Updated: 24-Oct-2014