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    • Form 4506-T
    • Request for Transcript of Tax Return
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    • Apply for an ITIN
    • Circular 230
    • Rules Governing Practice before IRS

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  2. Retirement Plans

Tax Information for Retirement Plans

 

More In Retirement Plans

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COVID-19 Relief Available for Retirement Plans and IRAs

  • Required minimum distributions are waived in 2020.
  • Distributions related to coronavirus:
    • Are not subject to the 10% early distribution tax
    • Can be included in income over 3 years
    • Can be repaid over 3 years.
  • Plan loan limits and repayments may be extended.
Get details on coronavirus relief for retirement plans and IRAs.

Information for Individuals

Retirement Planning

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Contributions & Withdrawals

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Retirement Plan Administration

Choosing Your Plan

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  • Individual Retirement Arrangements (IRAs)
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Maintaining Your Plan

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Filing and Reporting Requirements

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About Us

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News

TE/GE FY 2020 Accomplishments Letter
TE/GE Compliance Program and Priorities
Small Employer Retirement Plans During Economic Downturns
Announcement 2020-14 – Changes to User Fees (PDF)
Coronavirus Tax Relief and Economic Impact Payments
Deadlines Extended – 403(b) and DB Plans
Required Minimum Distributions for 2019 & 2020
Missing Participants and Beneficiaries and Required Minimum Distributions
Notice 2020-3, Interim Guidance -Withholding from Retirement & Annuity Distributions (PDF)
2020 retirement plan IRA limit
Expanded Self Correction Program - EPCRS Rev. Proc. 2019-19
Third Six-Year RAP - Pre-Approved DB Plans – RP 2020-10 (PDF)
Operational Compliance List
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Page Last Reviewed or Updated: 10-Feb-2021
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