Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Correcting Plan Errors - Fix Plan Errors

Mistakes happen! The Employee Plans Compliance Resolution System (EPCRS) allows retirement plan sponsors to correct plan mistakes and continue to provide retirement benefits on a tax-favored basis. EPCRS includes self-correction without IRS involvement (SCP), voluntary correction with IRS approval (VCP), and correction during audit under a closing agreement (Audit CAP).

Fix-It Guides
Common mistakes in 401(k), 403(b), SEP, SIMPLE IRA and SARSEP plans and examples of how to correct them.

Fixing Common Plan Mistakes
Articles on specific retirement plan failures.

EPCRS Revenue Procedure
Official guidance on how to correct plan errors (Revenue Procedure 2013-12)

Voluntary Correction Program basics

Self-Correction Program

Errors found during an audit

Additional resources