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Determination Letters - Need a Copy or a Correction?

You must request copies of an original or a corrected determination letter in writing by mail or fax. We do not accept telephone or email requests at this time. Please do not submit a copy of your original EP determination letter application with your request.

How do I request a copy of a previously issued letter?
Please provide the:

  • Name of the plan sponsor
  • Plan sponsor's EIN
  • Plan number
  • Plan name
  • Year the letter was issued (not required, but helpful)
  • Form 2848, Power of Attorney and Declaration of Representative, if applicable
  • Fax number to which the reprinted letter should be sent (if you want the copy mailed, please send your name and address)

How do I request a corrected letter?
Include the following:

  • Copy of the letter that needs correction
  • Your fax number (if no fax number is given, we will mail the letter to the address on record)
  • Form 2848, Power of Attorney and Declaration of Representative, if applicable
  • Your phone number
  • Detailed explanation of the error in the original determination letter (include copies of any amendments in question)
  • If the original determination letter references a proposed amendment and you are requesting a correction to the letter that is:
    • unrelated to the proposed amendment - the plan sponsor must sign the proposed amendment within 91 days of the original determination letter date, or
    • related to the proposed amendment -  the IRS will extend the 91-day deadline for executing the amendment only if it determined that the IRS issued the letter with an error directly related to the proposed amendment.

Where do I send the request?
Fax written requests to (855) 224-1311 or mail the request by:

Regular Postal Delivery:

Internal Revenue Service
EP Determinations
Attn: Manager, EP Correspondence
P.O. Box 2508, Room 5-120
Cincinnati, OH 45201

Express and Overnight Delivery:

Internal Revenue Service
Room 5-120
550 Main Street
Cincinnati, OH 45201
Attn: Manager, EP Correspondence

When should I expect the copy or corrected letter?
Generally, we will respond to your request for:

  • a copy of a letter in approximately 3 weeks
  • a corrected letter in 45 days

Additional Resource:

Check the Status of Your Letter

Page Last Reviewed or Updated: 01-Feb-2017