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Determination, Opinion and Advisory Letter for Retirement Plans - Check the Status of Your Letter

What happens after I submit my application?
After submitting your application for a determination, opinion or advisory letter, you will receive an acknowledgement notice, which means the IRS has received your application. After it has been assigned, an employee plans specialist will contact you for additional information.

Has my application been assigned to a specialist?
If you submitted your application during or after the postmark date in the chart below, and you received an acknowledgement notice, then we have received your application but have not yet assigned it to a specialist. Keep checking this Web page for updates and await IRS contact. There is no need to call.

Form Number Your application has not been assigned if postmarked after this date:

Form 5307

September 2015

Form 5300

Cycles prior to E2- All cases assigned

Cycle E2 – December 2015

Cycle A3 – December 2016

Form 5310

April 2016

Application for Group or Pooled Trust Ruling.(future Form 5316) August 2016

ALERT: The IRS intends to eliminate the five-year remedial amendment cycles for individually designed plans starting in 2017. See Announcement 2015-19. Effective July 21, 2015, the IRS will no longer accept off-cycle determination letter applications except from:

  • new plans (section 14.02(2) of Rev. Proc. 2007-44), and
  • terminating plans.

See Announcement 2015-19 and Rev. Proc. 2016-6.

How do I check the status of my letter after it has been assigned to a specialist?

If you submitted your application before the postmark date in the chart above, and the IRS has not contacted you regarding your application, you can contact us by phone, fax, or mail to check on the status of your letter. The IRS can’t respond to your inquiry through e-mail.

You will need the following information before you contact us to verify a letter application status:

  1. Name of the employer;
  2. Employer’s employer identification number (available on the Form W-2);
  3. Name of the plan;
  4. Plan number;
  5. Application number;
  6. Date application was submitted;
  7. Indicate whether or not you are the plan sponsor, working for the plan sponsor or a plan participant; and
  8. Practitioners may need to submit a valid Form 2848 - Power of Attorney and Declaration of Representative or Form 8821, Tax Information Authorization.

By phone: call 877-829-5500 (toll free)

By fax: fax your information to (855) 224-1311

By mail: mail your information to:

Internal Revenue Service
EP Determinations
Attn: Manager, EP Correspondence
P.O. Box 2508, Room 5-120
Cincinnati, OH 45202

By Express and Overnight Delivery:

Internal Revenue Service
Room 5-120
550 Main Street
Cincinnati, OH 45202
Attn: Manager, EP Correspondence

Which cycle is currently being worked by determination specialists?

Currently, most of the cases we are assigning to specialists are Cycle C and D cases. Generally, we work “on-cycle” cases in postmarked date order, with priority given to Form 5310 applications. 

Related Resource:

How to request a copy of or a correction to a previously issued letter

Page Last Reviewed or Updated: 02-Dec-2016