Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

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

Determination, Opinion & Advisory Letters - 6-Year Cycle for Pre-Approved Plans


If the Plan is - Initial Timely Submission Period Initial Remedial Amendment Cycle Ends (i.e., EGTRRA RAP) Second Cycle Timely Submission Period Second 6-Year Remedial Amendment Cycle Ends Third Cycle Timely Submission Period Third 6-Year Remedial Amendment Cycle Ends
Defined Contribution


04/30/2010 02/01/2011
04/30/2016 10/02/2017 to 12/31/2018** 01/31/2023
Defined Benefit  02/01/2007
04/30/2012 02/01/2013
04/30/2020 02/01/2019*** 01/31/2025


*Pre-Approved DB Plan Program Expanded to Include Cash Balance Plans Resulting in an Extension to the Timely Submission Period

**third cycle timely submission period for DC plans was changed by Revenue Procedure 2018-42

***start date to the third cycle timely submission period for DB plans will be delayed per Announcement 2018-05

Additional resources