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

02/17/2005
to
01/31/2006

04/30/2010 02/01/2011
to
04/02/2012
04/30/2016 10/02/2017 to 12/31/2018** 01/31/2023
Defined Benefit  02/01/2007
to
01/31/2008
04/30/2012 02/01/2013
to
10/30/2015*
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