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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

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

EP Examination Process Guide - Section 5 - Audit Guidelines

This section of the Guide provides a compendium of IRS guidance, forms and other information applicable to EP examinations. As an approach, we will explain the purpose of the steps. This is a sample of what is generally a starting point. An individual case may warrant more additional effort.

  • Publication 4324 - Employee Plan Examination Process Flowchart
    This publication provides a "roadmap" of the examination process.
     
  • Publication 4325 - EP Examination Bookmark
    This bookmark is enclosed with the appointment letter. It briefly outlines the advantages of sponsoring a plan and the responsibilities of keeping your plan in compliance.
     
  • Internal Revenue Manual - EP Examination Guidelines
    These guidelines provide guidance on specific technical topics of particular interest to qualified retirement plans. These guidelines are for reference and use by EP personnel.
     
  • Form 5772 - Audit Plan
    The Form 5772 is a workpaper summary used for all EP examinations. It contains a list of procedural and technical reminders. Generally, all items must be addressed. The workpapers are indexed to the Form 5772.
     
  • Form 6533 - Referral to the Pension Benefit Guaranty Corporation
    This checksheet must be completed by the EP agent on an examination of certain retirement plans. Any response that falls in the rightmost column requires a referral to the Pension Benefit Guaranty Corporation.
     
  • Other Guidance
    This section includes procedures, rulings, recently published regulations, notices, announcements and technical advice memoranda relevant to EP examinations.