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

Governmental Plans under Internal Revenue Code Section 401(a)

Under Internal Revenue Code Section 414(d), a governmental plan is an IRC Section 401(a) retirement plan established and maintained for the employees of:

  • the United States or its agency or instrumentality;
  • a state or political subdivision, or its agency or instrumentality; or
  • an Indian tribal government or its subdivision, or its agency or instrumentality (participants must substantially perform services essential to governmental functions rather than commercial activities.)

Other types of governmental plans include:

Recent developments
Published guidance, determination letter rules and other developments affecting governmental plans

Apply for a determination letter
How and why to request a determination as to whether the form of a governmental plan document satisfies applicable tax qualification requirements 

Correct plan errors
Find, fix and avoid mistakes in governmental plans

Additional resources
Governmental plans updates, FAQs, and guidance under consideration