New Mailing Address for Employee Plans Submissions


Effective immediately, the mailing addresses for EP submissions for determination letters, letter rulings and IRA opinion letters are:

Regular U.S. Postal Service mail:

Internal Revenue Service
P.O. Box 12192
TE/GE Stop 31A Team 105
Covington, KY 41012-0192

Deliveries by private delivery service:

Internal Revenue Service
7940 Kentucky Drive
TE/GE Stop 31A Team 105
Florence, KY 41042

What if I previously sent an application to another mailing address?

If you have recently sent applications or correspondence to a different address, it may have been returned undeliverable. If your application was returned to you undeliverable, please resubmit using one of the above addresses.

Which submissions are affected by the address change?

This address change is applicable to:

  • Form 5300, Application for Determination for Employee Benefit Plan
  • Form 5306, Application for Approval of Prototype or Employer Sponsored Individual Retirement Arrangement (IRA)
  • Form 5306-A, Application for Approval of Prototype Simplified Employee Pension (SEP) or Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA Plan)
  • Form 5307, Application for Determination for Adopters of Modified Volume Submitter Plans
  • Form 5308, Request for Change in Plan/Trust Year
  • Form 5310, Application for Determination Upon Termination
  • Form 5310-A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business
  • Form 5316, Application for Group or Pooled Trust Ruling
  • Letter rulings under Revenue Procedures 87-50, 90-49, 2003-16, 2010-52, 2017-55, 2017-57, or 2019-4.  
  • Nonbank trustee approval letters under section 3.07 of Rev. Proc. 2019-4

Does the new address apply to pre-approved plan submissions?

No. The address for pre-approved plan submissions under Rev. Proc. 2017-41 has not changed from the address stated in Rev. Proc. 2019-4.

What if I have questions?

For information and help, call 877-829-5500.

Additional resources