Determination, Opinion and Advisory Letter for Retirement Plans - Check the Status of Your Letter

 

What happens after I submit my application?

After submitting your application for a determination, opinion or advisory letter, you will receive an acknowledgement notice, which means the IRS has received your application. After it has been assigned, an employee plans specialist will contact you for additional information.

Has my application been assigned to a specialist?

If you submitted your application during or after the postmark date in the chart below, and you received an acknowledgement notice, then we have received your application but have not yet assigned it to a specialist. Keep checking this Web page for updates and await IRS contact. There is no need to call.

Form Number Your application has not been assigned if postmarked after this date:

Form 5307, Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans

July 30, 2021

Form 5300, Application for Determination for Employee Benefit Plan

June 15, 2021

(All cases assigned for cycles prior to E2)

Form 5310, Application for Determination Upon Termination (Info Copy Only)

June 18, 2021

Form 5316, Application for Group or Pooled Trust Ruling August 31, 2021

Alert: The IRS eliminated the five-year remedial amendment cycles for individually designed plans starting in 2017. See New Determination Program Rev. Proc. 2016-37.

How do I check the status of my letter after it has been assigned to a specialist?

If you submitted your application before the postmark date in the chart above, and the IRS has not contacted you regarding your application, you can contact us by phone, fax, or mail to check on the status of your letter. The IRS can’t respond to your inquiry through email. Please provide your contact information with the below items.

You will need the following information before you contact us to verify a letter application status:

  1. Name of the employer;
  2. Employer’s employer identification number (available on the Form W-2);
  3. Name of the plan;
  4. Plan number;
  5. Application number;
  6. Date application was submitted;
  7. Indicate whether or not you are the plan sponsor, working for the plan sponsor or a plan participant; and
  8. Practitioners may need to submit a valid Form 2848, Power of Attorney and Declaration of Representative PDF or Form 8821, Tax Information Authorization PDF.

By phone

Call 877-829-5500 (toll-free)

By fax

Fax your information to 855-224-1311

By mail

Internal Revenue Service
EP Determinations
Attn: Manager, EP Correspondence
P.O. Box 2508
Room 6-403, Group 7535
Cincinnati, OH 45202

By Express and Overnight Delivery

Internal Revenue Service
Room 6-403, Group 7535
550 Main Street
Cincinnati, OH 45202
Attn: Manager, EP Correspondence

Which cycle is currently being worked by determination specialists?

Currently, most of the cases we are assigning to specialists are second cycle cases. Generally, we work cases in postmarked date order, with priority given to Form 5310 applications. 

Additional resource: