IRS Statement — Child Tax Credit Letters

January 27, 2022 — A statement about the Child Tax Credit letters being sent.
General Information
Individuals, Tax Professionals, Parents

TEB Private Letter Ruling: Some Basic Concepts

The IRS office of Tax Exempt Bonds (TEB) provides an overview description of Private Letter Rulings.
General Information
Bond Professional

Understanding your LT11 notice or letter 1058

We haven’t received your payment for overdue taxes. We intend to seize your property or rights to property. You must contact us immediately.
General Information
Individuals

Life cycle of a private foundation - Private letter rulings

Discussion of private letter rulings for private foundations.
General Information
Charities and Nonprofits

Retirement plan determination, opinion and advisory letter FAQs

Frequently Asked Questions relating to determination, opinion and advisory letters for retirement plans.
General Information
Administrators

Opinion or advisory letters for pre-approved retirement plans FAQs

Frequently Asked Questions on Pre-Approved Retirement Plans
General Information
Administrators

Determination letters for individually designed retirement plans FAQs

Insights into how to file a determination application, where to file an application, and what happens after an application is filed.
General Information
Administrators

2017 Pre-Approved Retirement Plan Opinion Letter Program

2017 Pre-Approved Retirement Plan Opinion Letter Program
General Information

Requesting copies of plan documents in determination letter applications

You may request a copy of a retirement plan’s determination letter application and certain other related documents from the IRS.
General Information
Administrators

Tips for requesting a Private Letter Ruling on actuarial issues

In an effort to reduce processing delays and improve your experience with the actuarial private letter ruling process, we identified the following list of common errors and issues that tend to slow down the process.
General Information
Individuals, Tax Professionals, Administrators