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Overview of retirement plan correction program for errors discovered on audit or during the determination letter application process.

Tax Tip 2022-62, April 21, 2022 ¡ª The IRS mails letters or notices to taxpayers for a variety of reasons.

Letters (U-Z) of the Charities and Nonprofits site map designed to make it easier for our customers to navigate the Web site.

Letters (F-J) page of a site map of the Nonprofits and Charities pages of IRS designed to make the web site easier to navigate

We continue to make changes to our exempt organizations (EO) determination letter program to improve the program's efficiency and consistency.

Letters (P-T) of a site map of the Charities and Nonprofits pages of IRS.gov designed to make the web site more accessable to our customers.

Form 5309 is used by tax credit employee stock ownership plans or by employee stock ownership plans to apply for a determination letter. The plan must be to invest primarily in employer securities. Use this form to apply for a determination letter for an employee stock ownership plan (ESOP) that meets the requirements of Internal Revenue Code section 4975(e)(7).

Sample Letter of Credit (LOC) for Federal Excise Tax Exemption Program page.

May 10, 2024 ¡ª IRS statement to taxpayers receiving Letter 6613 alerting them to the unauthorized disclosure of tax return information by an IRS contractor.

The annual cumulative list of changes in retirement plan qualification requirements (cumulative list) intends to identify, on a remedial amendment cycle basis, all changes in the qualification requirements resulting from changes in statutes, or from regulations or other guidance published in the Internal Revenue Bulletin, that are required to be taken into account in a written retirement plan document that is submitted for a determination letter or an opinion or advisory letter.