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We sent you this notice because our records indicate you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.

We're sending you this notice because our records indicate you did not file a required Form 5227, Split-Interest Trust information Return.

Frequently asked questions about Form 5500-EZ, Delinquent Filing Penalty Relief.

Revenue Procedure 2019-20 (PDF) opened the determination letter program for amended individually designed statutory hybrid plans to submit determination letter applications during the 12-month period ending on August 31, 2020.

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.

Information about completing Form 8962, Premium Tax Credit, to reconcile advance payments to your individual tax return.

Bonds with a Qualified Hedge - Hedge Termination

Sale or Disposition of a Bond Financed IRC Section 501(c)(3) Facility

This Issue Snapshot explores methods for preventing a Section 409(p) violation including those that were the subject of the CCA.

New mailing address for EP submissions for determination letters, letter rulings and IRA opinion letters.