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File Form 5310, Application for Determination Upon Termination, to request a determination letter as to the qualified status (under section 401(a) or section 403(a)) of a pension, profit-sharing, or other deferred compensation plan upon plan termination.

File Form 5310, Application for Determination Upon Termination, to request a determination letter as to the qualified status (under section 401(a) or section 403(a)) of a pension, profit-sharing, or other deferred compensation plan upon plan termination.

The Independent Office of Appeals (Appeals) conducts yearly surveys of customer satisfaction. The surveys are conducted online by an independent, third-party market survey vendor. Beginning in November 2021, Appeals offered every taxpayer and representative who has had a case heard in Appeals an opportunity to participate in the online survey. Information about the survey is included with all final closing letters.

Information about Form 5300, Application for Determination for Employee Benefit Plan, including recent updates, related forms and instructions on how to file. Form 5300 is used by employers who adopted an individually designed plan to request a determination letter from the IRS for the initial qualification of a defined benefit or a defined contribution plan and the exempt status of any related trust.

Nonprofit status may make an organization eligible for certain benefits, such as state sales, property, and income tax exemptions; however, this corporate status does not automatically grant exemption from federal income tax. To be tax exempt, most organizations must apply for recognition of exemption from the Internal Revenue Service to obtain a ruling or determination letter recognizing tax exemption.

Form 5309, Application for Determination of Employee Stock Ownership Plan, 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.

The Identity Protection (IP) PIN Survey is an important project that can benefit IP PIN users. We are conducting a survey of randomly selected taxpayers to learn more about different methods of sending notices and letters. Your answers will help us as we look for ways to increase the security of taxpayer information. All information provided will be used for research purposes only and participation is voluntary.

Information about Form 5307, Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans, including recent updates, related forms and instructions on how to file. Form 5307 is used by adopters of master or prototype program or volume submitter plans to request a determination letter from the IRS for the qualification of a defined benefit or defined contribution plan and the exempt status of any related trust.

FS-2022-25, April 2022 ¡ª When a taxpayer believes their personal information is being used to file fraudulent tax returns, they should submit a Form 14039, Identity Theft Affidavit, to the IRS. But in most cases, taxpayers do not need to complete this form. Only victims of tax-related identity theft should submit the Form 14039, and only if they haven¡¯t received certain letters from the IRS.

Organizations use Form 1024, Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code, to apply for recognition of exemption under section 501(a) or to receive a determination letter of IRS recognition of their section 501(c) status.