Enrolled Retirement Plan Agent frequently asked questions

Frequently asked questions and answers about enrolled retirement plan agents.
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Tax Professionals

Employee Plans Customer Account Services

Contact us for answers to technical and procedural retirement plan questions.
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Administrators

Preparer tax identification number information for employee plans professionals

Many EP forms do not require a preparer tax identification number.
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Administrators

Employee plans learn, educate, self-correct and enforce project - Defaulted loans and/or leases

We examined 69 Form 5500 returns with loans, fixed income obligations or leases in default or classified as uncollectible during the plan year.
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Administrators

Electronic Funds Withdrawal and credit or debit card payment options for businesses

Information about Electronic Funds Withdrawal and credit card payment options for businesses.
General Information

Exempt organizations and other tax-exempt entities Modernized e-File (MeF) providers

Main page for exempt organizations providers for Forms 990, 990-EZ, 990-PF, 990-N, 990-T, 1120-POL and 8868.
Software Development
Software Developers

Retirement plan reporting and disclosure

Retirement Plan Reporting and Disclosure
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Administrators

Employee plans learn, educate, self-correct, and enforce project - Corrective distributions as reported on Schedules H or I, line 2(f) (Project number 8)

We examined 57 Form 5500 returns to determine if the returns that disclosed corrective distributions fully corrected the plan excesses, or indicated other errors.
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Administrators

EP Examination Process Guide - Section 7 - Appeals - Statute Protections

This section provides a discussion of the statute of limitations on tax exempt trusts, prohibited transactions, procedures used by the IRS when protecting a statute, and various publications about statutes.
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Administrators

EP Examination Process Guide - Section 10 Puerto Rico Compliance Puerto Rico Facts

EP Examination Process Guide - Puerto Rico Facts
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Administrators