Retirement plan determination, opinion and advisory letter FAQs

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

Document Upload Tool for Central Withholding Agreements and letters

The Document Upload Tool (DUT) is a fast and safe way to send us information about nonresident alien artist or athlete withholding agreements and letters. You can use it to respond to Letter 4289.
Tax Administration (Non-Authoritative)

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

1065 Letter from Commissioner Nolan and Commissioner Petronchak

1065 letter from Commissioner Nolan and Commissioner Petronchak
Software Development
Software Developers

Frequently asked questions: Understanding your PTIN-related letter

Understanding your PTIN-Related Letter
About IRS
Tax Professionals

Life cycle of a private foundation - Private letter rulings

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

The IRS alerts taxpayers of suspected identity theft by letter

Tax Tip 2023-74, May 31, 2023 — Scammers sometimes use stolen Social Security numbers to file fraudulent tax returns and collect refunds. To prevent this, the IRS scans every tax return for signs of fraud.
General Information
Individuals

Frequently asked questions on the Estate Tax Closing Letter

This page provides questions and answers on how to obtain an estate tax closing letter through Pay.gov.
General Information
Self-Employed, Small Businesses

Determination, opinion and advisory letters - 6-year cycle for pre-approved plans

Six-year remedial amendment cycles for pre-approved plans.
General Information
Administrators

Exempt Organizations Examination Process Guide Initial Contact Letter and Information Document Request

List of information typically requested in initial contact letter/document request.
General Information
Charities and Nonprofits