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Follow these tips to avoid processing delays with your determination letter application.

Additional resources related to retirement plan document amendments and determination letter requests.

Requesting a determination letter usually requires payment of a User Fee.

Businesses that claimed the Employee Retention Credit may have received IRS Letter 105-C if we identified the claim as ineligible. This page can help you understand what Letter 105-C means and what to do if you disagree with our decision to disallow your credit.

Tax Tip 2022-141, September 14, 2022 ¡ª When the IRS needs to ask a question about a taxpayer¡¯s tax return, notify them about a change to their account, or request a payment, the agency often mails a letter or notice to the taxpayer. Getting mail from the IRS is not a cause for panic but, it should not be ignored either.

Sample letter for Terminal Operators and /or Carriers

Employee Stock Ownership Plans Determination Letter Application Review Process

As a result of a programming error in the IRS system that receives Forms 8955-SSA, erroneous IRS penalty letters, CP 283-C, were sent out to plan sponsors who filed the 2022 Form 8955-SSA, indicating a late or incomplete filing of Form 8955-SSA.

We are addressing, or need more information about, your business, estate, or trust entity. This is needed to verify information reported on your Form SS-4, Application for Employer Identification Number (EIN).