Answers to many of your retirement plan questions may be available under Retirement Plans Frequently Asked Questions. If you do not find the answer to your question, please call, write or email us.
Call: (877) 829-5500 (toll-free number)
Write:
Internal Revenue Service
TE/GE Division, Correspondence Unit
P.O. Box 2508
Cincinnati, OH 45201
E-mail: RetirementPlanQuestions@irs.gov
Telephone representatives will assist with basic Employee Plans questions only. Other questions will be answered by an Employee Plans Specialist within 15 business days.
Due to disclosure laws, account-related questions cannot be answered via email. If you are emailing regarding specific technical guidance (e.g., Revenue Procedure, Notice, Regulation), please indicate the specific guidance and its author.
Note: All questions submitted via email will be answered by telephone, so include your phone number in your message.
Employee Plans Customer Account Services will respond to questions relating to:
- Qualified plans (profit-sharing, 401(k), money purchase, defined benefit, employee stock ownership (ESOPs), cash balance and targeted benefit plans)
- Other employer-sponsored plans (SIMPLE IRAs, SARSEPs, SEPs and 403(b) plans
- Applications for a Determination Letter for an Employee Benefit Plan
(Forms 5300, 5303, 5307, 5310 and 6406).
- Note: Requests for copies of Determination Letters or copies of case files must be submitted to the IRS in writing to the address listed above or faxed to (513) 263-4330. Please include the sponsor’s name, EIN (or DLN or FFN) and plan number. If applicable, a proper Power of Attorney should be submitted with the request (Form 2848).
- Form 5500-EZ Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan
- See below for information on Form 5500 and Form 5500-SF.
- Excise taxes related to Employee Benefit Plans (Form 5330).
- Unrelated Business Income generated by the trust of a plan (Form 990-T).
- Various laws that impact employee plans, such as EGTRRA, GUST and PPA.
| The following issues are not handled by Employee Plans Customer Account Services; call the applicable contact number: |
|
Form 5500, 5500 SF EFAST 2
|
(866) 463-3278
www.efast.dol.gov/welcome.html
|
| Request for a corrected Determination Letter |
In your request, explain in detail the error in the original determination letter.
NOTE: If the letter has a proposed amendment and the change/correction requested is not related to the proposed amendment, the proposed amendment must be executed within 91 days of the original letter date. This deadline will be extended only if the Service agrees to the change/correction.
Fax request to (513) 263-4330 or send written requests to the Account Services address listed at the top of this page. Include the sponsor’s name, EIN (or DLN or FFN), plan number and, if applicable, a Power of Attorney.
|
|
Employee Plans Compliance Resolution System (EPCRS)
VCP case status questions only
|
(626) 312-4921
You will need to provide the case's nine-digit control number, beginning with “911” stamped on the case acknowledgment letter, or, if an acknowledgment letter has not been received, the sponsor’s EIN and the plan number.
If you have general questions about EPCRS, use the Account Services phone number and email address at the top of this page.
|
|
Requests for copies of EP Determination Letters or case files
|
Fax request to (513) 263-4330 or send written requests to the Account Services address listed at the top of this page. Include the sponsor’s name, EIN (or DLN or FFN), plan number and, if applicable, a Power of Attorney. |
|
Traditional IRAs
Taxability of Distributions
Cafeteria Plans (also known as FSA Accounts, Flexible Spending Accounts and 125 Plans) other than those related to Form 5500
Medical Savings Accounts
|
(800) 829-1040
or e-mail. |
|
COBRA continuation coverage
|
Employers may call (202) 622-6080 to leave a message.
All others should write to:
Internal Revenue Service
COBRA Coordinator
1111 Constitution Ave., NW
Washington, D.C. 20224
|
|
COBRA Notice and Election Issues
HIPPA Issues
Welfare Plans (such as health plans, employer sponsored vision plans, etc.)
|
(866) 275-7922
http://www.dol.gov/ebsa |
|
Withholding
|
(866) 455-7438 (Monday through Friday,8:30am - 4:30pm EST)
These customer service agents will only assist payors (employers or businesses issuing information returns). They cannot assist those who have not received or received an incorrect Form 1099 or Form W-2. These individuals should contact (800) 829-1040.
|
|
Deferred Compensation Plans for State & Local Governments and 457 Plans for Tax-Exempt Organizations
|
IRS Office of Chief Counsel
(202) 622-6060 |
For assistance with other questions (such as retirement income taxability issues), please refer to the HELP section of this site.
|
