Determination Letters - Need a Copy or a Correction?
You must request copies of an original or a corrected determination letter in writing by mail or fax. We do not accept telephone or email requests at this time. Please do not submit a copy of your original EP determination letter application with your request.
How do I request a copy of a previously issued letter?
Please provide the:
- Name of the plan sponsor
- Plan sponsor's EIN
- Plan number
- Plan name
- Year the letter was issued (not required, but helpful)
- Form 2848, Power of Attorney and Declaration of Representative, if applicable
- Fax number to which the reprinted letter should be sent (if you want the copy mailed, please send your name and address)
How do I request a corrected letter?
Include the following:
- Copy of the letter that needs correction
- Your fax number (if no fax number is given, we will mail the letter to the address on record)
- Form 2848, Power of Attorney and Declaration of Representative, if applicable
- Your phone number
- Detailed explanation of the error in the original determination letter (include copies of any amendments in question)
- If the original determination letter references a proposed amendment and you are requesting a correction to the letter that is:
- unrelated to the proposed amendment - the plan sponsor must sign the proposed amendment within 91 days of the original determination letter date, or
- related to the proposed amendment - the IRS will extend the 91-day deadline for executing the amendment only if it determined that the IRS issued the letter with an error directly related to the proposed amendment.
Where do I send the request?
Fax written requests to (513) 263-4330 or mail the request by:
Regular Postal Delivery:
Internal Revenue Service
PO Box 2508, Rm 5-120
Cincinnati, OH 45201
Attn: Manager, EP Correspondence
Express and Overnight Delivery:
Internal Revenue Service
Room 4-024
550 Main Street
Cincinnati, OH 45202
Attn: Manager, EP Correspondence
When should I expect the copy or corrected letter?
Generally, we will respond to your request for:
- a copy of a letter in approximately 3 weeks
- a corrected letter in 45 days
Additional Resource:
Check the Status of Your Letter
