EP Customer Account Services |
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You may direct your technical and procedural questions concerning retirement plans to us in a variety of ways. Answers to many of your questions may already be available under Retirement Plans Frequently Asked Questions. If you do not find the answer to your question, please call, write or e-mail us.
Call:
TE/GE Customer Account Services at (877) 829-5500 (toll-free number).
Telephone representatives will provide assistance with basic EP questions such as basic filing requirements and due date for Form 5500, status of pending determination letter applications and responding to notices. Questions beyond the scope of our telephone representatives will be written up as a referral to be answered by an Employee Plans Specialist within 15 days.
In addition to your question, the following will be needed:
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Your name
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Telephone number
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Best time to call
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Address
You will be given a "reference number" that identifies the referral.
If you are calling regarding specific technical guidance (e.g., Revenue Procedure, Notice, Regulation), please indicate the specific guidance and its author and your request will be forwarded. Please be aware that telephone representatives are not permitted to give out e-mail addresses of IRS employees.
Write:
Internal Revenue Service
TE/GE Division, Correspondence Unit
P.O. Box 2508
Cincinnati, OH 45201
E-mail:
RetirementPlanQuestions@irs.gov
Due to disclosure laws, account-related questions cannot be answered via e-mail. If you are e-mailing regarding specific technical guidance (e.g., Revenue Procedure, Notice, Regulation), please indicate the specific guidance and its author and your request will be forwarded.
Note: All questions submitted via e-mail must be responded to via telephone, so please remember to include your phone number in your message.
The following issues are handled by EP Customer Account Services:
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Qualified plans under IRC 401(a), such as Profit-Sharing, 401(k), Money Purchase, Defined Benefit, Employee Stock Ownership (ESOPs), Cash Balance and Target Benefit Plans.
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Applications for a Determination Letter for an Employee Benefit Plan
(Forms 5300, 5303, 5307, 5310 and 6406). Note: Requests for copies of EP 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 ensure your request includes 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.
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- Excise taxes related to Employee Benefit Plans (Form 5330).
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- Unrelated Business Income generated by the trust of a plan (Form 990-T).
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- Various laws which impact employee plans, such as EGTRRA, GUST, CRA and PPA.
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The following issues are not handled by EP Customer Account Services and you should instead phone the applicable contact number: |
- Employee Plans Compliance Resolution System (EPCRS)
VCP case status questions only
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(626) 312-4921
(not a toll-free number)
Be prepared to provide the case's nine-digit control number, beginning with “911” that is stamped on the case acknowledgment letter, or, if an acknowledgment letter has not been received, the Employer Identification Number and plan number shown on the submission. If you have general questions about EPCRS, refer to the phone number and e-mail address above. |
- Requests for copies of EP Determination Letters or case files
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Fax request to (513) 263-4330
or submit to us in writing to the address listed above. Please ensure your request includes 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. |
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(800) 829-1040
or e-mail your question. |
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(800) 829-1040
or e-mail your question. |
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(800) 829-1040
or e-mail your question. |
- COBRA continuation coverage
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Employers may call (202) 622-6080 to leave their name and phone number on a voicemail system for a call back.
All others should write to:
Internal Revenue Service
COBRA Coordinator
1111 Constitution Ave., NW
Washington, D.C. 20224
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- COBRA Notice and Election Issues;
- HIPPA Issues
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(866) 275-7922
http://www.dol.gov/ebsa |
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(800) 829-1040
or e-mail your question. |
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Martinsburg Computing Center has a toll-free number to assist you in the completion of the Form 1099 Series and Form W-2.
Phone Number:
(866) 455-7438
Hours of Operation:
Monday through Friday
8:30am - 4:30pm EST
For additional information, please refer to Announcement 2001-107.
MCC will only assist payors. They will not assist customers who have not received a Form 1099 or Form W-2 nor those who have received an incorrect Form 1099 or Form W-2. Individuals who fall within these criteria should contact
(800) 829-1040.
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- Welfare Plans (such as health plans, employer sponsored vision plans, etc.)
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(866) 275-7922
http://www.dol.gov/ebsa
See the DOL web site for information that will assist employers and employee benefit plan practitioners in understanding and complying with the requirements of ERISA as it applies to the administration of welfare benefit plans.
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- Deferred Compensation Plans for State & Local Governments and 457 Plans for Tax-Exempt Organizations
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IRS Office of Chief Counsel
(202) 622-6060 |
- EFAST Automated 5500 Process
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(866) 463-3278
http://www.efast.dol.gov |
For assistance with other questions (such as retirement income taxability issues), please refer to the HELP section of this site.
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Page Last Reviewed or Updated: January 08, 2009