Get Revenue Procedure 2002-1 - Letter Rulings, Determination Letters, And Information Letters. Issued

Paper Request Form – IRS Form 4506-T (Request for Transcript of Tax Return) Complete Lines 1 – 4, following the instructions on page 2 of the form. Line 5: is your 10-digit customer number. ... Line 7: Select the checkbox on the right hand side for Verification of Nonfiling.

A determination letter is a formal document issued by the Internal Revenue Service (IRS) that indicates whether or not a company's employee benefit plan has been found to meet the minimum legal requirements for special tax treatment.

However, the effective date of exemption is the beginning of the first three-year period. The only information we have about the formation date of a self-declaring organization is the date it obtained its employer identification number. Organizations that apply for exemption tell if there's specific formation date.

To request a copy of a determination letter issued before 2014, submit Form 4506-B, Request for a Copy of Exempt Organization IRS Application or LetterPDF using the email feature on the form. If you submitted a request and it's been more than 60 days, please contact Customer Service at 877-829-5500 to check the status.

A determination letter is similar in purpose and nature to a private letter ruling, except that it is issued by the office of the local IRS district director not the national office of the IRS.

An IRS determination letter expresses an opinion on the qualified status of the plan document. For more information on the benefits of a favorable determination letter and how to apply, see: Apply for a Determination Letter - Individually Designed Plans.

While a revenue ruling generally states an IRS position, a revenue procedure provides return filing or other instructions concerning an IRS position.