Effective immediately, the mailing address for Employee Plans (EP) submissions for determination letters, letter rulings and Individual Retirement Arrangement (IRA) opinion letters is:
Internal Revenue Service
7940 Kentucky Drive
Florence, KY 41042
The IRS says submissions that have already been sent to the previous address will be forwarded to this new address.
Specifically, submissions affected by the address change include:
- Form 5300, Application for Determination for Employee Benefit Plan;
- Form 5306, Application for Approval of Prototype or Employer Sponsored Individual Retirement Arrangement (IRA);
- Form 5306-A, Application for Approval of Prototype Simplified Employee Pension (SEP) or Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA Plan);
- Form 5307, Application for Determination for Adopters of Modified Volume Submitter Plans;
- Form 5308, Request for Change in Plan/Trust Year;
- Form 5310, Application for Determination Upon Termination;
- Form 5310-A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business;
- Form 5316, Application for Group or Pooled Trust Ruling;
- Letter rulings under Revenue Procedures 87-50, 90-49, 2003-16, 2010-52, 2017-55, 2017-57, or 2019-4; and
- Nonbank trustee approval letters under section 3.07 of Rev. Proc. 2019-4.
The address for pre-approved plan submissions under Rev. Proc. 2017-41 has not changed from the address stated in Rev. Proc. 2019-4.