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IRS.gov Website
Publication 939
taxmap/pubs/p939-005.htm#en_us_publink100094832

Requesting a Ruling on
Taxation of Annuity(p77)

rule
If you are a retiree, or the survivor of an employee or retiree, you may ask the Internal Revenue Service to help you determine the taxation of your annuity. If you make this request, you are asking for a ruling.
taxmap/pubs/p939-005.htm#en_us_publink100094833

User fee.(p77)

rule
Under the law in effect at the time this publication went to print, the IRS must charge a user fee for all ruling requests. You should call the IRS for the proper fee.
Tax Tip
A request solely for the value of the refund feature is not treated as a ruling request and requires no fee.
Due date
Send your request to:





Internal Revenue Service
Attention: EP Letter Rulings
P. O. Box 27063
McPherson Station
Washington, DC 20038


The user fee is allowed as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit.
taxmap/pubs/p939-005.htm#en_us_publink100094836

When to make the request.(p77)

rule
Please note that requests sent between February 1 and April 15 may experience some delay. We process requests in the order received, and we will reply to your request as soon as we can process it. If you do not receive your ruling by the required filing date, you may use Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, to get an extension of time to file.
taxmap/pubs/p939-005.htm#en_us_publink100094837

Information you must furnish.(p77)

rule
You must furnish the information listed below so the IRS can comply with your request. Failure to furnish the information will result in a delay in processing your request. Please send only copies of the following documents, as the IRS retains all material sent for its records:
  1. A letter explaining the question(s) you wish to have resolved or the information you need from the ruling.
  2. Copies of any documents showing distributions, annuity rates, and annuity options available to you.
  3. A copy of any Form 1099–R you received since your annuity began.
  4. A statement indicating whether you have filed your return for the year for which you are making the request. If you have requested an extension of time to file that return, please indicate the extension date.
  5. Your daytime phone number.
  6. Your current mailing address.
  7. A power of attorney if someone other than you, an attorney, a certified public accountant, or an enrolled agent is signing this request. Form 2848, Power of Attorney and Declaration of Representative, may be used for this purpose.
  8. A completed Tax Information Sheet (or facsimile) shown on the next page. Sign and date the Disclosure and Perjury Statement (or facsimile) at the end of the tax information sheet. This statement must be signed by the retiree or the survivor annuitant. It cannot be signed by a representative.
taxmap/pubs/p939-005.htm#en_us_publink1000310399

Tax Information Sheet

taxmap/pubs/p939-005.htm#en_us_publink1000310400
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