INTERNAL REVENUE SERVICE

TAX EXEMPT AND GOVERNMENT

ENTITIES (TE/GE)

TE/GE MISSION STATEMENT

To provide Tax Exempt 

and Government Entities

customers top quality 

service by helping them

understand and comply

with applicable tax laws

and to protect the public

interest by applying 

the tax law with integrity 

and fairness to all.

CUSTOMER 

ACCOUNT SERVICES
he office of Customer Account Services (CAS),

part of the Tax Exempt & Government Entities

(TE/GE) operating division of the Internal Revenue Service,

helps TE/GE customers prepare their returns, fill out

determination applications, and obtain verification of

their tax-exempt status. CAS offers assistance with 

tax issues that affect three distinct customer segments 

that fall under TE/GE – Employee Plans (EP), Exempt

Organizations (EO), and Government Entities (GE).

Additionally, CAS oversees the processing of TE/GE 

customer returns.

This brochure has listings of common tax topics and

tax forms that relate to TE/GE customers. For your 

convenience, the listings are broken out separately 

for EP, EO, and GE customers. Additionally, we have

included several free IRS services available through 

telephone, fax, and mail.

CUSTOMER ACCOUNT SERVICES

TE/GE CUSTOMER ASSISTANCE

During 2002, CAS answered over 430,000 telephone 

calls and 23,000 letters on TE/GE tax-related topics.

CAS telephone service is via live assistors; and CAS 

strives to respond to correspondence within 30 days.

EP, EO, and GE customers may need assistance with 

the following common tax-related topics and forms.
EMPLOYEE PLANS (EP) TOPICS 

■ employee plans questions under IRC Section 401(a) 

(including deduction limits, eligibility, coverage, vesting,

and distribution rules)

■ pension plan determination letters

■ IRC Section 403(b) tax-sheltered annuities

■ IRC Section 457 deferred compensation plans 

of state and local governments

■ SEP and SIMPLE IRAs

IRS FORMS

4461 Application for Approval of Master or Prototype 

Defined Contribution Plan

4461A Application for Approval of Master or Prototype 

Defined Benefit Plan 

4461B Application for Approval of Master or Prototype Plan

5300 Application for Determination for Employee Benefit Plan

5307 Application for Determination for Adopters 

of Master or Prototype or Volume Submitter Plans

5310 Application for Determination for Terminating Plan

5310A Notice of Plan Merger or Consolidation, Spinoff, or 

Transfer of Plan Assets or Liabilities; Notice of Qualified 

Separate Lines of Business

5330 Return of Excise Taxes Related to Employee Benefit Plans

5500 Annual Return/Report of Employee Benefit Plan

5500EZ Annual Return of One-Participant 

(Owners and Their Spouses) Retirement Plan

5558 Application for Extension of Time to 

File Certain Employee Plan Returns

6406 Short Form Application for Determination 

for Minor Amendment of Employee Benefit Plan

8717 User Fee for Employee Plan Determination 

Letter Request

EXEMPT ORGANIZATIONS (EO) TOPICS 

■ verification of tax-exempt status

■ how to apply for tax-exempt recognition

■ status of a pending Application for Recognition of Exemption

■ letter of exemption

■ exempt organization’s name and/or address changes

■ IRS Publication 78, Cumulative List of Organizations (described 

in Section 170(c) of the Internal Revenue Code of 1986) issues 

and questions

■ copies of Application for Recognition of Exemption
■ exempt organization public disclosure requirements

■ third party complaints about questionable activities 

of an exempt organization

■ employment tax questions for tax-exempt organizations 

(not account specific)

■ political organizations

IRS FORMS

990 Return of Organization Exempt from Income Tax

990EZ Short Form Return of Organization 

Exempt from Income Tax 

990PF Return of Private Foundation or Section 4947(a)(1) 

Nonexempt Charitable Trust Treated as a Private 

Foundation

990C Farmers’ Cooperative Association Income Tax Return

990T Exempt Organization Business Income Tax Return

990W Estimated Tax on Unrelated Business 

Taxable Income for Tax-Exempt Organizations

1023 Application for Recognition of Exemption Under 

Section 501(c)(3) of the Internal Revenue Code

1024 Application for Recognition of Exemption 

Under Section 501(a)

1028 Application for Recognition of Exemption Under 

Section 521 of the Internal Revenue Code

1120H U.S. Income Tax Return for Homeowners Associations

1120POL U.S. Income Tax Return for Certain Political Organizations

4506A Request for Public Inspection or Copy of 

Exempt or Political Organization IRS Form 

4720 Return of Certain Excise Taxes on Charities and Other 

Persons Under Chapters 41 and 42 of the IRC

5227 Split-Interest Trust Information Return

5578 Annual Certification of Racial Nondiscrimination for 

a Private School Exempt from Federal Income Tax

8274 Certification by Churches and Qualified ChurchControlled Organizations Electing Exemption From 

Employer Social Security and Medicare Taxes

8282 Donee Information Return 

8718 User Fee for Exempt Organization 

Determination Letter Request

8734 Support Schedule for Advance Ruling Period

8868 Application for Extension of Time to File 

an Exempt Organization Return

8871 Political Organization Notice of Section 527 Status

8872 Political Organization Report of Contributions 

and Expenditures
ACCESS CAS AND IRS SERVICES

TE/GE Customer Account Services

(877) 829-5500

Call the TE/GE CAS toll-free telephone site, Monday-Friday,

for assistance.

Internal Revenue Service

TE/GE Customer Account Services

PO Box 2508

Cincinnati, OH 45201

IRS Web Site

www.irs.gov

Download tax forms with instructions, publications, the latest 

tax law changes, and specific tax information for individuals 

and businesses.

IRS Tax-Fax

(703) 368-9694

Dial from a fax machine and follow voice prompts to get 

forms faxed back to you 24-7.

IRS Tax Publications and Forms

(800) 829-3676

Order free IRS tax publications and forms.

GOVERNMENT ENTITIES (GE) TOPICS 

■ federal, state, and local governments

■ Indian tribal governments

■ tax-exempt bonds

IRS FORMS

8038 Information Return for Tax-Exempt 

series Private Activity Bond Issues

(Under Internal Revenue Code Section 149(e))
Department of the Treasury

Internal Revenue Service

www.irs.gov

Publication 3835 (08-2003)

Catalog Number 32171S

ISSUES HANDLED BY

IRS CUSTOMER SERVICE

(NOT HANDLED BY TE/GE)

The following topics must be addressed by 

IRS Customer Service at (800) 829-1040.

TOPICS

■ IRC Section 125 Cafeteria Plans (flexible spending 

accounts, medical reimbursement plan, or premium 

only plan)

■ medical savings accounts

■ commercial annuities

■ individual retirement accounts (IRAs) including Roth 

and educational IRAs (exceptions: SEPs and SIMPLEs)

■ deductibility of charitable contributions for individual 

taxpayers

■ account specific questions on employment taxes

■ taxability of distributions from retirement plans