How can I submit my request for the IRS penalty relief program

To submit your request for the IRS penalty relief program, you must follow these steps:

1. Complete Form 5500-EZ: Fill out a complete paper Form 5500-EZ, including all required schedules and attachments, for each plan year for which you are seeking penalty relief.
2. Mark Checkbox D: On Part I of Form 5500-EZ, mark Checkbox D for the IRS Late Filer Penalty Relief Program. If the Form 5500-EZ does not contain Checkbox D (for years earlier than 2020), write in red at the top of each paper return: “Delinquent Return Filed under Rev. Proc. 2015-32, Eligible for Penalty Relief”.
3. Attach Form 14704: Attach a completed Form 14704 to the top of your submission. This form should include all delinquent returns.
4. Include Fee Payment: Attach a check for the fee payment for each submission, payable to The United States Treasury. This check should be attached to Form 14704.
5. Single Plan Limitation: Each submission is limited to a single plan. You can submit multiple delinquent returns for a single plan in one submission, but separate plans must be submitted separately.
6. Mail Your Submission: Mail your submission to the filing address provided in the instructions for the most current Form 5500-EZ available to taxpayers.

By following these steps, you can ensure that your request for the IRS penalty relief program is properly submitted.

Sources:
Instructions for Form 843 (12/2021)
Notice 746 (10/2023)
IRM Part 4. Examining Process. Chapter 10. Examination of Returns. Section 21. U.S. Withholding Agent Examinations - Form 1042