Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on this form to carry out the Internal
Revenue laws of the United States. We need it to determine whether
your defined benefit or defined contribution plan, as amended,
qualifies for approval under section 401(a) of the Internal Revenue
Code and is exempt from taxation under section 501(a) of the Code.
Section 6109 of the Code requires you to provide your taxpayer
identification number. Routine uses of the information provided on
this form include giving it to the Department of Justice for civil and
criminal litigation and to other Federal agencies, as provided by law.
We may disclose the information to cities, states, the District of
Columbia, and U.S. Commonwealths or possessions to administer their
tax laws. We may disclose the information to foreign governments
pursuant to tax treaties. If you do not provide all of the information
requested on this form, we may be unable to make a determination with
respect to your amendment. If you provide false or fraudulent
information, you may be subject to penalties.
You are not required to provide the information requested on a form
that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a
form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue law.
Generally, tax returns and return information are confidential, as
required by section 6103.
The time needed to complete and file this form will vary depending
on individual circumstances. The estimated average time is:
If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would be
happy to hear from you. You can write to the Tax Forms Committee,
Western Area Distribution Center, Rancho Cordova, CA 95743-0001.
Do not send the form to this office. Instead, see
Where To File on page 2.
Public Inspection.
Form 6406 is open to public inspection if there are more than 25
plan participants. The total number of participants must be shown on
line 4e. See the instructions for line 4e for a definition of
participant.
Disclosure Request by Taxpayer.
The Tax Reform Act of 1976 permits a taxpayer to request the IRS to
disclose and discuss the taxpayer's return and/or return information
with any person(s) the taxpayer designates in a written request. Use
Form 2848, Power of Attorney and Declaration of
Representative, for this purpose.
The form and instructions have undergone revisions in the format
and information required. Review these documents before completing the
application.
How To Get Forms and Publications
By personal computer.
You can access the IRS Web Site 24 hours a day, 7 days a week at
www.irs.gov to:
- Download forms, instructions, and publications.
- See answers to frequently asked tax questions.
- Search publications on-line by topic or keyword.
- Send us comments or request help by e-mail.
- Sign up to receive local and national tax news by
e-mail.
You can also reach us using file transfer protocol at
ftp.irs.gov.
CD-ROM.
Order
Pub. 1796, Federal Tax Products on CD-ROM, and
get:
- Current year forms, instructions, and publications.
- Prior year forms, instructions, and publications.
- Popular tax forms that may be filled in electronically,
printed out for submission, and saved for recordkeeping.
- The Internal Revenue Bulletin.
Buy the CD-ROM on the Internet at
www.irs.gov/cdorders
from the National Technical Information Service (NTIS) for $21 (plus a
$5 handling fee).
By phone and in person.
You can order forms and publications 24 hours a day, 7 days a week,
by calling
1-800-TAX- FORM (1-800-829-3676). You can also
get most forms and publications at your local IRS office.
For questions regarding this form, call the Employee Plans Customer
Service, toll-free, at 1-877-829-5500 between 8:00 a.m. and 9:30 p.m.
eastern time.
