财政部与国税局 IRS 更新退休计划纠错程序：新设个人退休账户纠错系统，2027 年 5 月 1 日生效
美国财政部与国税局（IRS）10 月 22 日发布第 IR-2026-126 号新闻稿，公布两项收入程序：更新雇主退休计划的纠错框架，并为个人退休账户（IRA）新设一套纠错系统，让服务商出错导致的小差错能以更简便的方式补正，不必动辄危及账户的税收优惠资格。
第 2026-34 号收入程序扩展并重构了「雇员计划合规解决系统」（EPCRS），取代 2021-30 号收入程序，即日生效。EPCRS 下设自我纠正计划、自愿纠正计划与审计结案协议计划三条通道，供合资格计划、403(b) 计划、SEP 安排与 SIMPLE IRA 计划的发起人纠正错误，并在纠正后继续以税收优惠方式提供退休福利。
第 2026-33 号收入程序则新设「个人退休账户合规解决系统」（ICRS），依据 2022 年《SECURE 2.0 法案》建立，2027 年 5 月 1 日生效。新系统允许 IRA 托管机构与账户持有人，就服务商错误或疏忽造成的合资格无心之失申请纠正。此前，申请豁免「60 天转存期限」（把一笔退休金分配在 60 天内转入另一计划或 IRA）的纳税人须逐案向国税局申请私人信函裁定；2027 至 2028 年间，这类申请将逐步转入 ICRS 通道办理。现行的自动豁免与自我证明程序继续免费可用，符合条件者可照旧使用。
国税局局长 Frank J. Bisignano 表示，这两项程序简化和加快了某些退休计划与 IRA 错误的纠正方式，让勤勉工作的美国人受益，是该局让纳税遵从更简便、少负担的一部分努力。财政部与国税局同时就两个项目公开征求意见，各收入程序列明了特别征求意见的议题与提交方式。
Treasury and IRS Update Retirement Plan Correction Program and Establish a New IRA Correction System Effective May 1, 2027
The U.S. Department of the Treasury and the Internal Revenue Service issued two revenue procedures on October 22 (IR-2026-126) that update the correction program for employee retirement plans and create one for Individual Retirement Accounts, simplifying how simple errors can be fixed without jeopardizing an account's tax-favored status.
Revenue Procedure 2026-34 expands the Employee Plans Compliance Resolution System (EPCRS) and replaces and restructures Revenue Procedure 2021-30, effective immediately. EPCRS includes the Self-Correction Program, the Voluntary Correction Program and the Audit Closing Agreement Program, which together allow sponsors of qualified plans, section 403(b) plans, SEP arrangements and SIMPLE IRA plans to make corrections and continue providing retirement benefits on a tax-favored basis.
Revenue Procedure 2026-33 establishes the IRA Compliance Resolution System (ICRS), modeled after the employee plan procedure and enacted as part of the SECURE 2.0 Act of 2022. Effective May 1, 2027, ICRS permits IRA custodians and IRA owners to request correction of certain eligible inadvertent failures caused by service-provider errors. The system also provides a process to request waivers of the 60-day rollover requirement; over the course of 2027 and 2028, those requests — currently submitted as private letter ruling requests — will transition to ICRS. Existing automatic waiver and self-certification procedures remain available at no cost for taxpayers who meet the requirements.
“Hard working Americans will benefit from these procedures because they simplify and speed up how errors with certain retirement plans and IRAs can get corrected when there is a simple problem,” said IRS Chief Executive Officer Frank J. Bisignano. Treasury and the IRS are inviting comments on both programs.
来源：GSM·美国（原文链接）
图片来源：配图：美国财政部徽标（公共领域，美国财政部）
