User Fees for Employee Plans Determination, Opinion and Advisory Letters
Requesting a determination letter usually requires payment of a user fee. The user fees are listed in Revenue Procedure 2013-8.
Is my application eligible for an exemption from the user fee?
An employer may be eligible for an exemption if certain criteria are met.
- User Fee Exemption - Is Your Plan Eligible?
- Form 8717 - User Fee for Employee Plan Determination Letter Request
- Form 8717-A - User Fee for Employee Plan Opinion or Advisory Letter Request
Page Last Reviewed or Updated: 2013-04-19
