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Pay Determination Letter User Fees Online Through Pay.gov

Plan sponsors filing a determination letter application (Form 5300 series applications only) may elect to pay user fees online through the secure government portal - Pay.gov. You can’t pay Voluntary Correction Program compliance fees through Pay.gov at this time.

Benefits of using Pay.gov

  • Easy to use
  • Eliminates writing checks
  • Accepts payments made by credit card or direct debit from a checking or savings account (foreign entities can pay using a credit card or an automatic withdrawal from a U.S. bank)

How to use Pay.gov

  1. Go to www.pay.gov. You don’t need a user name and password to use this site. However, see “Should I Register?”
  2. Find Form 8717 under “Find Public Forms” either by name (IRS Employee Plans Determination User Fee), or by agency (IRS), then name.
  3. Click IRS Employee Plans Determination User Fee and complete the online Form 8717, and click Submit.
  4. Once you complete your payment information, you will receive your confirmation. Print this page and place it on top of your determination letter application submission package instead of Form 8717.
  5. Send the submission to the IRS at the Covington, KY address.

You can find additional information in the frequently asked questions at Pay.gov.

Page Last Reviewed or Updated: 20-Aug-2013