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
- Go to www.pay.gov. You don’t need a user name and password to use this site. However, see “Should I Register?”
- Find Form 8717 under “Find Public Forms” either by name (IRS Employee Plans Determination User Fee), or by agency (IRS), then name.
- Click IRS Employee Plans Determination User Fee and complete the online Form 8717, and click Submit.
- 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.
- Send the submission to the IRS at the Covington, KY address.
You can find additional information in the frequently asked questions at Pay.gov.