Requesting a determination letter usually requires payment of a user fee. The user fees are listed in Rev. Proc. 2012-8.

User fees have increased for 2011. See our comparison chart for examples of fee increases.

Note: As of February 1, 2011, Form 8717, User Fee for Employee Plan Determination, Opinion, and Advisory Letter Request, has not yet been updated to reflect increased user fees for Form 5300 series (including Forms 5307 and 5310) and Form 4461 series Applications. Customers submitting Employee Plans Determination Letter Applications on or after February 1, 2011, must use the old Form 8717 and submit the new fees in Rev. Proc. 2012-8 until the new Form 8717 is available.

Is my application eligible for an exemption from the user fee?

An employer may be eligible for an exemption if certain criteria are met. See Form 8717 - User Fee for Employee Plan Determination Letter Request, and User Fee Exemption - Is Your Plan Eligible? for additional guidance.