Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

User Fees for Tax Exempt and Government Entities Division

Revenue Procedure 2019-4, 2018-1 I.R.B and Revenue Procedure 2019-5, 2018-1 I.R.B. (updated annually) provides guidance for complying with the user fee program of the Internal Revenue Service as it pertains to requests for letter rulings, determination letters, Voluntary Correction Program (VCP) compliance statements, etc., on matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division.

In general, user fees apply to all requests for letter rulings, opinion letters, determination letters and advisory letters submitted by or on behalf of taxpayers, sponsoring organizations or other entities. The fee may be refunded only in limited circumstances.

Requests to which a user fee applies must be accompanied by the appropriate fee from Revenue Procedure 2019-4 or Revenue Procedure 2019-5, as applicable: