Persons applying for an employee plan determination letter use this form to pay the user fee. The fee for each type of request is listed on the form.
The addresses for Employee Plans submissions for determination letters, letter rulings, and IRA opinion letters have changed. The new addresses apply to Forms 5300, 5306, 5306-A, 5307, 5308, 5310, 5310-A, 5316, and 8717. October 11, 2019.
Other Items You May Find Useful
Notice 2017-01, Eligibility for Exemption from User Fee Requirement for Employee Plans Determination Letter Applications Filed On or After January 1, 2017
Notice 2011-86, Eligibility for Exemption from User Fee Requirement for Employee Plans Determination Letter Applications Filed After January 31, 2011
Notice 2002-1, Elimination of User Fees for Certain Determination Letter Requests Pursuant to Section 620 of the Economic Growth and Tax Relief Reconciliation Act of 2001 (Internal Revenue Bulletin 2002-2, page 283)
Comment on Form 8717
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