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. Current Revision Form 8717 PDF Recent Developments 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 All Form 8717 Revisions 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 PDF, page 283) Other Current Products Related About Form 5300, Application for Determination for Employee Benefit Plan About Form 5307, Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans About Form 5310, Application for Determination Upon Termination (Info Copy Only) About Form 5310-A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business About Form 5316, Application for Group or Pooled Trust Ruling