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IRS Revises Reporting of Letter Application User Fees

The IRS has revised the way that user fees are reported concerning applications for determination letters and advisory letters.

Generally, a user fee is required with each application for a determination letter. Form 8717, “User Fee for Employee Plan Determination Letter Request,” is used to submit the appropriate user fee. The IRS revised the form so that now specific user fee amounts are no longer listed on the form 8717; filers now must enter the appropriate user fee when completing line 5.

User fees also generally are required with each application for an opinion or advisory letter. Form 8717-A, “User Fee for Employee Plan Opinion or Advisory Letter Request,” is used to submit the appropriate fee for an opinion or advisory letter. The IRS has resided the form so that now specific user fee amounts are no longer listed on the Form 8717-A; filers now must enter the appropriate user fee when completing line 5.