User Fee for Employee Plan Determination

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Text

Form

8717

User Fee for Employee Plan Determination

Letter Request

For

IRS

Use

Only

(Rev. June 2022)

Attach to determination letter application.

Department of the Treasury

Go to www.irs.gov/Form8717 for the latest information.

Internal Revenue Service

1 Name of plan sponsor (employer if single-employer plan)

2 Sponsor’s employer identification number

3 Plan number

OMB No. 1545-1772

Amount paid

4 Plan name

Caution: If you qualify for the exemption from user fees for small business employers, complete only the certification below. See the instructions on

page 2 for details. For all other applications, leave the certification blank and check the appropriate box and enter the user fee in column B of line 5.

Certification

I certify that the application for a determination letter on the qualified status of the plan listed above meets the conditions for

exemption from user fees described in section 7528(b)(2)(B) of the Internal Revenue Code.

Date

Sign Here

Type or print name and title

User Fee

✴❅❘▼

Cat. No. 64727O

✴❅❘▼

Multiple employer plans (Form 5300)

Multiple employer plans (Form 5310)

Reserved

(1a)

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(1b)

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(2b)

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(3)

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(4)

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Reserved

(1a)

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(1b)

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(2)

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(3)

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(4b)

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(5)

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(6)

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(7)

Form 5316: . . . . . . . . .

✴❅❘▼

Form 5300:

Form 5307:

Form 5310:

✴❅❘▼

Attach Check or Money Order Here

Form Submitted

Form 8717 (Rev. 6-2022)

Page 2

Form 8717 (Rev. 6-2022)

Section references are to the Internal Revenue

Code unless otherwise noted.

Future Developments

For the latest information about developments

related to Form 8717 and its instructions,

such as legislation enacted after they were

published, go to www.irs.gov/Form8717.

What’s New

Specific user fee amounts are no longer listed

on Form 8717. You must now enter the

appropriate user fee when completing line 5.

Notice 2011-86 was obsoleted. See Notice

2017-1, 2017-2 I.R.B. 367.

Note: www.pay.gov is required to be used

when submitting the user fee with Form 5310

applications. Starting July 1, 2022, Pay.gov

will be required for Form 5300 submissions

and applicable user fees.

General Instructions

Purpose of Form

Generally, a user fee is required with each

application for a determination letter. Use

Form 8717 to submit the appropriate user fee.

Note: Don’t use any part of the form that is

shaded in gray. Those portions of the form are

no longer functional.

Specific Instructions

Exemption From User Fee

The exemption from the user fee applies to all

eligible employers (defined later) who request

a determination letter within the first 5 plan

years or, if later, by the end of any remedial

amendment period with respect to the plan

that begins within the first 5 plan years

(“qualifying open remedial amendment

period”). The IRS will treat an application for a

determination letter as being filed within a

qualifying open remedial amendment period if

the plan was first in existence no earlier than

January 1 of the 10th calendar year preceding

the year in which the application is filed (the

“10-year rule”).

Example. If a determination letter

application for a plan that was first in

existence during 2007 is filed on

December 1, 2017, then the IRS will treat the

application as having been filed within a

qualifying open remedial amendment period.

If an application does not satisfy the 10year rule requirements, but the application

satisfies the user fee exemption requirements

under section 7528(b)(2)(B) (for example, in a

case in which a qualifying open remedial

amendment period ends more than 10 years

after the year in which the plan is first in

existence), then no user fee is required. The

applicant should complete only the

Certification and explain in a cover letter how

the application satisfies the user fee

exemption requirements under

section 7528(b)(2)(B).

Where To File (Include Form 8717 and user fee with your request or

application.)

IF you have this type of

request or application...

THEN use this address if you send it by:

U.S. mail

Express Mail or

private delivery service

Determination letter

Internal Revenue Service

(Form 5307, 5300, 5310, 5310-A, Attn: EP Determination

Attn: EP Determination

or 5316)

Letters, Stop 31A Team 105

P.O. Box 12192

7940 Kentucky Drive

Covington, KY 41012-0192

Florence, KY 41042

See Notice 2002-1, 2002-1 C.B. 283 as

amplified by Notice 2017-1, 2017-2 I.R.B.

367.

An eligible employer as defined in section

408(p)(2)(C)(i)(l) is an employer which had no

more than 100 employees who received at

least $5,000 of compensation from the

employer for the preceding year. In addition,

an eligible employer must have at least one

employee who is not a highly compensated

employee (as defined in section 414(q)) and is

participating in the plan.

The determination of whether an employer

is an eligible employer is made as of the date

of the request described above. If your

application meets these requirements for an

exemption, complete only the Certification.

Don’t complete any part of line 5.

Payment of User Fee

If you don’t meet the conditions for exemption

discussed earlier, a user fee is due.

For Form 5310, please submit the

application and user fee at the same time

through Pay.gov.

Starting July 1, 2022, Form 5300 and any

applicable user fee is required to be

submitted through Pay.gov.

Do not use Form 8717 for Form 5300 or

Form 5310 unless an additional payment for

an insufficient user fee is needed.

Line 5. User fee. To determine the

appropriate user fee to enter on line 5, go to

www.irs.gov/Retirement-Plans/User-FeesFor-Employee-Plans-Determination-OpinionAnd-Advisory-Letters. The schedule for user

fees is also set forth in Appendix A of Rev.

Proc. 2022-4, 2022-1 I.R.B. 161 (updated

annually), available at www.irs.gov/

irb/2022-01, or the latest annual update.

Check the appropriate box and enter the

user fee in column B of line 5. Attach to the

left side of the form a check or money order

payable to “United States Treasury” for the

full amount of the user fee to Form 8717, if

applicable. If payment was made through

www.pay.gov, a copy of the payment

confirmation must also be submitted. If you

don't include the full amount, your application

may be returned. Attach Form 8717 to your

determination letter application.

If you have multiple plans, submit a

separate determination letter application and

Form 8717 for each plan.

Paperwork Reduction Act Notice. We ask

for the information on this form to carry out

the Internal Revenue laws of the United

States. If you want to have your plan

approved by the IRS, you are required to give

us the information. We need it to determine

whether you meet the legal requirements for

plan approval. Section 7528 authorizes us to

charge a user fee.

You aren’t required to provide the

information requested on a form subject to

the Paperwork Reduction Act unless the form

displays a valid OMB control number. Books

or records relating to a form or its instructions

must be retained as long as their contents

may become material in the administration of

any Internal Revenue law. Generally, tax

returns and return information are

confidential, as required by section 6103.

The time needed to complete and file this

form will vary depending on individual

circumstances. The estimated average time is:

Recordkeeping . . . . 1 hr., 40 min.

Learning about the law or the form 24 min.

Preparing, copying, assembling . 26 min.

If you have comments about the accuracy

of these time estimates or suggestions for

making this form simpler, we would be happy

to hear from you. You can send us comments

from www.irs.gov/FormsPubs. Click on “More

Information” and then on “Give us feedback.”

Or you can write to:

Internal Revenue Service

Tax Forms and Publications

1111 Constitution Ave. NW, IR-6526

Washington, DC 20224

Don’t send this form to this address.

Instead, see Where To File, earlier.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.