Instructions for Form 8717
User Fee for Employee Plan Determination Letter Request
(Rev. 9-2017)
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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.
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 is obsoleted.
Note: www.pay.gov
can be used to pay your user fee. Be sure to include the payment
confirmation page along with the Form 8717.
| 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 (Form 5307, 5300, 5310, 5310-A,
and Form 5316) |
Internal Revenue Service Center
TE/GE Stop 31A Team 105
P.O. Box 12192
Covington, KY 41042-0192
|
Internal Revenue Service Center
7940 Kentucky Drive
TE/GE Stop 31A Team 105
Florence, KY 41042 |
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.
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, 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 10-year 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).
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.
If you don't meet the conditions for exemption discussed earlier, a
user fee is due.
Line 5. User fee.
To determine the appropriate user fee to enter on line 5, go to www.irs.gov/Retirement-Plans/User-fees-for-Employee-Plans-Determination,-Opinion-and-Advisory-Letters.
The schedule for user fees is also set forth in Rev. Proc. 2017-4,
2017-1 I.R.B. 146, (available at www.irs.gov/irb/2017-01_IRB/ar10.html)
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 ...................................... |
8 hrs., 07 min. |
| Learning about the law or the form....... |
57 min. |
| Preparing, copying, and assembling...... |
2 hr., 04 min. |
| Sending the form to the IRS.................. |
16 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.