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Form 8717 (Rev. 6-2022) Page 2
Section references are to the Internal Revenue Where To File (Include Form 8717 and user fee with your request or
Code unless otherwise noted. application.)
Future Developments THEN use this address if you send it by:
For the latest information about developments IF you have this type of
related to Form 8717 and its instructions, request or application... U.S. mail Express Mail or
private delivery service
such as legislation enacted after they were
published, go to www.irs.gov/Form8717 . Determination letter Internal Revenue Service Internal Revenue Service
(Form 5307, 5300, 5310, 5310-A, Attn: EP Determination Attn: EP Determination
What’s New or 5316) Letters, Stop 31A Team 105 Letters, Stop 31A Team 105
Specific user fee amounts are no longer listed P.O. Box 12192 7940 Kentucky Drive
on Form 8717. You must now enter the Covington, KY 41012-0192 Florence, KY 41042
appropriate user fee when completing line 5.
Notice 2011-86 was obsoleted. See Notice
2017-1, 2017-2 I.R.B. 367. See Notice 2002-1, 2002-1 C.B. 283 as If you have multiple plans, submit a
amplified by Notice 2017-1, 2017-2 I.R.B. separate determination letter application and
Note: www.pay.gov is required to be used 367. Form 8717 for each plan.
when submitting the user fee with Form 5310
applications. Starting July 1, 2022, Pay.gov An eligible employer as defined in section
will be required for Form 5300 submissions 408(p)(2)(C)(i)(l) is an employer which had no Paperwork Reduction Act Notice. We ask
and applicable user fees. more than 100 employees who received at for the information on this form to carry out
least $5,000 of compensation from the the Internal Revenue laws of the United
General Instructions employer for the preceding year. In addition, States. If you want to have your plan
an eligible employer must have at least one approved by the IRS, you are required to give
Purpose of Form employee who is not a highly compensated us the information. We need it to determine
employee (as defined in section 414(q)) and is whether you meet the legal requirements for
Generally, a user fee is required with each participating in the plan. plan approval. Section 7528 authorizes us to
application for a determination letter. Use charge a user fee.
Form 8717 to submit the appropriate user fee. The determination of whether an employer
is an eligible employer is made as of the date You aren’t required to provide the
Note: Don’t use any part of the form that is of the request described above. If your information requested on a form subject to
shaded in gray. Those portions of the form are application meets these requirements for an the Paperwork Reduction Act unless the form
no longer functional. exemption, complete only the Certification. displays a valid OMB control number. Books
Don’t complete any part of line 5. or records relating to a form or its instructions
Specific Instructions must be retained as long as their contents
Payment of User Fee may become material in the administration of
Exemption From User Fee If you don’t meet the conditions for exemption any Internal Revenue law. Generally, tax
The exemption from the user fee applies to all discussed earlier, a user fee is due. returns and return information are
eligible employers (defined later) who request For Form 5310, please submit the confidential, as required by section 6103.
a determination letter within the first 5 plan application and user fee at the same time The time needed to complete and file this
years or, if later, by the end of any remedial through Pay.gov. form will vary depending on individual
amendment period with respect to the plan circumstances. The estimated average time is:
that begins within the first 5 plan years Starting July 1, 2022, Form 5300 and any
(“qualifying open remedial amendment applicable user fee is required to be Recordkeeping . . . . 1 hr., 40 min.
period”). The IRS will treat an application for a submitted through Pay.gov. Learning about the law or the form 24 min.
determination letter as being filed within a Do not use Form 8717 for Form 5300 or Preparing, copying, assembling . 26 min.
qualifying open remedial amendment period if Form 5310 unless an additional payment for
the plan was first in existence no earlier than an insufficient user fee is needed. If you have comments about the accuracy
of these time estimates or suggestions for
January 1 of the 10th calendar year preceding Line 5. User fee. To determine the making this form simpler, we would be happy
the year in which the application is filed (the appropriate user fee to enter on line 5, go to to hear from you. You can send us comments
“10-year rule”). www.irs.gov/Retirement-Plans/User-Fees- from www.irs.gov/FormsPubs . Click on “More
Example. If a determination letter For-Employee-Plans-Determination-Opinion- Information” and then on “Give us feedback.”
application for a plan that was first in And-Advisory-Letters . The schedule for user
existence during 2007 is filed on fees is also set forth in Appendix A of Rev. Or you can write to:
December 1, 2017, then the IRS will treat the Proc. 2022-4, 2022-1 I.R.B. 161 (updated Internal Revenue Service
application as having been filed within a annually), available at www.irs.gov/ Tax Forms and Publications
qualifying open remedial amendment period. irb/2022-01 , or the latest annual update. 1111 Constitution Ave. NW, IR-6526
If an application does not satisfy the 10- Check the appropriate box and enter the Washington, DC 20224
year rule requirements, but the application user fee in column B of line 5. Attach to the Don’t send this form to this address.
satisfies the user fee exemption requirements left side of the form a check or money order Instead, see Where To File , earlier.
under section 7528(b)(2)(B) (for example, in a payable to “United States Treasury” for the
case in which a qualifying open remedial full amount of the user fee to Form 8717, if
amendment period ends more than 10 years applicable. If payment was made through
after the year in which the plan is first in www.pay.gov , a copy of the payment
existence), then no user fee is required. The confirmation must also be submitted. If you
applicant should complete only the don't include the full amount, your application
Certification and explain in a cover letter how may be returned. Attach Form 8717 to your
the application satisfies the user fee determination letter application.
exemption requirements under
section 7528(b)(2)(B).
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