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Form 15662: Application for Private Letter Rulings
Internal Revenue Service Form 15662 is used for an Application for Private Letter Rulings, which determines compliance with Internal Revenue laws. The form requires a user fee determined by Rev. Proc. 2025-4.
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IRS Form 15662 - Application for Private Letter Rulings
Internal Revenue Service Form 15662 is used for an Application for Private Letter Rulings, which determines compliance with Internal Revenue laws. The form requires a user fee determined by Rev. Proc. 2025-4.
Risk Radar
Scan points- 1Failure to include a check or money order for the full user fee amount may result in the application being returned.
- 2Filing without attaching the ruling request to Form 15662.
- 3Omitting the full user fee amount required by Rev. Proc. 2025-4.
- 4Failing to include a check or money order payable to “United States Treasury”.
- 5Not providing the necessary signed penalties of perjury statement if using a power of attorney.
Plain English
This form allows taxpayers to ask the IRS in advance whether a specific financial situation or transaction complies with current tax law. By submitting this application, you receive an official ruling that provides certainty regarding your tax obligations and minimizes future audit risk. The process requires providing detailed facts about the proposed activity.
Submission Date
- Filing date: 2025-09-16 22:12:24
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when applying for a Private Letter Ruling, which determines compliance with Internal Revenue laws.
- Do not use it when filing general tax returns or making payments; these processes require different forms and procedures.
- Check Form 2848 or Form 8821 instead when authorizing another person to be contacted concerning the application.
Form selector
Use this form or another form?
Need to authorize someone else to contact IRS about the ruling?
The source requires submitting this form if you want to designate a representative for correspondence.
✓ Check before you continue.
Filing as an individual and designating a contact person?
If filing as an individual, the Taxpayer contact section (line 2) must be left blank, regardless of whether other forms are attached.
✓ Check before you continue.
Deadline or filing window
The official source does not specify a filing deadline, only that submission procedures are governed by Rev. Proc. 2025-4, updated annually. No specific dates or day counts are provided for completion.
Checklist
What you need before filling it out
Taxpayer identification number
SSN for individuals; EIN for non-individuals · Form 15662, line 1f
Foreign address details (lines 1j–1m or 2h–2k)
Following the country's practice for city/province/postal code entry · Instructions for Form 15662, Page 3
User Fee payment
Check or money order payable to “United States Treasury” OR a copy of confirmation if paid via www.pay.gov · Form 15662, line 5/Instructions for Form 15662, Page 3
Taxpayer contact (line 2)
Must be left blank if the taxpayer is an individual · Instructions for Form 15662, Page 3
Before you submit
- 1Review Revenue Procedure 2025-4 and associated documents to ensure the application is complete before submission.
- 2Complete lines 1j–1m for the Taxpayer's address and lines 2h–2k for the Contact person’s address if filing a foreign address.
- 3Select one ruling request type on line 4, ensuring all required documentation is attached based on that selection.
- 4Attach a check or money order payable to “United States Treasury” for the full user fee amount determined by Rev. Proc. 2025-4.
- 5If payment was made through www.pay.gov, include a copy of the payment confirmation with the application.
- 6Ensure that the individual taxpayer signs the form, or that another person authorized under a power of attorney signs for an individual taxpayer.
- 7Send Form 15662 to Internal Revenue Service, Attention: EP Letter Rulings P.O. Box 12192, TE/GE Stop 31A Team 105 Covington, KY 41012-0192.
How to file this form
- 1Determine the appropriate user fee by consulting Appendix A of Rev. Proc. 2025-4, and attach payment via check or money order payable to “United States Treasury.”
- 2Complete all required sections of Form 15662, ensuring accurate Taxpayer identification number (TIN) and following country practices for any foreign addresses.
- 3If designating a representative, submit the application along with a properly completed Form 2848 or Form 8821.
- 4Mail the complete package to Internal Revenue Service, Attention: EP Letter Rulings P.O. Box 12192, TE/GE Stop 31A Team 105 Covington, KY 41012-0192.
Known limitations
- 1The application must be accompanied by a user fee, which is determined using the schedule in Appendix A of Rev. Proc. 2025-4.
- 2If payment was made through www.pay.gov, a copy of the payment confirmation must also be submitted with Form 15662.
- 3If an authorized power of attorney signs Form 15662, the filer must send the properly completed Form 2848 and a signed penalties of perjury statement when filing.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->This form is based on the September 2025 edition and requires filers to review Revenue Procedure 2025-4 for current submission procedures. The source does not specify any changes from previous editions.
What changed or needs a fresh check
- Edition date — confirm the revision date reads September 2025.
- Mailing address — mail to Internal Revenue Service, Attention: EP Letter Rulings P.O. Box 12192, TE/GE Stop 31A Team 105 Covington, KY 41012-0192.
- User Fee — the user fee must be determined using Appendix A of Rev. Proc. 2025-4 (updated annually) and paid with the application.
- Signature — if the taxpayer is an individual, the signature must belong to the individual or a person authorized under a power of attorney.
Quick Facts
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After you file
- 1Books or records relating to Form 15662 must be retained as long as their contents may become material in the administration of any Internal Revenue law.
- 2Tax returns are generally confidential, as required by section 6103 of the Internal Revenue Code.
- 3Certain information contained on this form may be publicly available under section 6104(b).
- 4If filing via private delivery services, additional instructions regarding the address are found in 31.01(3) of Rev. Proc. 2025-4.
Sources
- SRCInstructions p.3 — The form must be filed at Internal Revenue Service, Attention: EP Letter Rulings P.O. Box 12192, TE/GE Stop 31A Team 105 Covington, KY 41012-0192.
- SRCInstructions p.3 — For private delivery services, the address and additional instructions are in 31.01(3) of Rev. Proc. 2025-4, updated annually.
- SRCInstructions p.3 — The user fee must be attached as a check or money order payable to “United States Treasury” for the full amount.
- SRCInstructions p.3 — If payment was made through www.pay.gov, a copy of the payment confirmation must also be submitted with Form 15662.
- SRCInstructions p.3 — An individual (or authorized person under a power of attorney) must sign this application if the taxpayer is an individual.
- SRCInstructions p.3 — If the taxpayer is not an individual, an officer, owner, trustee, general partner or member-manager (or another person authorized under a power of attorney) must sign this application.
- SRCInstructions p.3 — When using an authorized power of attorney, the filer must send Form 2848 and a signed penalties of perjury statement with the filing.
Common confusion points
Who must sign Form 15662?
If the taxpayer is an individual, the individual (or authorized person under a power of attorney) must sign it.
→ If the taxpayer is not an individual, an officer, owner, trustee, general partner, or member-manager (or authorized person under a power of attorney) must sign.
How do I pay the user fee?
The filer must attach a check or money order payable to “United States Treasury” for the full amount.
→ If payment was made through www.pay.gov, the filer must submit a copy of the payment confirmation instead.
Where exactly should I send Form 15662?
The form can be filed at Internal Revenue Service, Attention: EP Letter Rulings P.O. Box 12192, TE/GE Stop 31A Team 105 Covington, KY 41012-0192.
→ For private delivery services, the filer must follow instructions in Rev. Proc. 2025-4.
Do I need to submit a penalty statement?
Yes, if an authorized power of attorney signs Form 15662, the taxpayer must also submit a signed penalties of perjury statement.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Rev. Proc. 2025-4 provides the updated annual instructions regarding submission procedures and user fees.
Questions about IRS Form 15662
What is IRS Form 15662 used for?
This form allows taxpayers to ask the IRS in advance whether a specific financial situation or transaction complies with current tax law. By submitting this application, you receive an official ruling that provides certainty regarding your tax obligations and minimizes future audit risk. The process requires providing detailed facts about the proposed activity.
Who must file IRS Form 15662?
Taxpayers must file Form 15662; submission procedures are governed by Rev. Proc. 2025-4, updated annually.
What information does IRS Form 15662 require?
The form collects identifying information such as the Taxpayer name, address, and TIN (Social Security Number or Employer Identification Number). It requires attaching the ruling request itself to Form 15662.
Where do I file IRS Form 15662?
File Form 15662 at Internal Revenue Service, Attention: EP Letter Rulings P.O. Box 12192, TE/GE Stop 31A Team 105 Covington, KY 41012-0192.
How do I complete IRS Form 15662?
The filer must complete the form and attach the ruling request. The signature requirement depends on the taxpayer: an individual (or authorized person) signs, or if the taxpayer is not an individual, an officer, owner, trustee, general partner, or member-manager (or authorized person) signs.
What happens if IRS Form 15662 is filed incorrectly?
Failure to provide information in a timely manner or providing false or fraudulent information may subject you to penalties.
Who must sign Form 15662?
If the taxpayer is an individual, the individual (or authorized person under a power of attorney) must sign it. If the taxpayer is not an individual, an officer, owner, trustee, general partner, or member-manager (or authorized person under a power of attorney) must sign.
How do I pay the user fee?
The filer must attach a check or money order payable to “United States Treasury” for the full amount. If payment was made through www.pay.gov, the filer must submit a copy of the payment confirmation instead.
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