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Official form guide
Form 8717: User Fee for Employee Plan Determination Letter Request
IRS Form 8717 is a User Fee for Employee Plan Determination Letter Request filed with the Internal Revenue Service by plan sponsors and employers. A user fee is generally required unless an exemption applies, such as for small business employers.
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IRS Form 8717 - User Fee for Employee Plan Determination Letter Request
IRS Form 8717 is a User Fee for Employee Plan Determination Letter Request filed with the Internal Revenue Service by plan sponsors and employers. A user fee is generally required unless an exemption applies, such as for small business employers.
Risk Radar
Scan points- 1Do not omit the user fee from line 5 if you do not meet the exemption criteria.
- 2Filing without entering the appropriate user fee on line 5 when not exempt.
- 3Completing line 5 with a fee amount that does not match current IRS rates.
- 4Not completing only the Certification section if the small business exemption applies.
- 5Submitting Form 8717 for Form 5300 without paying the required user fee via Pay.gov.
Plain English
This form tells the IRS that you are asking for a formal letter confirming details about your employee benefit plan. By filing Form 8717, you submit the necessary payment (user fee) along with your application to get this official confirmation. This ensures the IRS knows exactly what type of determination letter you need.
Submission Date
- Filing date: 2022-06-28 22:11:52
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when submitting a request for an employee plan determination letter to the IRS, which generally requires paying a user fee.
- Do not use this form if you qualify for the exemption from user fees as a small business employer; in that case, complete only the certification section.
- Check Form 5300 or Form 5310 instead when submitting those specific applications along with the required user fee.
Form selector
Use this form or another form?
Applying for determination letter on a plan first existing in 2007
If filed on December 1, 2017, it is treated as qualifying under open remedial amendment period.
✓ Check the certification box to confirm exemption.
Filing a request for an application that does not meet the 10-year rule but qualifies for fee exemption
Complete only the Certification and explain in a cover letter how it meets section 7528(b)(2)(B).
✓ Ensure you do not complete any part of line 5.
Submitting an application for Form 5300 or Form 5310 where payment is made via Pay.gov
The user fee must be submitted through Pay.gov, especially starting July 1, 2022.
✓ Verify the submission method matches the form type.
Deadline or filing window
The request must be filed within the first 5 plan years or by the end of a qualifying open remedial amendment period. If the application does not satisfy the 10-year rule, but meets other exemption requirements under section 7528(b)(2)(B), no user fee is required.
Checklist
What you need before filling it out
Name of plan sponsor (employer if single-employer)
Name of plan sponsor/employer · Line 1
Sponsor’s employer identification number
EIN for the sponsoring entity · Line 2
Plan number
The specific identifier for the employee plan · Line 3
Plan name
Full official name of the employee benefit plan · Line 4
Certification requirement
Must state the application meets conditions under section 7528(b)(2)(B) of the Internal Revenue Code. · Certification box/signature area
User Fee Entry (Line 5)
The specific dollar amount determined by IRS fee schedules. · Line 5, Column B
Payment confirmation
A copy of the payment receipt from www.pay.gov. · Attached to Form 8717
Before you submit
- 1Ensure you have filled out Line 1 with the Name of plan sponsor.
- 2Verify that Line 2 contains the Sponsor’s employer identification number.
- 3Confirm that Line 3 includes the correct Plan number.
- 4Check the appropriate box on Line 5 corresponding to your application type (e.g., Form 5300).
- 5Enter the exact user fee amount determined by IRS guidelines into Column B of Line 5.
- 6If paying via check/money order, attach it to the left side and ensure it is payable to “United States Treasury”.
- 7If using Pay.gov, attach a copy of the payment confirmation along with Form 8717.
How to file this form
- 1Complete Lines 1 through 4 by providing the required plan sponsor and plan details.
- 2Determine if you qualify for the user fee exemption; if so, complete only the Certification section. If not exempt, check the appropriate box on Line 5 and enter the correct user fee in Column B.
- 3Attach a check or money order payable to “United States Treasury” (or confirm Pay.gov payment) to cover the full user fee amount.
- 4Submit Form 8717 along with your determination letter application, ensuring you include a separate Form 8717 for each plan if applicable.
Known limitations
- 1If an application does not satisfy the 10-year rule requirements but satisfies the user fee exemption under section 7528(b)(2)(B), the applicant must complete only the Certification and explain in a cover letter how the application meets those exemption requirements.
- 2For Form 5300 submissions, the applicable user fee is required to be submitted through Pay.gov starting July 1, 2022; do not use Form 8717 for this unless an additional payment is needed.
- 3For Form 5310 applications, the application and user fee must be submitted at the same time through Pay.gov.
- 4If multiple plans are involved, a separate determination letter application and Form 8717 must be submitted for each plan.
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current revision date is June 2022, and users should check www.irs.gov/Form8717 for the latest information. A key change noted is that specific user fee amounts are no longer listed on Form 8717; applicants must now enter the appropriate amount.
What changed or needs a fresh check
- Edition date — confirm revision reads June 2022.
- Fee amounts — confirm you are entering the appropriate user fee on line 5 rather than relying on pre-printed amounts.
- Mailing address — verify the IRS Tax Forms and Publications address is used if not submitting digitally (1111 Constitution Ave. NW, IR-6526 Washington, DC 20224).
- Signature — confirm you sign the certification section before sending.
- Payment method — confirm a check or money order payable to 'United States Treasury' is attached if not using Pay.gov.
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Form 8717 with the determination letter application.
- 2If payment was made through www.pay.gov, submit a copy of the payment confirmation along with the form.
- 3The IRS will treat an application filed on December 1, 2017, for a plan first existing during 2007 as having been filed within a qualifying open remedial amendment period.
- 4If the full user fee amount is not included, the application may be returned.
Sources
- SRCInstructions p.1 — The purpose of Form 8717 is to serve as the User Fee for Employee Plan Determination Letter Request and it attaches to the determination letter application.
- SRCInstructions p.2 — Generally, a user fee is required with each application for a determination letter, and Form 8717 is used to submit this appropriate user fee.
- SRCInstructions p.2 — If an application meets requirements for exemption (e.g., small business employer), complete only the Certification and do not complete any part of line 5.
- SRCInstructions p.2 — For all other applications, leave the certification blank and check the appropriate box and enter the user fee in column B of line 5.
- SRCInstructions p.2 — To determine the appropriate user fee for line 5, visit www.irs.gov/Retirement-Plans/User-Fees-For-Employee-Plans-Determination-Opinion-And-Advisory-Letters.
- SRCInstructions p.2 — The schedule of user fees is in Appendix A of Rev. Proc. 2022-4, 2022-1 I.R.B. 161 (updated annually), available at www.irs.gov/irb/2022-01.
Common confusion points
Do I need to fill out line 5 if I qualify for the small business exemption?
The source states that if you qualify for the exemption from user fees for small business employers, complete only the certification below.
→ Do not complete any part of line 5.
Where do I find the exact dollar amount to put on line 5?
Specific user fee amounts are no longer listed on Form 8717; you must enter the appropriate user fee by checking www.irs.gov/Retirement-Plans/User-Fees-For-Employee-Plans-Determination-Opinion-And-Advisory-Letters.
→ Check that line 5 reflects the amount found at that IRS link.
When should I use Form 8717 for a Form 5300 submission?
Use Form 8717 only if an additional payment for an insufficient user fee is needed; otherwise, submit through Pay.gov.
→ Confirm whether the required fee amount is covered by the initial filing.
If I pay online via Pay.gov, what do I send with my physical application?
A copy of the payment confirmation must be submitted along with Form 8717 and your request/application.
→ Ensure the confirmation document matches the form submission date.
What is required if my plan does not meet the 10-year rule but qualifies for an exemption under section 7528(b)(2)(B)?
Complete only the Certification and explain in a cover letter how the application satisfies those user fee exemption requirements.
→ Verify that the explanation matches the specific exemption cited.
Where do I find the schedule of user fees?
The schedule is 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.
→ Confirm the appendix date matches the current IRS publication.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 5300 or Form 5310 (Use this form if an additional payment for insufficient user fee is needed.)
Questions about IRS Form 8717
What is IRS Form 8717 used for?
This form tells the IRS that you are asking for a formal letter confirming details about your employee benefit plan. By filing Form 8717, you submit the necessary payment (user fee) along with your application to get this official confirmation. This ensures the IRS knows exactly what type of determination letter you need.
Who must file IRS Form 8717?
Plan sponsors and employers must file Form 8717 when they request a determination letter from the Internal Revenue Service.
What information does IRS Form 8717 require?
The form collects information such as the Name of plan sponsor (employer if single-employer plan), Sponsor’s employer identification number, Plan number, and Plan name. If exempt, only the Certification section is completed; otherwise, the user fee is entered on line 5.
When is IRS Form 8717 due?
A user fee is generally required with each application for a determination letter. The exemption applies if the request is made within the first 5 plan years or by the end of any remedial amendment period that begins within the first 5 plan years.
Where do I file IRS Form 8717?
If sending via U.S. mail, Express Mail, or private delivery service, use either P.O. Box 12192 in Covington, KY, or 7940 Kentucky Drive in Florence, KY.
How do I complete IRS Form 8717?
First, complete lines 1 through 4 with your plan's identifying details. If you do not qualify for an exemption, enter the correct fee on line 5 (after checking www.irs.gov/Retirement-Plans/User-Fees...). If exempt, complete only the Certification and skip line 5. Then, attach this form to your determination letter application.
What happens if IRS Form 8717 is filed incorrectly?
Failing to submit the appropriate user fee when required means the application may not be processed correctly by the Internal Revenue Service.
Do I need to fill out line 5 if I qualify for the small business exemption?
The source states that if you qualify for the exemption from user fees for small business employers, complete only the certification below. Do not complete any part of line 5.
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