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Official form guide
Form 8717: User Fee for Employee Plan Determination Letter Request
IRS Form 8717 is the User Fee for Employee Plan Determination Letter Request. It is used to submit the required user fee (or exemption certification) with a determination‑letter application. Eligible employers have ≤100 employees receiving at least $5,000 compensation.
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IRS Form 8717 - User Fee for Employee Plan Determination Letter Request
IRS Form 8717 is the User Fee for Employee Plan Determination Letter Request. It is used to submit the required user fee (or exemption certification) with a determination‑letter application. Eligible employers have ≤100 employees receiving at least $5,000 compensation.
Risk Radar
Scan points- 1Omitting the required user fee on line 5 when it is due will cause the IRS to reject the request.
- 2Using any gray‑shaded portion of the form, which is no longer functional.
- 3Leaving line 5 blank when a user fee is required.
- 4Filling line 5 when the exemption applies, instead of completing only the certification.
- 5Failing to attach Form 8717 to the determination‑letter application.
Plain English
Form 8717 is the payment form you send when you ask the IRS for a determination letter on an employee retirement plan. It tells the IRS how much user fee you are paying, or shows that you qualify for the fee exemption. You must attach it to the plan’s determination‑letter request and send it to the IRS.
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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What this form is for
- Use this form when you need to submit the required user fee with a determination‑letter application or when you are claiming an exemption and must complete only the Certification.
- Do not use it when filing a Form 5300 or Form 5310 application unless an additional payment for an insufficient user fee is required.
- Check Form 5300 instead when filing a determination‑letter application for a single‑employer plan that does not require Form 8717.
Form selector
Use this form or another form?
Filing a determination‑letter application for a single‑employer plan
User fee must be paid through Pay.gov; Form 8717 is not used unless extra fee is needed
✓ Confirm Pay.gov submission required
Filing a determination‑letter application for a multiple‑employer plan
User fee must be submitted via Pay.gov; Form 8717 is not used unless additional payment is needed
✓ Confirm Pay.gov submission required
Submitting a user‑fee payment for a plan using Form 5307
Different fee amount applies; enter the amount in column B of line 5 on Form 8717
✓ Verify correct fee amount entered
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Line 5 (User fee)
Correct fee amount for the specific plan form · IRS website user‑fee schedule or Appendix A of Rev. Proc. 2022‑4
Certification section
Certification statement meeting exemption conditions · Section 7528(b)(2)(B) of the Internal Revenue Code
Payment attachment
Check or money order payable to United States Treasury OR Pay.gov confirmation · Left side of Form 8717
Plan sponsor name (line 1)
Name of plan sponsor (employer if single‑employer plan) · Line 1 of Form 8717
Plan number (line 3)
Plan number · Line 3 of Form 8717
Before you submit
- 1Enter the plan sponsor’s name on line 1.
- 2Enter the sponsor’s EIN on line 2.
- 3Enter the plan number on line 3.
- 4Enter the plan name on line 4.
- 5If claiming exemption, complete only the Certification and sign/date it.
- 6If not exempt, check the appropriate box on line 5 and enter the correct user fee amount in column B.
- 7Attach a check or money order payable to “United States Treasury” or include Pay.gov confirmation.
- 8Attach Form 8717 to the determination‑letter application before submission.
How to file this form
- 1Complete the plan sponsor information on lines 1‑4 of Form 8717.
- 2Determine whether the user fee exemption applies under section 7528(b)(2)(B).
- 3If exempt, fill out only the Certification, sign and date it.
- 4If not exempt, select the appropriate box on line 5 and enter the required user fee amount.
- 5Prepare the payment: write a check or money order to United States Treasury or obtain Pay.gov confirmation.
- 6Attach the payment (or confirmation) to the left side of Form 8717.
- 7Include Form 8717 with the determination‑letter application and submit through the required channel.
- 8Retain a copy of the completed Form 8717 and payment confirmation for your records.
Known limitations
- 1Form 8717 does not apply when the sponsor qualifies for the small business employer exemption; only the certification is required (Form p.1).
- 2Form 8717 must not be used for Form 5300 or Form 5310 submissions unless an additional payment for an insufficient user fee is needed (Form p.2).
- 3When the application meets the user fee exemption requirements under section 7528(b)(2)(B), only the certification is completed and line 5 is left blank (Form p.2).
- 4Form 8717 is not to be mailed to the address listed on the comments section; it must be filed with the determination‑letter application as directed in the Where To File instructions (Form p.2).
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 form is the June 2022 revision (Rev. June 2022) and the PDF directs users to www.irs.gov/Form8717 for the latest information. The latest change removes preset user‑fee amounts, requiring filers to enter the correct fee on line 5.
What changed or needs a fresh check
- Edition date — confirm the form revision date is June 2022.
- Fee — confirm you have entered the correct user‑fee amount for the applicable form (e.g., Form 5300) as directed on the IRS website.
- Payment method — confirm that any required payment is made through Pay.gov or attached as a check payable to United States Treasury.
- Signature — confirm the Certification section is signed and dated.
- Attachment — confirm a check, money order, or Pay.gov confirmation is attached to the left side of Form 8717.
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Form 8717 and any payment confirmation for your records (Form p.2).
- 2Keep all books or records related to the form as long as they may become material in the administration of any Internal Revenue law (Form p.2).
- 3Attach a check or money order payable to “United States Treasury” for the full fee, or include a copy of the Pay.gov confirmation with the filing (Form p.2).
- 4Verify that the full user‑fee amount was included; otherwise the IRS may return the application (Form p.2).
- 5If you have multiple employee plans, submit a separate Form 8717 with each corresponding determination‑letter application (Form p.2).
Sources
- SRCForm p.1 — Form 8717 (Rev. June 2022) is titled “User Fee for Employee Plan Determination Letter Request”.
- SRCForm p.1 — If you qualify for the exemption from user fees for small business employers, complete only the certification below.
- SRCForm p.2 — Specific user fee amounts are no longer listed on Form 8717; you must enter the appropriate user fee on line 5.
- SRCForm p.2 — Do not use Form 8717 for Form 5300 or Form 5310 unless an additional payment for an insufficient user fee is needed.
- SRCForm p.2 — Attach a check or money order payable to “United States Treasury” for the full amount, or include a Pay.gov confirmation copy.
- SRCForm p.2 — If you have multiple plans, submit a separate determination‑letter application and Form 8717 for each plan.
- SRCForm p.2 — 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.
- SRCForm p.2 — If you don’t include the full amount, your application may be returned.
- SRCForm p.2 — Pay.gov is required when submitting the user fee with Form 5310 applications; starting July 1 2022, it is required for Form 5300 submissions.
Common confusion points
Do I need to list the user fee amount on the form?
The form no longer lists fee amounts, so filers must look up the correct amount elsewhere.
→ Verify the appropriate fee on the IRS website and enter it in column B of line 5.
Can I send Form 8717 to the address printed on the form?
The address shown is for comments only, not for filing.
→ Follow the Where To File instructions and include the form with your determination‑letter application.
Do I have to use Form 8717 for a Form 5300 submission?
Form 8717 is not used for Form 5300 unless an extra payment is required.
→ Submit the user fee for Form 5300 through Pay.gov as directed; use Form 8717 only for additional payments.
If my plan qualifies for exemption, do I still fill line 5?
Exemption instructions say line 5 should be left blank.
→ Complete only the certification and leave line 5 empty.
What payment methods are accepted for the user fee?
Both a check/money order payable to the United States Treasury and Pay.gov confirmation are allowed.
→ Attach the appropriate payment instrument or include the Pay.gov confirmation copy.
Do I need one Form 8717 for all my plans?
The form must be submitted separately for each plan.
→ Prepare a distinct Form 8717 for every employee plan you are requesting a determination for.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8717 – submit a corrected Form 8717 with the proper fee if the original payment was insufficient.
Questions about IRS Form 8717
What is IRS Form 8717 used for?
Form 8717 is the payment form you send when you ask the IRS for a determination letter on an employee retirement plan. It tells the IRS how much user fee you are paying, or shows that you qualify for the fee exemption. You must attach it to the plan’s determination‑letter request and send it to the IRS.
Who must file IRS Form 8717?
The plan sponsor (the employer that sponsors a single‑employer retirement plan) must file IRS Form 8717.
What information does IRS Form 8717 require?
The form collects the sponsor’s name, employer identification number, plan number and plan name, and requires the user fee amount on line 5 (or only the exemption certification if the fee is waived).
Where do I file IRS Form 8717?
Mail the completed Form 8717 (and any required fee) to the IRS, Attn: EP Determination Letters, Stop 31A Team 105, P.O. Box 12192, Covington, KY 41012‑0192 or 7940 Kentucky Drive, Florence, KY 41042.
How do I complete IRS Form 8717?
Attach Form 8717 to the determination‑letter application. Enter the appropriate user fee on line 5 unless the sponsor qualifies for the exemption, in which case complete only the certification and leave line 5 blank. Do not fill any gray‑shaded sections of the form. If the request involves Form 5300 or Form 5310 after July 1 2022, submit the fee through Pay.gov; otherwise mail the form to the IRS address listed above.
Do I need to list the user fee amount on the form?
The form no longer lists fee amounts, so filers must look up the correct amount elsewhere. Verify the appropriate fee on the IRS website and enter it in column B of line 5.
Can I send Form 8717 to the address printed on the form?
The address shown is for comments only, not for filing. Follow the Where To File instructions and include the form with your determination‑letter application.
Do I have to use Form 8717 for a Form 5300 submission?
Form 8717 is not used for Form 5300 unless an extra payment is required. Submit the user fee for Form 5300 through Pay.gov as directed; use Form 8717 only for additional payments.
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