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Form 8717A: User Fee for Employee Plan Opinion Letter Request
IRS Form 8717A is used to make additional payments for applications submitted on Form 4461, 4461-A, 4461-B, or 4461-C. This form allows users to pay corrected amounts after an initial fee submission.
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IRS Form 8717A - User Fee for Employee Plan Opinion Letter Request
IRS Form 8717A is used to make additional payments for applications submitted on Form 4461, 4461-A, 4461-B, or 4461-C. This form allows users to pay corrected amounts after an initial fee submission.
Risk Radar
Scan points- 1Failure to include the proper calculated user fee amount on Line 5 may cause your application to be returned.
- 2Not determining the correct user fee using Rev. Proc. 2024-4 or 2024-1 I.R.B. 247.
- 3Failing to check the appropriate box on Line 5 corresponding to the plan type.
- 4Omitting the required amount of additional payment on Line 5.
- 5Not making the check payable exactly to “United States Treasury.”
Plain English
This form lets someone submit extra money when they have already paid a user fee for an opinion letter request related to a pre-approved employee plan application. It is used to correct payments made through the website, www.Pay.gov. Users must fill out this Form 8717A and attach the necessary payment.
Submission Date
- Filing date: 2024-09-03 22:11:50
- 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 make an additional payment because the initial user fee paid for a pre-approved plan application submitted on Form 4461 series was insufficient.
- Do not use this form if you are submitting the initial user fee payment, as those payments are now made through www.Pay.gov.
- Check Form 4461 instead when applying for an opinion letter regarding a pre-approved plan.
Form selector
Use this form or another form?
Paying a corrected amount after processing
This form is used specifically to pay the difference owed on a fee already submitted via Pay.gov.
✓ Confirm Line 5 reflects the correct additional payment due.
Submitting initial fees for a plan opinion letter
While this form handles corrections, it serves as the mechanism to submit extra funds for applications filed under these forms.
✓ Ensure you are not simply paying the first fee amount.
Paying an insufficient user fee
This is the precise scenario where users must use Form 8717-A instead of other payment methods.
✓ Verify that your initial submission was indeed on one of the listed forms (4461, 4461-A, 4461-B, or 4461-C).
Deadline or filing window
This form is used when an initial fee payment was already submitted and processed through www.Pay.gov for a pre-approved plan application under the Form 4461 series. There is no specific filing deadline stated, but it must accompany the corrected amount after the original submission.
Checklist
What you need before filling it out
Line 5 (User fee)
The specific dollar amount due · Line 5 of Form 8717-A
Application Forms Referenced
Form 4461, Form 4461-A, Form 4461-B, or Form 4461-C · General Instructions/Form Title
Payment Instrument
Check or Money Order made payable to “United States Treasury” · Line 5 instructions / Page 2 text
US Mail Address
P.O. Box 2508 Room 6-403, Group 7521 Cincinnati, OH 45201-2508 · Where To File section / Page 2
Express/Private Delivery Address
550 Main Street Room 6-403, Group 7521 Cincinnati, OH 45202 · Where To File section / Page 2
Fee Determination Source
Rev. Proc. 2024-4 or 2024-1 I.R.B. 247 · Line 5 instructions / Page 2
Before you submit
- 1Confirm the form is dated and revised as August 2024.
- 2Verify that the application being paid for was submitted on Form 4461, Form 4461-A, Form 4461-B, or Form 4461-C.
- 3Determine which fee category applies to your situation (e.g., basic plan document vs. additional adoption agreement).
- 4Ensure the dollar amount entered on Line 5 matches the calculation based on Rev. Proc. 2024-4, etc.
- 5Check that you have attached a check or money order for the exact amount due.
- 6Confirm the payment instrument is made payable to “United States Treasury”.
- 7Select the correct mailing address based on whether you are using U.S. Mail or Express/Private Delivery.
How to file this form
- 1Complete Lines 1 through 4 with your plan provider's details, name, and number.
- 2Determine the appropriate fee category and enter the correct amount on Line 5.
- 3Attach a check or money order made payable to “United States Treasury” for the additional user fee.
- 4Send the completed Form 8717-A and payment via U.S. mail to Internal Revenue Service Attn: Pre-Approved Plans Coordinator, P.O. Box 2508 Room 6-403, Group 7521 Cincinnati, OH 45201-2508 (or use the Express Mail address).
- 5Retain a copy of the submitted Form 8717-A for your records.
Known limitations
- 1Form 8717-A is used only to make an additional payment when an insufficient user fee was paid for an opinion letter application submitted on Form 4461, Form 4461-A, Form 4461-B, or Form 4461-C.
- 2The form does not apply if the initial user fee payments are made through www.Pay.gov (though it is used to correct those payments).
- 3To determine the appropriate user fee on Line 5, users must consult the schedule for user fees in Rev. Proc. 2024-4 or 2024-1 I.R.B. 247.
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 edition is Revision August 2024 (Rev. 8-2024). The form directs users to www.irs.gov/Form8717A for the latest information, and notes that it is now used only when an insufficient user fee was paid for applications submitted on Form 4461, Form 4461-A, Form 4461-B, or Form 4461-C.
What changed or needs a fresh check
- Edition date — confirm the revision date reads August 2024.
- Fee schedule — verify Line 5 amount aligns with Rev. Proc. 2024-4 or 2024-1 I.R.B. 247.
- Mailing address — confirm the correct mailing address based on your delivery method (US Mail vs. Express/Private).
- Payment details — ensure the check is made payable to “United States Treasury”.
- Purpose note — verify that Line 5 references an application submitted on Form 4461, 4461-A, 4461-B, or 4461-C.
- Form number — confirm the form is labeled as Form 8717-A.
Quick Facts
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After you file
- 1Attach a check or money order made payable to “United States Treasury” for the additional user fee.
- 2Keep records of the form and its instructions as long as their contents may become material in the administration of any Internal Revenue law.
- 3If the proper amount is not included, the application may be returned by the IRS.
- 4Confirm that the revision date reads 08/24 on Form 8717-A.
Sources
- SRCForm 8717-A (Rev. August 2024) was published as of 08/24.
- SRCThe form is used to make additional payments for applications submitted on Form 4461, Form 4461-A, Form 4461-B, or Form 4461-C (Instructions p.1).
- SRCLine 5 requires the user fee amount, which can be determined by consulting Rev. Proc. 2024-4, 2024-1 I.R.B. 247 (Instructions p.2).
- SRCThe payment must be attached as a check or money order made payable to “United States Treasury” (Instructions p.2).
- SRCIf sending via U.S. mail, the address is IRS Attn: Pre-Approved Plans Coordinator P.O. Box 2508 Room 6-403, Group 7521 Cincinnati, OH 45201-2508 (Instructions p.2).
- SRCIf sending via Express Mail or Private Delivery Service, the address is IRS Attn: Pre-Approved Plans Coordinator 550 Main Street Room 6-403, Group 7521 Cincinnati, OH 45202 (Instructions p.2).
Common confusion points
Where do I send this form?
The address depends on whether you are mailing it via U.S. mail or Express Mail/Private Delivery Service.
→ Check the 'Where To File' section carefully.
What is the difference between a basic plan document and an adoption agreement fee?
Line 5 requires different fees depending on if the submission involves a basic plan document, additional adoption agreements, or a single document plan.
→ Review the specific line item descriptions in Section 5 of Form 8717-A.
What is the purpose of this form now?
It is used specifically to pay corrected amounts after an initial fee has been submitted and processed through www.Pay.gov for a pre-approved plan application under the Form 4461 series.
→ Read the 'What’s New' section on Page 2.
Do I need to attach anything else?
Yes, you must attach a check or money order made payable to “United States Treasury”.
→ Verify this requirement in the instructions for Line 5.
Which form number should I reference?
The form itself is Form 8717-A (Rev. August 2024), and it relates to applications on Forms 4461, 4461-A, 4461-B, or 4461-C.
→ Check the title and purpose section of Form 8717-A.
What if I have comments about the form?
You can send comments to www.irs.gov/FormComments or mail them to the IRS Tax Forms and Publications Division at 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224 (but do not send the form itself there).
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If the initial fee is insufficient, you use Form 8717-A to pay the corrected amount.
Questions about IRS Form 8717A
What is IRS Form 8717A used for?
This form lets someone submit extra money when they have already paid a user fee for an opinion letter request related to a pre-approved employee plan application. It is used to correct payments made through the website, www.Pay.gov. Users must fill out this Form 8717A and attach the necessary payment.
Who must file IRS Form 8717A?
The filer category required to use IRS Form 8717A includes those making additional payments for applications submitted on Forms 4461, 4461-A, 4461-B, or 4461-C.
What information does IRS Form 8717A require?
The form collects details such as the Name of plan provider (Line 1), the Provider’s employer identification number (Line 2), and the Plan name (Line 4). Line 5 specifies the User fee amount based on various plan document types.
When is IRS Form 8717A due?
The timing is dependent on when the initial fee was submitted through www.Pay.gov, as Form 8717A pays any corrected amount after that submission.
Where do I file IRS Form 8717A?
If sending via U.S. mail, send IRS Form 8717-A to P.O. Box 2508 Room 6-403, Group 7521 Cincinnati, OH 45201-2508. If using Express Mail or Private Delivery Service, the address is 550 Main Street Room 6-403, Group 7521 Cincinnati, OH 45202.
How do I complete IRS Form 8717A?
To complete Form 8717-A, the filer must first determine the appropriate user fee using Rev. Proc. 2024-4 or 2024-1 I.R.B. 247. The filer checks the correct box on Line 5 and enters the additional payment amount before attaching a check or money order made payable to “United States Treasury.”
What happens if IRS Form 8717A is filed incorrectly?
If the proper amount is not included on Form 8717A, the application may be returned by the IRS.
Where do I send this form?
The address depends on whether you are mailing it via U.S. mail or Express Mail/Private Delivery Service. Check the 'Where To File' section carefully.
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