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Official form guide
Form 8717A: User Fee for Employee Plan Opinion Letter Request
Internal Revenue Service Form 8717-A is used to submit an additional user‑fee payment when an insufficient fee was paid for an employee‑plan opinion letter application filed on Form 4461 series; the plan provider files it.
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IRS Form 8717A - User Fee for Employee Plan Opinion Letter Request
Internal Revenue Service Form 8717-A is used to submit an additional user‑fee payment when an insufficient fee was paid for an employee‑plan opinion letter application filed on Form 4461 series; the plan provider files it.
Risk Radar
Scan points- 1Submitting the form without the correct additional payment will cause the application to be returned.
- 2Line 5 is left blank or the entered amount does not match the required additional fee.
- 3The form is submitted without the required check or money order payable to the United States Treasury.
- 4The check is not made payable to “United States Treasury,” causing payment rejection.
- 5The form is mailed to an incorrect IRS address instead of the Pre‑Approved Plans Coordinator location.
Plain English
If you already sent a request for an opinion letter about an employee benefit plan and the fee you paid was too low, you use this form to send the extra money. Fill in the plan’s details, write the correct extra amount, attach a check to the Treasury, and mail it to the Pre‑Approved Plans Coordinator.
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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Glossary Terms
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What this form is for
- Use this form when an additional user‑fee payment is required because the original fee for a Form 4461, Form 4461‑A, Form 4461‑B, or Form 4461‑C opinion‑letter application was insufficient.
- Do not use it when the original user fee was sufficient.
- Check Form 4461 instead when filing the original opinion‑letter application and paying the initial user fee.
Form selector
Use this form or another form?
Submitting a new opinion‑letter request for a pre‑approved plan
Initial user fee must be paid with the application
✓ Confirm fee amount via Pay.gov
Submitting an opinion‑letter request for a mass‑submitter plan
Specific user‑fee schedule applies to mass submitters
✓ Verify the correct fee schedule in Rev. Proc. 2024‑4
Requesting a user‑fee correction for a pre‑approved plan under the Form 4461‑C series
Different plan type may have distinct fee categories
✓ Ensure the additional amount matches the schedule
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Amount paid
Check or money order for the additional fee · Form 8717‑A line 1
Name of plan provider
Provider’s legal name · Form 8717‑A line 2
Provider’s employer identification number
EIN of the plan provider · Form 8717‑A line 3
Plan number
Identifier assigned to the employee plan · Form 8717‑A line 4
User fee (line 5)
Correct additional fee amount per Rev. Proc. 2024‑4 · Schedule in Rev. Proc. 2024‑4 (referenced in instructions)
Before you submit
- 1Verify the plan provider’s name is entered correctly.
- 2Confirm the provider’s EIN matches IRS records.
- 3Enter the correct plan number as assigned to the employee plan.
- 4Determine the additional user fee using Rev. Proc. 2024‑4.
- 5Check the appropriate box on line 5 and enter the calculated amount.
- 6Attach a check or money order payable to “United States Treasury”.
- 7Mail the completed form and payment to the IRS address listed for your delivery method.
How to file this form
- 1Calculate the additional user fee using Rev. Proc. 2024‑4.
- 2Complete the required fields on Form 8717‑A.
- 3Attach a check or money order payable to United States Treasury.
- 4Mail the completed form and payment to the IRS address listed for your delivery method.
- 5Retain a copy of the mailed package as proof of filing.
Known limitations
- 1Form 8717-A does not apply for initial user‑fee payments; those are made through www.Pay.gov (Form p.2).
- 2Form 8717-A does not apply to opinion‑letter applications that are not filed on Form 4461, Form 4461‑A, Form 4461‑B, or Form 4461‑C (Form p.1).
- 3Form 8717-A is only for pre‑approved plan applications; it cannot be used for plans that are not pre‑approved (Form p.2).
- 4Form 8717-A cannot be mailed to the IRS Tax Forms and Publications Division address; only the addresses listed under “Where To File” are valid (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.
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Fillable formOpen in Editor->Form 8717‑A (Rev. August 2024) is the current edition; the form directs users to www.irs.gov/Form8717A for the latest information and notes it is now used only for additional payments when an insufficient user fee was paid for a Form 4461 series opinion‑letter application.
What changed or needs a fresh check
- Edition date — confirm the revision reads August 2024 on the form.
- Fee — Not stated in the official source
- Mailing address — confirm the U.S. mail address is IRS Attn: Pre‑Approved Plans Coordinator P.O. Box 2508 Room 6‑403, Group 7521 Cincinnati, OH 45201‑2508.
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Retain the completed Form 8717‑A and the supporting check or money order for your records.
- 2Keep the form and payment records for as long as the contents may become material in the administration of any Internal Revenue law (Form p.2).
- 3Expect the IRS to process the additional payment; if the amount is incorrect, the application may be returned (Form p.2).
- 4If the IRS returns the form, correct the amount and resend using the same filing address (inferred from return notice).
- 5Verify that the payment is made payable to “United States Treasury” (Form p.2).
- 6Confirm that the correct box on line 5 is checked and the exact additional amount is entered (Form p.2).
Sources
- SRCForm p.1 — Use this form to make additional payments for applications submitted on Form 4461, Form 4461‑A, Form 4461‑B, or Form 4461‑C.
- SRCForm p.2 — Form 8717‑A is now used only to make an additional payment when an insufficient user fee was paid for an opinion letter application submitted on Form 4461 series.
- SRCForm p.2 — Form 8717‑A is no longer attached to those forms because the initial user fee payments are made through www.Pay.gov.
- SRCForm p.2 — Purpose of Form 8717‑A is used to pay any corrected amount after a fee has been submitted and processed through www.Pay.gov for a pre‑approved plan application.
- SRCForm p.2 — Attach a check or money order made payable to “United States Treasury” for the additional user fee to Form 8717‑A.
- SRCForm p.2 — If you don’t include the proper amount, your application may be returned.
- SRCForm p.2 — Send Form 8717‑A via U.S. mail to P.O. Box 2508 … or via Express Mail/Private Delivery Service to 550 Main Street …
- 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 — Do not send this form to the IRS Tax Forms and Publications Division address; use the addresses listed under “Where To File”.
Common confusion points
Do I need to attach Form 8717‑A to my original Form 4461?
Because earlier versions were attached, but the current form is only for additional payment.
→ Verify that the original filing was made through Pay.gov and you are sending only Form 8717‑A with the extra payment.
Which address should I mail the form to?
The instructions list separate addresses for regular mail and express/private delivery.
→ Use the “Where To File” section: regular mail to P.O. Box 2508, express/mail to 550 Main Street (Form p.2).
What user‑fee amount should I put on line 5?
Different fees apply based on plan type and submitter status.
→ Consult Rev. Proc. 2024‑4 schedule and check the appropriate box before entering the amount (Form p.2).
Can I pay the additional fee with a credit card?
The form requires a check or money order payable to the United States Treasury.
→ Ensure the payment is a check or money order, not a credit card (Form p.2).
Do I need to include my EIN on the form?
The provider’s employer identification number field is part of the form.
→ Verify that the provider’s EIN is entered in the designated box (Form p.1).
How long must I keep the form after filing?
Records must be retained as long as they may become material in tax administration.
→ Store the form and related records indefinitely or until the tax matter is closed (Form p.2).
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8717‑A – resend with corrected amount if the IRS returns the original.
- Pay.gov – initial user‑fee payment must be made through Pay.gov, not Form 8717‑A.
Questions about IRS Form 8717A
What is IRS Form 8717A used for?
If you already sent a request for an opinion letter about an employee benefit plan and the fee you paid was too low, you use this form to send the extra money. Fill in the plan’s details, write the correct extra amount, attach a check to the Treasury, and mail it to the Pre‑Approved Plans Coordinator.
Who must file IRS Form 8717A?
The plan provider – the entity that submitted the original Form 4461‑series opinion‑letter application – must file Form 8717‑A.
What information does IRS Form 8717A require?
The form collects the plan provider’s name, employer identification number, plan number, plan name, and the additional user‑fee amount (line 5).
Where do I file IRS Form 8717A?
Send the completed form and payment by U.S. mail to IRS, Attn: Pre‑Approved Plans Coordinator, P.O. Box 2508 Room 6‑403, Group 7521, Cincinnati, OH 45201‑2508, or by Express Mail/Private Delivery to IRS, Attn: Pre‑Approved Plans Coordinator, 550 Main Street Room 6‑403, Group 7521, Cincinnati, OH 45202.
How do I complete IRS Form 8717A?
Enter the provider’s name, EIN, plan number and plan name in the top fields. Determine the correct extra fee using Rev. Proc. 2024‑4 and check the appropriate box on line 5, then write the amount. Attach a check or money order payable to “United States Treasury.” Mail the form and payment to the address for the Pre‑Approved Plans Coordinator.
What happens if IRS Form 8717A is filed incorrectly?
If the correct additional amount is not included, the IRS may return the application.
Do I need to attach Form 8717‑A to my original Form 4461?
Because earlier versions were attached, but the current form is only for additional payment. Verify that the original filing was made through Pay.gov and you are sending only Form 8717‑A with the extra payment.
Which address should I mail the form to?
The instructions list separate addresses for regular mail and express/private delivery. Use the “Where To File” section: regular mail to P.O. Box 2508, express/mail to 550 Main Street (Form p.2).
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