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Form 8718: User Fee for Exempt Organization Determination Letter Request
IRS Form 8718 is a User Fee for Exempt Organization Determination Letter Request that organizations apply to receive an official determination letter from the IRS. The form requires payment of a user fee, which generally will be refunded if the IRS declines to issue a determination.
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IRS Form 8718 - User Fee for Exempt Organization Determination Letter Request
IRS Form 8718 is a User Fee for Exempt Organization Determination Letter Request that organizations apply to receive an official determination letter from the IRS. The form requires payment of a user fee, which generally will be refunded if the IRS declines to issue a determination.
Risk Radar
Scan points- 1Do not attach Form 8718 to an application for a pension plan determination letter; use Form 8717 instead.
- 2Filing without checking only one box on Line 1 for request type.
- 3Omitting the full payment amount when attaching the check or money order.
- 4Attaching Form 8718 to an application for a pension plan (which requires Form 8717).
- 5Failing to attach Form 8718 to the determination letter application package.
Plain English
This form allows an organization to request an official letter from the Internal Revenue Service confirming its tax-exempt status. By submitting Form 8718 along with the required fee, the organization initiates the process for the IRS to review and approve its exemption under Section 501 or 521 of the Internal Revenue Code.
Submission Date
- Filing date: 2021-11-16 22:13:47
- 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 an organization applies for federal income tax exemption, other than filers of Form 1023, Form 1023-EZ, or Form 1024-A.
- Do not use this form when applying for a determination letter specifically for a pension plan.
- Check Form 8717 instead when applying for recognition of exemption under section 521 from organizations (other than pension, profit-sharing, and stock bonus plans described in section 401).
Form selector
Use this form or another form?
Applying for general exemption
For applications not using the streamlined or specific forms listed.
✓ Check before you continue
Streamlined application (501(c)(3))
When applying for recognition of exemption under section 501 from an organization.
✓ Check before you continue
Applying for 501(c)(4) exemption
For organizations seeking recognition of exemption under section 501(c)(4).
✓ Check before you continue
Deadline or filing window
The law requires payment of a user fee with each application for a determination letter. There is no specific deadline provided, but the form must be submitted with the application package itself. The user fee generally gets refunded only if the Internal Revenue Service declines to issue a determination.
Checklist
What you need before filling it out
Type of request (Line 1)
Select the applicable box for the application type · Line 1
Fee amount (Section b)
Enter the appropriate user fee amount in the space provided · Section b
Payment method
Attach a check or money order payable to the “United States Treasury” · Instructions/Attachment Requirement
Filing Address
Internal Revenue Service TE/GE Stop 31A Team 105 P.O. Box 12192 Covington, KY 41012-0192 · Where To File
Organization ID
Employer Identification Number (EIN) · Form Field
Before you submit
- 1Check only one box on line 1 to indicate the type of request being submitted.
- 2Enter the appropriate user fee amount in the space provided for the selected request type (line 1a or 1b).
- 3Attach a check or money order payable to the “United States Treasury” for the full amount of the user fee.
- 4Ensure the organization's Employer Identification Number is entered on Form 8718.
- 5Include this completed Form 8718 with your determination letter application.
- 6Confirm that if applying for a pension plan determination letter, Form 8718 is used instead of attaching it to the application (which would require using Form 8717).
- 7Send the complete package to Internal Revenue Service TE/GE Stop 31A Team 105 P.O. Box 12192 Covington, KY 41012-0192.
How to file this form
- 1Complete Form 8718 by checking the appropriate box on line 1 for the type of request.
- 2Enter the corresponding user fee amount in the space provided under Section b.
- 3Attach a check or money order payable to the “United States Treasury” for the full user fee amount.
- 4Send the completed Form 8718 and the payment attachment to Internal Revenue Service TE/GE Stop 31A Team 105 P.O. Box 12192 Covington, KY 41012-0192.
Known limitations
- 1Form 8718 is not a determination letter application itself.
- 2Organizations that are filing Form 1023, Form 1023-EZ, or Form 1024-A (which are filed electronically) should file Form 8718.
- 3Caution applies to pension plan applications: organizations seeking a determination letter for a pension plan must use Form 8717 instead of Form 8718.
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 November 2021 (Rev. 11-2021). The form directs users to www.irs.gov/Form8718 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads November 2021 (Rev. 11-2021)
- Fee — confirm the applicable user fee amount is entered in the space provided
- Mailing address — confirm the destination is Internal Revenue Service TE/GE Stop 31A Team 105 P.O. Box 12192 Covington, KY 41012-0192
- Signature — confirmation of signature is not explicitly stated as a requirement on page 1, but payment method must be attached
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed and submitted Form 8718.
- 2Attach a check or money order payable to the “United States Treasury” for the full user fee amount when submitting Form 8718.
- 3Generally, the user fee will be refunded only if the Internal Revenue Service declines to issue a determination letter.
- 4The time needed to complete and file this form varies depending on individual circumstances.
Sources
- SRCForm p.1 — The official title is User Fee for Exempt Organization Determination Letter Request.
- SRCInstructions p.1 — Payment of a user fee is required with each application for a determination letter.
- SRCInstructions p.1 — Attach Form 8718 to your determination letter application.
- SRCForm p.1 — The form covers two types of requests: $a Application for recognition of exemption under section 501 or under section 521 from organizations (other than pension, profit-sharing, and stock bonus plans described in section 401) and $b Group exemption letters.
- SRCInstructions p.1 — The user fee will generally be refunded only if the Internal Revenue Service declines to issue a determination letter.
- SRCForm p.1 — Organizations that should file Form 8718 are those applying for federal income tax exemption, other than filers of Form 1023, Form 1023-EZ, or Form 1024-A.
- SRCInstructions p.1 — The mailing address to send the application and Form 8718 is Internal Revenue Service TE/GE Stop 31A Team 105 P.O. Box 12192 Covington, KY 41012-0192.
Common confusion points
Do I need to pay a fee?
The law requires payment of a user fee with each application for a determination letter.
→ Check the box corresponding to your request type on line 1, then enter the applicable amount.
Should I use Form 8718 or another form?
Do not attach Form 8718 to an application for a pension plan determination letter; Use Form 8717 instead.
→ Confirm if you are applying for exemption under section 501 or 521 (non-pension/profit-sharing) before choosing.
What happens if I don't pay the full fee?
The application will not be processed without payment of the proper user fee, and it will be returned if the amount is incomplete.
→ Ensure the check or money order covers the exact amount listed in the space provided on Form 8718.
When will my fee be refunded?
Generally, the user fee will only be refunded if the Internal Revenue Service declines to issue a determination letter.
→ If you receive a denial notice, that confirms the condition for a refund has been met.
Who needs to file this form?
Organizations applying for federal income tax exemption, other than filers of Form 1023, Form 1023-EZ, or Form 1024-A should file Form 8718.
→ If you are one of the listed electronic filers, use Form 8718 to accompany your application.
Where do I send it?
Send the determination letter application and Form 8718 to Internal Revenue Service TE/GE Stop 31A Team 105 P.O. Box 12192 Covington, KY 41012-0192.
→ Verify this mailing address against your specific application instructions.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Use Form 8717 if applying for a pension plan determination letter.
Questions about IRS Form 8718
What is IRS Form 8718 used for?
This form allows an organization to request an official letter from the Internal Revenue Service confirming its tax-exempt status. By submitting Form 8718 along with the required fee, the organization initiates the process for the IRS to review and approve its exemption under Section 501 or 521 of the Internal Revenue Code.
Who must file IRS Form 8718?
Organizations applying for federal income tax exemption must file Form 8718. This applies to filers who are not submitting Forms 1023, 1023-EZ, Streamlined Application, or 1024-A electronically.
What information does IRS Form 8718 require?
The form collects information regarding the organization's request type (Line 1) and requires entering the applicable user fee amount. It also includes fields for IRS Use Only data such as the Employer Identification Number and Name of organization.
When is IRS Form 8718 due?
The source does not specify a due date, but the law requires payment of a user fee with each application for a determination letter. Generally, the user fee will be refunded only if the Internal Revenue Service declines to issue a determination.
Where do I file IRS Form 8718?
Send the determination letter application and Form 8718 to: Internal Revenue Service TE/GE Stop 31A Team 105 P.O. Box 12192, Covington, KY 41012-0192.
How do I complete IRS Form 8718?
First, check only one box on Line 1 to specify the type of request. Next, enter the appropriate user fee amount in the space provided for that request. Finally, attach a check or money order payable to the “United States Treasury” for the full user fee amount before sending.
What happens if IRS Form 8718 is filed incorrectly?
The application will not be processed by the IRS without payment of the proper user fee; if the full amount is not included, the application will be returned.
Do I need to pay a fee?
The law requires payment of a user fee with each application for a determination letter. Check the box corresponding to your request type on line 1, then enter the applicable amount.
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