Fillable Form 8717 - User Fee For Employee Plan Determination Letter Request (Page 2 of 2) in pdf

Form 8717 (Rev. 9-2017)

Page

Where To File (Include Form 8717 and user fee with your request or

Section references are to the Internal Revenue

Code unless otherwise noted.

application.)

Future Developments

THEN use this address if you send it by:

IF you have this type of

For the latest information about developments

Express Mail or

request or application . . .

U.S. mail

related to Form 8717 and its instructions,

private delivery service

such as legislation enacted after they were

published, go to

Determination letter

Internal Revenue Service

(Form 5307, 5300, 5310, 5310-A,

Attn: EP Determination

What’s New

or 5316)

Letters, Stop 31

P.O. Box 12192

201 West Rivercenter Blvd.

Specific user fee amounts are no longer listed

Covington, KY 41012-0192

Covington, KY 41011

on Form 8717. You must now enter the

appropriate user fee when completing line 5.

Notice 2011-86 is obsoleted.

See Notice 2002-1, 2002-1 C.B. 283 as

If you have multiple plans, submit a

Note: can be used to pay your

amplified by Notice 2017-1, 2017-2 I.R.B.

separate determination letter application and

user fee. Be sure to include the payment

367.

Form 8717 for each plan.

confirmation page along with Form 8717.

An eligible employer as defined in section

General Instructions

408(p)(2)(C)(i)(l) is an employer which had no

Paperwork Reduction Act Notice. We ask

more than 100 employees who received at

for the information on this form to carry out

least $5,000 of compensation from the

the Internal Revenue laws of the United

Purpose of Form

employer for the preceding year. In addition,

States. If you want to have your plan

Generally, a user fee is required with each

an eligible employer must have at least one

approved by the IRS, you are required to give

application for a determination letter. Use

employee who is not a highly compensated

us the information. We need it to determine

Form 8717 to submit the appropriate user fee.

employee (as defined in section 414(q)) and is

whether you meet the legal requirements for

participating in the plan.

plan approval. Section 7528 authorizes us to

Note: Don't use any part of the form that is

charge a user fee.

shaded in gray. Those portions of the form are

The determination of whether an employer

no longer functional.

is an eligible employer is made as of the date

You aren't required to provide the

of the request described above. If your

information requested on a form subject to

Specific Instructions

application meets these requirements for an

the Paperwork Reduction Act unless the form

exemption, complete only the Certification.

displays a valid OMB control number. Books

Exemption From User Fee

Don't complete any part of line 5.

or records relating to a form or its instructions

must be retained as long as their contents

The exemption from the user fee applies to all

Payment of User Fee

may become material in the administration of

eligible employers (defined later) who request

any Internal Revenue law. Generally, tax

If you don't meet the conditions for exemption

a determination letter within the first 5 plan

returns and return information are

discussed earlier, a user fee is due.

years or, if later, by the end of any remedial

confidential, as required by section 6103.

amendment period with respect to the plan

Line 5. User fee. To determine the

that begins within the first 5 plan years

The time needed to complete and file this

appropriate user fee to enter on line 5, go to

(“qualifying open remedial amendment

form will vary depending on individual

period”). The IRS will treat an application for a

circumstances. The estimated average time is:

For-Employee-Plans-Determination-Opinion-

determination letter as being filed within a

And-Advisory-Letters. The schedule for user

Recordkeeping

.8 hr., 7 min.

qualifying open remedial amendment period if

fees is also set forth in Rev. Proc. 2017-4,

Learning about the law

the plan was first in existence no earlier than

2017-1 I.R.B. 146, available at

or the form .

. 57 min.

January 1 of the 10th calendar year preceding

irb/2017-01_IRB/ar10.html, or the latest

Preparing, copying, assembling 2 hr., 4 min.

the year in which the application is filed (the

annual update.

“10-year rule”).

Sending the form to the IRS

. 16 min.

Check the appropriate box and enter the

Example. If a determination letter

user fee in column B of line 5. Attach to the

If you have comments about the accuracy

application for a plan that was first in

left side of the form a check or money order

of these time estimates or suggestions for

existence during 2007 is filed on

payable to “United States Treasury” for the

making this form simpler, we would be happy

December 1, 2017, then the IRS will treat the

full amount of the user fee to Form 8717, if

to hear from you. You can send us comments

application as having been filed within a

applicable. If payment was made through

from FormsPubs. Click on “More

qualifying open remedial amendment period.

, a copy of the payment

Information” and then on “Give us feedback.”

confirmation must also be submitted. If you

If an application does not satisfy the 10-

Or you can write to:

don't include the full amount, your application

year rule requirements, but the application

Internal Revenue Service

may be returned. Attach Form 8717 to your

satisfies the user fee exemption requirements

Tax Forms and Publications

determination letter application.

under section 7528(b)(2)(B) (for example, in a

1111 Constitution Ave. NW, IR-6526

case in which a qualifying open remedial

Washington, DC 20224

amendment period ends more than 10 years

after the year in which the plan is first in

Don't send this form to this address.

existence), then no user fee is required. The

Instead, see Where To File, earlier.

applicant should complete only the

Certification and explain in a cover letter how

the application satisfies the user fee

exemption requirements under

section 7528(b)(2)(B).

Form 8717 - User Fee For Employee Plan Determination Letter Request Page 2

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