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

Form 8717 (Rev. 8-2014)

Page

What’s New

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

application.)

The user fees were updated by Rev. Proc.

2014-8, 2014-1 I.R.B. 242, and are effective

THEN use this address if you send it by:

IF you have this type of

for applications filed on or after February 1,

Express Mail or

request or application . . . .

2014.

US mail

private delivery service

Form 8717 has been renamed, User Fee for

Employee Plan Determination Letter Request.

Determination letter

Internal Revenue Service

Information previously on Form 8717 relating

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

P.O. Box 12192

201 West Rivercenter Blvd.

to opinion or advisory letter requests for

and Form 5316, Group trust

Covington, KY 41012-0192

Attn: Extracting Stop 312

Volume Submitter and Master or Prototype

applications)

Covington, KY 41011

plans has been deleted. This information may

now be found on new Form 8717-A, User Fee

Example. An employer maintains an

Payment of User Fee

for Employee Plan Opinion or Advisory Letter

individually designed plan first effective on

Request.

If you do not meet the conditions for

July 1, 2001. Assume that the plan's 5 year

Note. Please do not use any part of the form

exemption discussed earlier, a user fee is due.

remedial amendment cycle is Cycle A.

that is shaded in grey. Those portions of the

Therefore, a submission period for the plan's

Check the appropriate box in Column B of

form are no longer functional.

cycle ended on January 31, 2012. Assume

line 5 and attach to the left side of the form a

that the employer filed a determination letter

check or money order payable to the “United

Instructions

application for the plan on January 31, 2012.

States Treasury” for the full amount of the

(Section references are to the Internal

If the employer is an eligible employer, the

user fee to Form 8717, if applicable. If you do

Revenue Code unless otherwise noted.)

application was exempt from the user fee

not include the full amount, your application

requirement because the application was filed

Generally, a user fee is required with each

may be returned. Attach Form 8717 to your

by the last day of the submission period for

application for a determination letter. The

determination letter application.

the plan's current remedial amendment cycle

user fees are shown on page 1. For more

If you have multiple plans, submit a

and the date the plan was first in effect

information, see Rev. Proc. 2014-6, 2014-1

separate determination letter application and

(July 1, 2001) is not before January 1, 2001

I.R.B. 198.

Form 8717 for each plan.

(i.e., January 1 of the tenth calendar year

Effective Date

immediately before 2011, the year in which

Paperwork Reduction Act Notice. We ask

the submission period for the plan's current

The user fee schedule in Form 8717 is

for the information on this form to carry out

remedial amendment cycle began).

effective for determination letter applications

the Internal Revenue laws of the United

postmarked after January 31, 2014. Use of

A determination letter application that was

States. If you want to have your plan

this revision of Form 8717 is mandatory

filed by an eligible employer for a defined

approved by the IRS, you are required to give

beginning July 1, 2014.

benefit plan eligible for the 6-year remedial

us the information. We need it to determine

amendment cycle ending on April 30, 2012,

Exemption from User Fee

whether you meet the legal requirements for

also met the requirements for exemption if:

plan approval. Section 7528 authorizes us to

The exemption from the user fee applies to

charge a user fee.

(1) the application was filed before May 1,

all eligible employers (defined later) who

2012, and

You are not required to provide the

request a determination letter within the first 5

information requested on a form subject to

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

(2) the plan was first in effect no earlier than

the Paperwork Reduction Act unless the form

amendment period with respect to the plan

January 3, 1996.

displays a valid OMB control number. Books

that begins within the first 5 plan years.

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

or records relating to a form or its instructions

A determination letter application that is

amplified by Notice 2003-49, 2003-2 C.B. 294

must be retained as long as their contents

filed by an eligible employer meets the

and Notice 2011-86, 2011-45 I.R.B. 698.

may become material in the administration of

requirements for exemption if:

An eligible employer as defined in section

any Internal Revenue law. Generally, tax

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

returns and return information are

(1) the application is filed no later than the last

more than 100 employees who received at

confidential, as required by section 6103.

day of the submission period for the plan's

least $5,000 of compensation from the

current remedial amendment cycle under Rev.

The time needed to complete and file this

employer for the preceding year. In addition,

Proc. 2007-44, 2007-28 I.R.B. 54, and

form will vary depending on individual

an eligible employer must have at least one

circumstances. The estimated average time is:

(2) the plan was first in effect no earlier than

employee who is not a highly compensated

Recordkeeping

January 1 of the tenth calendar year

8 hr., 07 min.

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

immediately before the year in which the

participating in the plan.

Learning about the law

submission period for the plan's current

or the form .

. 57 min.

The determination of whether an employer

remedial amendment cycle begins. (If the plan

is an eligible employer is made as of the date

Preparing, copying, assembling 2 hr., 04 min.

was first in effect before this date, but the

of the request described above. If your

application is still filed within a remedial

Sending the form to the IRS

. 16 min.

application meets these requirements,

amendment period that began within the first

If you have comments about the accuracy

complete only the Certification. Do not

5 plan years and you are an eligible employer,

of this time estimate or suggestions for

complete any part of line 5.

complete only the Certification and attach an

making this form simpler, we would be happy

explanation of how your application qualifies

to hear from you. You can send your

for exemption under section 7528(b)(2)(B).)

comments to Internal Revenue Service, Tax

Forms and Publications Division, Room 6526,

1111 Constitution Ave. NW, Washington, DC

20224. Do not send this form to this address.

Instead, see Where To File.

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

Related Articles

Related forms

Related Categories