Form 8717 - User Fee For Employee Plan Determination, Opinion, And Advisory Letter Request Page 2
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Form 8717 (Rev. 11-2011)
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.
2011-8, 2011-1 I.R.B. 237, corrected by
THEN use this address if you send it by:
IF you have this type of
Announcement 2011-8, 2011-5 I.R.B. 446.
Express Mail or
request or application . . .
US mail
Instructions
private delivery service
(Section references are to the Internal
Determination letter
Internal Revenue Service
Internal Revenue Service
Revenue Code unless otherwise noted.)
(Form 5307, 5300, 5310, 5310-A,
P.O. Box 12192
201 West Rivercenter Blvd.
Generally, a user fee is required with each
and group trust applications)
Covington, KY 41012-0192
Attn: Extracting Stop 312
application for a determination letter. The
Covington, KY 41011
user fees are shown on page 1. For more
information, see Rev. Proc. 2011-6, 2011-1
Volume submitter plan or
Internal Revenue Service
Internal Revenue Service
I.R.B. 195.
Master or Prototype plan
P.O. Box 2508
550 Main Street
(Forms 4461, 4461-A, or 4461-B)
Attn: Pre-approved Plans
Attn: Pre-approved Plans
Effective Date
Coordinator, Room 5106
Coordinator, Room 5106
The user fee schedule in Form 8717 is
Cincinnati, OH 45201
Cincinnati, OH 45202
effective for opinion, advisory, and
determination letter applications postmarked
(1) the application is filed before May 1, 2012,
Privacy Act and Paperwork Reduction Act
after January 31, 2011.
Notice. We ask for the information on this
and
form to carry out the Internal Revenue laws of
(2) the plan was first in effect no earlier than
Exemption from User Fee
the United States. If you want to have your
January 3, 1996.
The exemption from the user fee applies to
plan approved by the IRS, you are required to
See Notice 2002-1, 2002-1 C.B. 283 as
all eligible employers (defined below) who
give us the information. We need it to
amplified by Notice 2003-49, 2003-2 C.B. 294
request a determination letter within the first 5
determine whether you meet the legal
and Notice 2011-86, 2011-45 I.R.B. 698.
plan years or, if later, the end of any remedial
requirements for plan approval. Section 7528
amendment period with respect to the plan
An eligible employer as defined in section
authorizes us to charge a user fee; section
that begins within the first 5 plan years.
408(p)(2)(C)(i)(l) is an employer which had no
6109 requires you to provide your identifying
more than 100 employees who received at
number.
A determination letter application that is
least $5,000 of compensation from the
filed by an eligible employer after January 31,
You are not required to provide the
employer for the preceding year. In addition,
2011, meets the requirements for exemption
information requested on a form subject to
an eligible employer must have at least one
if:
the Paperwork Reduction Act unless the form
employee who is not a highly compensated
displays a valid OMB control number. Books
(1) the application is filed no later than the last
employee (as defined in section 414(q)) and is
or records relating to a form or its instructions
day of the submission period for the plan's
participating in the plan.
must be retained as long as their contents
current remedial amendment cycle under Rev.
The determination of whether an employer
may become material in the administration of
Proc. 2007-44, and
is an eligible employer is made as of the date
any Internal Revenue law. Generally, tax
(2) the plan was first in effect no earlier than
of the request described above. If your
returns and return information are
January 1 of the tenth calendar year
application meets these requirements,
confidential, as required by section 6103.
immediately before the year in which the
complete only the Certification. Do not
However, section 6103 allows or requires us
submission period for the plan's current
complete any part of line 5.
to disclose this information to the Department
remedial amendment cycle begins. (If the plan
of Justice and to other federal agencies as
Payment of User Fee
was first in effect before this date, but the
provided by law. We may also give it to cities,
application is still filed within a remedial
states, the District of Columbia, and U.S.
If you do not meet the conditions for
amendment period that began within the first
commonwealths or possessions to carry out
exemption discussed above, a user fee is due.
5 plan years and you are an eligible employer,
their tax laws. We may give it to certain
Check the appropriate box in column A of
complete only the Certification and attach an
foreign countries under tax treaties, to federal
line 5 if (a) you use the average benefit test to
explanation of how your application qualifies
and state agencies to enforce federal nontax
satisfy minimum coverage requirements and/
for exemption under section 7528(b)(2)(B).)
criminal laws, or to federal law enforcement
or the general test to show nondiscrimination
Example. An employer maintains an
and intelligence agencies to combat terrorism.
in the amount of contributions or benefits, and
individually designed plan first effective on
The time needed to complete and file this
(b) you are requesting a determination letter
July 1, 2001. Assume that the plan's 5 year
form will vary depending on individual
that covers these issues (i.e., your application
remedial amendment cycle is Cycle A.
circumstances. The estimated average time is:
includes Schedule Q (Form 5300), Elective
Therefore, the submission period for the
Determination Requests and a demonstration
Recordkeeping
.
.
.
. 8 hrs., 07 min.
plan's current cycle ends on January 31,
labeled Demo 5 and/or Demo 6).
Learning about the law
2012. Assume that the employer files a
Check the appropriate box in column B of
determination letter application for the plan on
or the form .
.
.
.
.
.
.
. 35 min.
line 5 if you do not want to receive a
January 31, 2012. If the employer is an
Preparing, copying, assembling,
determination letter that covers the average
eligible employer, the application is exempt
and sending the form to the IRS
. 45 min.
benefit test and/or the general test (i.e., the
from the user fee requirement because the
If you have comments about the accuracy
plan is not required to use these tests or you
application is filed by the last day of the
of this time estimate or suggestions for
do not want these issues considered). A
submission period for the plan's current
making this form simpler, we would be happy
general test plan is a plan that is other than a
remedial amendment cycle and the date the
to hear from you. You can write to the Internal
design-based safe harbor or nondesign-
plan was first in effect (July 1, 2001) is not
Revenue Service, Tax Products Coordinating
based safe harbor plan.
before January 1, 2001 (i.e., January 1 of the
Committee, SE:W:CAR:MP:T:M:S, 1111
tenth calendar year immediately before 2011,
Attach a check or money order payable to
Constitution Ave. NW, IR-6526, Washington,
the year in which the submission period for
the “United States Treasury” for the full
DC 20224. Do not send this form to this
the plan's current remedial amendment cycle
amount of the user fee to Form 8717, if
address. Instead, see Where To File above.
begins).
applicable. If you do not include the full
amount, your application may be returned.
A determination letter application that is
Attach Form 8717 to your determination letter
filed by an eligible employer for a defined
application.
benefit plan eligible for the 6-year remedial
amendment cycle ending on April 30, 2012,
If you have multiple plans, submit a
also meets the requirements for exemption if:
separate determination letter application and
Form 8717 for each plan.
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