IRS Form 8717 – IRS Forms, Instructions, Pubs 2026 – In the world of employee benefit plans, ensuring compliance with IRS regulations is crucial for plan sponsors and administrators. One key aspect of this process involves obtaining a determination letter from the IRS, which confirms that a retirement plan meets the requirements for tax-favored status. To request such a letter, applicants must pay a user fee, and that’s where IRS Form 8717 comes into play. This form, officially titled “User Fee for Employee Plan Determination Letter Request,” is essential for submitting the required payment alongside your application. In this comprehensive guide, we’ll explore what Form 8717 is, who needs it, how to file it, the latest user fees as of 2026, and important updates to keep your plan compliant.
Whether you’re dealing with a pension plan, profit-sharing plan, 403(b) plan, or other employee benefit arrangements, understanding Form 8717 can help streamline your determination letter request and avoid costly delays.
What Is IRS Form 8717 and Its Purpose?
IRS Form 8717 serves as the vehicle for paying the user fee required when submitting an application for an employee plan determination letter. This fee covers the IRS’s costs in reviewing and issuing a ruling on whether your plan qualifies under relevant tax codes, such as Section 401(a) for qualified plans or Section 403(b) for tax-sheltered annuities.
The form must be attached to determination letter applications, including:
- Form 5300: Application for Determination for Employee Benefit Plan (typically for individually designed plans).
- Form 5307: Application for Determination for Adopters of Modified Volume Submitter Plans.
- Form 5310: Application for Determination for Terminating Plan.
- Form 5316: Application for Group or Pooled Trust Ruling.
Without submitting Form 8717 and the appropriate fee, your application may be returned unprocessed. Note that specific user fee amounts are no longer printed directly on the form; instead, applicants must refer to the latest IRS guidance, such as Revenue Procedure 2026-4, to determine the correct amount.
The current version of Form 8717 is revised as of June 2022, but procedures and fees have been updated through recent revenue procedures to reflect changes in 2026. You can download the PDF directly from the IRS website at https://www.irs.gov/pub/irs-pdf/f8717.pdf.
Who Needs to File Form 8717?
Form 8717 is required for any person or entity applying for an IRS determination letter on an employee plan. This includes:
- Plan sponsors establishing a new retirement plan.
- Administrators amending an existing plan.
- Employers terminating a plan.
- Sponsors of multiple employer plans or group trusts.
However, certain exemptions apply. For example, small employers (those with 100 or fewer employees, where at least one is a non-highly compensated employee) may qualify for a user fee exemption if the application is filed within the first five plan years or by the end of a qualifying remedial amendment period. This is outlined in IRS Notice 2017-01 and similar guidance. If eligible for an exemption, complete the certification section on Form 8717 and attach a cover letter explaining your qualification—do not enter a fee amount.
Government entities and certain pre-approved plans relying on opinion letters may also be exempt from fees in specific cases.
How to Complete and File Form 8717?
Completing Form 8717 is straightforward but requires attention to detail:
- Identify the Application Type: On line 5, check the box corresponding to your form (e.g., Form 5300) and enter the user fee amount in column B.
- Certification for Exemptions: If claiming an exemption, complete the certification section only and leave line 5 blank.
- Attach Payment: Payments must be made via check or money order payable to “United States Treasury” or electronically through Pay.gov. Include a payment confirmation if using Pay.gov.
As of 2026, all Form 5300-series applications, including Form 8717 and user fees, must be submitted electronically via Pay.gov. Paper submissions will be returned. This shift to electronic-first filing streamlines the process but means no more mailing checks with Form 8717—everything goes through the online portal.
For mailing addresses (if applicable for exemptions or other rare cases):
- U.S. Mail: Internal Revenue Service, Attn: EP Determination Letters, Stop 31A Team 105, P.O. Box 12192, Covington, KY 41012-0192.
- Express Mail: Internal Revenue Service, Attn: EP Determination Letters, Stop 31A Team 105, 7940 Kentucky Drive, Florence, KY 41042.
Submit a separate Form 8717 for each plan if applying for multiple plans.
Current User Fees for Determination Letter Requests in 2026
User fees have increased in 2026 under Revenue Procedure 2026-4, reflecting adjustments for IRS processing costs. These fees are non-refundable in most cases, though refunds may be issued if the request is withdrawn before review or if the IRS declines due to incomplete information. Importantly, fees will generally not be refunded if material facts are omitted from the original submission.
Here’s a breakdown of key user fees for common determination letter requests, effective for requests received after January 29, 2026:
| Request Type | Form | User Fee Amount | Notes |
|---|---|---|---|
| New or Amended Individually Designed Plans (e.g., Qualified Plans under § 401(a), § 403(b)) | 5300 | $7,500 (reduced to $3,750 if gross income < $400,000) | For first letter ruling on new or amended plans. |
| Pre-Approved Plans (Qualified or § 403(b)) | 5300/5307 | $2,500 | For adopters under Rev. Proc. 2023-37 or similar. |
| Small § 403(b) Plans (<100 Participants) | 5300 | $500 | Based on participants in prior plan year. |
| Large § 403(b) Plans (≥100 Participants) | 5300 | $4,000 | Increased from prior years. |
| Multiple Employer Plans (§ 413(c)) | 5300/5310 | $4,000–$4,200 | Unchanged for multiple employers. |
| Group Trusts | 5316 | $2,000 | For pooled trusts. |
| Plan Termination/Discontinuance | 5310 | $1,500–$4,500 | Varies by plan size and type. |
For the full schedule, consult Appendix A of Rev. Proc. 2026-4 or the IRS user fees page. Fees for substantially identical requests or additional provisions (e.g., § 401(h)) may be lower or added on.
Recent Updates and Tips for 2026
In 2026, the IRS has emphasized electronic submissions to improve efficiency, with all determination letter requests now requiring Pay.gov. User fees have seen notable increases—for instance, the fee for Form 5300 rose from $2,700 to $4,000 for certain plans. Always check for the latest Revenue Procedure, as fees are updated annually.
To avoid issues:
- Verify eligibility for exemptions under Notice 2017-01.
- Use the IRS website for current forms and instructions.
- Consult a tax professional for complex plans.
By staying informed about Form 8717 and related procedures, you can ensure your employee plan remains compliant and tax-advantaged. For more details, visit the IRS Employee Plans section or download the form PDF today.