IRS Form 15662 – Application for Private Letter Rulings – In the complex world of tax compliance, taxpayers often seek clarity on how specific Internal Revenue Code provisions apply to their unique situations. One valuable tool for obtaining such guidance is the Private Letter Ruling (PLR). The IRS introduced Form 15662 in 2025 to streamline the application process for certain PLRs, making it easier for individuals and organizations to request official interpretations. This article provides an in-depth, SEO-optimized overview of IRS Form 15662, including its purpose, how to complete it, and key considerations for submission.
What Is a Private Letter Ruling (PLR)?
A Private Letter Ruling is a written statement issued by the IRS in response to a taxpayer’s request for guidance on the tax implications of a specific transaction or situation. PLRs are binding on the IRS only for the requesting taxpayer and are based on the facts presented in the application. They are particularly useful for matters involving retirement plans, pensions, and other employee benefits, where uncertainty can lead to significant financial consequences.
Unlike general IRS guidance like Revenue Rulings or Notices, PLRs are tailored to individual circumstances. However, they cannot be relied upon as precedent by other taxpayers. The IRS issues PLRs under procedures outlined in annual Revenue Procedures, such as Rev. Proc. 2025-4.
Introduction to IRS Form 15662
Form 15662, titled “Application for Private Letter Rulings,” was released by the IRS in September 2025 to simplify and standardize requests for specific types of PLRs. This form replaces more cumbersome submission methods for rulings related to pensions, annuities, and retirement accounts. It is designed for use with Rev. Proc. 2025-4 and its annual updates, ensuring applicants provide all necessary information upfront to avoid delays.
The form’s OMB Number is 1545-1520, and it is available for download from the official IRS website. As of February 2026, this is the most current version, reflecting the IRS’s efforts to modernize tax administration processes.
Key Features of Form 15662
- Catalog Number: 95555C
- Estimated Burden: 6 hours per response, varying by individual circumstances
- Privacy Considerations: Information submitted is generally confidential under IRC Section 6103, but may be shared with agencies like the Department of Labor or PBGC for ERISA administration.
Who Can File Form 15662?
Any taxpayer seeking a PLR on eligible topics can use this form. This includes individuals, businesses, trusts, and plan sponsors. Refer to Rev. Proc. 2025-4 for detailed submission procedures to determine eligibility. Common applicants include:
- Employers managing pension plans
- Individuals dealing with IRA rollovers or Roth conversions
- Trustees seeking nonbank trustee approvals
If you’re unsure about eligibility, consult a tax professional, as incomplete applications may be returned.
Types of Rulings Covered by Form 15662
Form 15662 is used for specific ruling requests listed on Line 4 of the form. Applicants must select one type and ensure compliance with associated Revenue Procedures. Examples include:
- Computation of the exclusion ratio under § 72(b) (Rev. Proc. 2025-4)
- Changes in funding methods under § 412(d)(1) or § 433(c)(5)(B) (Rev. Proc. 2025-4; Rev. Proc. 2017-57)
- Waiver of the 60-day rollover requirement under §§ 402(c)(3) and 408(d)(3) (Rev. Proc. 2025-4)
- Use of substitute mortality tables under § 430(h)(3)(C) (Rev. Proc. 2025-4; Rev. Proc. 2017-55)
- Request for change in plan/trust year (requires Form 5308)
For a full list, review the form’s Page 2.
Step-by-Step Guide to Completing Form 15662
Before starting, gather all relevant facts, documents, and supporting analysis. The form must be signed under penalties of perjury.
Section 1: Taxpayer Information
- Provide your name, address, TIN (SSN or EIN), phone, fax, and tax year end.
- For foreign addresses, complete Lines 1j–1m with city/town, country, province, and postal code.
Section 2: Taxpayer Contact (If Applicable)
- If authorizing a representative via Form 2848 or 8821, check the box and skip this section for that person.
- Otherwise, enter the contact’s details, including foreign address fields if needed.
Section 3: Plan Information (If Applicable)
- Enter the plan name and 3-digit plan number.
- Attach additional sheets if more space is required, labeled with your name and TIN.
Section 4: Ruling Request Type
- Select one option from the list and confirm you’ve reviewed the cited Revenue Procedures.
Section 5: User Fee
- Enter the amount paid. User fees vary by request type; see Appendix A of Rev. Proc. 2025-4. Pay via check/money order to “United States Treasury” or through pay.gov.
Section 6: Secure Messaging Option
- To use IRS Secure Messaging for communications, submit Form 15314 and check the box. More details are in Publication 5295.
Signature
- Sign and date, including your printed name and title. If using a power of attorney, include Form 2848 and a penalties of perjury statement.
Required Documents and Attachments
Attach:
- Supporting facts, analysis, and authorities (including contrary views)
- Relevant contracts, financial statements, or other documents
- Form 2848/8821 if authorizing a representative
- User fee payment or pay.gov confirmation
- Form 15314 for secure messaging (optional)
Failure to include these may result in your application being returned.
User Fees for Private Letter Rulings
User fees are required and non-refundable. Amounts are detailed in Rev. Proc. 2025-4’s Appendix A and can range from hundreds to thousands of dollars depending on the complexity. Always check the latest procedure for current fees.
Where to File Form 15662?
Mail your completed form and attachments to:
- Internal Revenue Service, Attention: EP Letter Rulings, P.O. Box 12192, TE/GE Stop 31A Team 105, Covington, KY 41012-0192
For private delivery services, refer to Rev. Proc. 2025-4, Section 31.01(3).
Tips for a Successful PLR Application
- Be Thorough: Provide all relevant facts to avoid IRS requests for more information, which can delay processing.
- Cite Authorities: Include legal citations supporting your position, as well as counterarguments.
- Use Secure Messaging: Opt for this to expedite secure communications.
- Consult Professionals: Tax attorneys or CPAs experienced in PLRs can help ensure compliance.
- Stay Updated: Revenue Procedures are updated annually, so verify you’re using the latest version.
Processing times vary, but expect several months for a response.
Conclusion
IRS Form 15662 represents a significant step forward in making Private Letter Rulings more accessible, particularly for retirement and pension-related issues. By following the guidelines in Rev. Proc. 2025-4 and completing the form accurately, taxpayers can obtain valuable IRS guidance to navigate complex tax scenarios confidently. For the most current information, visit IRS.gov or consult a tax advisor.