Federal User Fee for Employee Plan Opinion or Advisory Letter Request
Extracted from PDF file 2016-federal-form-8717-a.pdf, last modified August 2016
User Fee for Employee Plan Opinion or Advisory Letter RequestForm 8717-A User Fee for Employee Plan Opinion or Advisory Letter Request For IRS Use Only (Rev. September 2016) ▶ Attach to applicable Form 4461, 4461-A, or 4461-B. Department of the Treasury ▶ For the latest information about this form, go to www.IRS.gov/form8717. Internal Revenue Service 1 Name of plan sponsor/practitioner OMB No. 1545–1772 Amount paid 2 Sponsor’s/practitioner's employer identification number 3 Plan number 4 Plan name Applications Attach Check or Money Order Here 5a Volume submitter (1a) Specimen plan (nonmass) with no/one adoption agreement User Fee . . . . . . . . . (1a) $ (1b) Specimen plan (nonmass) – per each additional adoption agreement . . . . . . . . (1b) $ (2a) Mass submitter specimen plan with no/one adoption agreement . . . . . . . . . (2a) $ . . (2b) Mass submitter – per each additional adoption agreement . . . . . . . . . . . . (2b) $ (3) Specimen plan identical to mass submitter specimen plan . . . . . . . . . . . . (3) $ (4) Assumption of sponsorship of an approved specimen plan – per basic plan document . . (4) $ (5) Change in name and/or address of practitioner of an approved specimen plan – per basic plan document . . . . . . . . . . . . . . . . . . . . . . . . . . (5) $ $ (6) Mass submitter/nonmass submitter practitioner – per trust document in excess of 10 . 5b Master & Prototype (M&P): (1a) Mass Submitter – per basic plan document with one adoption agreement . . . . . . . (6) . . (1a) $ . . . (1b) $ Sponsor’s identical adoption of mass submitter basic plan document – per adoption agreement . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) $ Sponsor’s minor modification of mass submitter basic plan document – per adoption agreement . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) $ (1b) Mass Submitter – per each additional adoption agreement (2) (3) . . . . . . . . (4a) Nonmass submitter – per basic plan document with one adoption agreement . . . . . (4a) $ (4b) Nonmass submitter – per each additional adoption agreement . . . . . (4b) $ . . . . . (5) Opinion letter for additional optional provisions – per mass submitter basic plan document . (5) $ (6) Assumption of sponsorship of an approved M&P plan – per basic plan document . . . (6) $ (7) Change in name and/or address of sponsor of an approved M&P plan – per basic plan document . . . . . . . . . . . . . . . . . . . . . . . . . . . . (7) $ Mass submitter/nonmass submitter sponsor – per trust document in excess of 10 . . (8) $ (8) Cat. No. 60826Q . . . 0 0 Form 8717-A (Rev. 9-2016) Page 2 Form 8717-A (Rev. 9-2016) Instructions (Section references are to the Internal Revenue Code unless otherwise noted.) Future Developments For the latest information about developments related to Form 8717-A and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form8717. What's New Specific user fee amounts are no longer listed on Form 8717-A. You must now enter the appropriate user fee when completing line 5. General Instructions Purpose of Form Generally, a user fee is required with each application for an opinion or advisory letter. Use Form 8717-A to submit the appropriate fee for the opinion or advisory letter. Specific Instructions Line 5. User fee. To determine the appropriate user fee to enter on line 5, go to www.irs.gov/Retirement-Plans/User-fees-forEmployee-Plans-Determination,-Opinion-andAdvisory-Letters. The schedule for user fees is also set forth in Rev. Proc. 2016-8, 2016-1 I.R.B. 243, (available at www.irs.gov/ irb/2016-01_IRB/ar14.html) or the latest annual update. Check the appropriate box on line 5 and enter the user fee due. Attach a check or money order payable to “United States Treasury” for the full amount of the user fee to Form 8717-A. If you don't include the full amount, your application may be returned. Attach Form 8717-A to the opinion or advisory letter application for Forms 4461, 4461-A, and 4461-B. If you have multiple plans, submit a separate opinion or advisory letter application and Form 8717-A for each plan. Where To File Include Form 8717-A and user fee with your request or application. Send your request or application to one of the following: If sent via U.S. mail, Internal Revenue Service Attn: Pre-Approved Plans Coordinator P.O. Box 2508 Room 5106, Group 7521 Cincinnati, OH 45201 If sent via Express Mail or Private Delivery Service, Internal Revenue Service Attn: Pre-Approved Plans Coordinator 550 Main Street Room 5106, Group 7521 Cincinnati, OH 45202 Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. If you want to have your plan approved by the IRS, you are required to give us the information. We need it to determine whether you meet the legal requirements for plan approval. Section 7528 authorizes us to charge a user fee. You aren't required to provide the information requested on a form subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is: Recordkeeping . . . . 1 hr., 12 min. Learning about the law or the form . . . . . . . . 34 min. Preparing, copying, assembling, and sending the form to the IRS . . . 1 hr., 48 min. If you have comments concerning the accuracy of this time estimate or suggestions for making this form simpler, we would be happy to hear from you. You can send your comments to the 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-A (Rev. September 2016)
More about the Federal Form 8717-A Other TY 2016
We last updated the User Fee for Employee Plan Opinion or Advisory Letter Request in May 2017, so this is the latest version of Form 8717-A, fully updated for tax year 2016. You can download or print current or past-year PDFs of Form 8717-A directly from TaxFormFinder. You can print other Federal tax forms here.
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The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8717-A from the Internal Revenue Service in May 2017.
Historical Past-Year Versions of Federal Form 8717-A
We have a total of four past-year versions of Form 8717-A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Form 8717-A (Rev. September 2016)
Form 8717-A (Rev. August 2014)
Form 8717-A (Rev. August 2014)
Form 8717-A (Rev. February 2013)
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