Line 1: taxpayer
Name, address, taxpayer identification number, phone and fax numbers, the tax year end month, and lines 1j to 1m for a foreign address.
15662
Application for Private Letter Rulings
- Agency
- IRS
- Revision
- September 2025
- Fillable fields
- 48
- Pages
- 3
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 15662: Application for Private Letter Rulings
Form 15662, Application for Private Letter Rulings, is the cover application for a private letter ruling request. The instructions on page 3 say to attach Form 15662 to the ruling request and file it with the IRS address for EP Letter Rulings in Covington, KY.
Line 4 lists the ruling types it covers, such as changes in funding methods or actuarial assumptions, amortization extensions, the return of certain nondeductible contributions to an employer, a waiver of the 60-day rollover requirement and a change in plan or trust year. The form says to select one ruling request type.
The form says to review its instructions and Rev. Proc. 2025-4, updated annually, before completing it. That revenue procedure sets out who may file, what to submit and the user fee. You can fill out the PDF free in your browser on this page and download it without an account.
What's on Form 15662
Line 2: taxpayer contact
A contact person's name, address and phone and fax numbers, with a box to mark if a Form 2848 or Form 8821 is attached for that person.
Line 3 and signature
The name of the plan and its 3-digit plan number, if applicable, then the penalties of perjury statement with signature, date, name and title.
Line 4: ruling request type
Fourteen choices, a through n, each naming the Code section and the revenue procedures to review for that request.
Lines 5 and 6: fee and secure messaging
Line 5 is the amount of user fee submitted. Line 6 is a box to mark when a completed Form 15314 is submitted to use IRS Secure Messaging.
How to fill out Form 15662
- 1
Taxpayer details
Enter the taxpayer's name, address and TIN. The instructions say the TIN is generally a Social Security number for an individual and an Employer Identification Number otherwise.
- 2
Contact person
The instructions say the line 2 contact is sent all taxpayer correspondence and the section is left blank if the taxpayer is an individual. If a Form 2848 or 8821 is attached, mark the box and skip lines 2a to 2k for that person.
- 3
Select one ruling type
Check one box on line 4 and review the revenue procedures listed beside it. For a change in plan or trust year, the form points to Form 5308.
- 4
User fee
Find the fee in Appendix A of Rev. Proc. 2025-4 and enter it on line 5. Attach a check or money order payable to United States Treasury to the left side of the form, or include the pay.gov payment confirmation.
- 5
Sign
The individual, or for other taxpayers an officer, owner, trustee, general partner or member-manager, signs and dates, and types or prints their name and title.
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Where to file, fee and timing
Where to file
The instructions give this address: 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, they point to 31.01(3) of Rev. Proc. 2025-4.
User fee
The instructions say applications submitted without the proper user fee will not be processed and will be returned. The fee schedule is in Appendix A of Rev. Proc. 2025-4, updated annually.
Attach to the ruling request
The instructions say to attach Form 15662 to the ruling request. Extra sheets are the same size as the form and show the taxpayer's name and TIN.
Not the comments address
The Washington, DC address in the Paperwork Reduction Act notice is for comments only. The form says not to send Form 15662 there.
Time estimate
The Paperwork Reduction Act notice estimates the burden at 6 hours per response.
Related forms
Who completes Form 15662?
The taxpayer asking for the ruling completes it. The instructions say who may file is set out in Rev. Proc. 2025-4, updated annually.
Official sources and the blank
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Questions about Form 15662
What is Form 15662 used for?
It is the application that goes with a private letter ruling request on the topics listed on line 4, such as plan funding, amortization extensions and IRA rollovers. The instructions say to attach it to the ruling request.
Where do I mail Form 15662?
The instructions give Internal Revenue Service, Attention: EP Letter Rulings, P.O. Box 12192, TE/GE Stop 31A Team 105, Covington, KY 41012-0192.
How much is the user fee?
The form does not print an amount. It says to find the fee in Appendix A of Rev. Proc. 2025-4, updated annually, and enter it on line 5.
Can more than one ruling type be checked?
Line 4 says to select one ruling request type and review the requirements of the revenue procedures listed for it.
Can a representative sign Form 15662?
Yes, a person authorized under a power of attorney can sign. The instructions say to send a completed Form 2848, and the taxpayer also submits a signed penalties of perjury statement.
How do I use IRS Secure Messaging?
Line 6 says to submit a completed Form 15314 with the application and mark the box. It points to Publication 5295 for more information.