Lines 1 to 4: plan details
Name of plan sponsor, the sponsor's employer identification number, the plan number and the plan name.
8717
User Fee for Employee Plan Determination Letter Request
- Agency
- IRS
- Revision
- Rev. June 2022
- Fillable fields
- 18
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 8717: User Fee for Employee Plan Determination Letter Request
Form 8717 goes with an application to the IRS for a determination letter on an employee plan. The instructions say that generally a user fee is required with each application for a determination letter, and that Form 8717 is used to submit the appropriate user fee.
The form asks for the plan sponsor's name, EIN, plan number and plan name. It then takes either a signed certification that the application meets the conditions for exemption from user fees, or a checked box and the fee amount on line 5. The What's New section says specific user fee amounts are no longer listed on the form, and the line 5 instructions point to the IRS user fee page and Appendix A of the annual revenue procedure.
The instructions also say Form 5310 applications and fees go through Pay.gov, as do Form 5300 submissions starting July 1, 2022, and that Form 8717 is not used for those two unless an additional payment for an insufficient user fee is needed. You can fill it out free in your browser on this page and download the result without an account.
What's on Form 8717
Certification
A statement that the application meets the conditions for exemption from user fees in section 7528(b)(2)(B), with a signature, date, and typed or printed name and title.
Line 5: user fee
Boxes in column A for the form submitted, with the fee entered in column B: Forms 5300, 5307 and 5310, multiple employer plans on Forms 5300 and 5310, and Form 5316.
Reserved and shaded lines
Lines 5g and 5h are marked Reserved. The instructions say not to use any part of the form shaded in gray, because those portions are no longer functional.
Payment and IRS boxes
The left side of the form says Attach Check or Money Order Here, and a For IRS Use Only box at the top holds the amount paid.
How to fill out Form 8717
- 1
Lines 1 to 4
Enter the plan sponsor's name (the employer for a single-employer plan), its EIN, the plan number and the plan name.
- 2
Exempt applications
If the application meets the exemption conditions, the instructions say to complete only the certification and not any part of line 5. When the 10-year rule is not met but section 7528(b)(2)(B) is, they say to explain in a cover letter how the application qualifies.
- 3
Line 5
For all other applications, leave the certification blank, check the box for the form submitted and enter the user fee in column B. The instructions point to www.irs.gov/Retirement-Plans/User-Fees-For-Employee-Plans-Determination-Opinion-And-Advisory-Letters and Appendix A of Rev. Proc. 2022-4, or the latest annual update.
- 4
Payment
Attach to the left side of the form a check or money order payable to "United States Treasury" for the full amount. If payment was made through www.pay.gov, the instructions say a copy of the payment confirmation is also submitted.
- 5
Attach and send
Attach Form 8717 to the determination letter application and send both to the address in the Where To File table on page 2.
Why fill Form 8717 on indox
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
- Fill the form right in your browser, no software to install
- Free to fill and free to download, with no account
- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
Where to send it, payment and fees
U.S. mail
Internal Revenue Service, Attn: EP Determination Letters, Stop 31A Team 105, P.O. Box 12192, Covington, KY 41012-0192.
Express Mail or private delivery service
Internal Revenue Service, Attn: EP Determination Letters, Stop 31A Team 105, 7940 Kentucky Drive, Florence, KY 41042.
Pay.gov
The instructions say Form 5310 applications and user fees are submitted at the same time through Pay.gov, and starting July 1, 2022, Form 5300 and any applicable user fee are submitted through Pay.gov.
Fee amounts
The form no longer lists specific user fee amounts. The instructions point to the IRS user fee page and Appendix A of Rev. Proc. 2022-4, updated annually.
Short payment
The instructions say that if the full amount is not included, the application may be returned.
Related forms
Who completes Form 8717?
The form is completed by the plan sponsor, which is the employer for a single-employer plan, and attached to its determination letter application. It is not a form individual taxpayers file.
Official sources and the blank
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Questions about Form 8717
Is Form 8717 filed by itself?
No. The instructions say to attach Form 8717 to the determination letter application and include the user fee with it.
Where are the user fee amounts?
The June 2022 revision says specific amounts are no longer listed on the form. The instructions point to the IRS user fee page and Appendix A of Rev. Proc. 2022-4, or the latest annual update.
What does the small employer exemption cover?
The instructions say it applies to eligible employers requesting a determination letter within the first 5 plan years or, if later, by the end of a remedial amendment period that begins within the first 5 plan years. Such an employer completes only the certification.
Is Form 8717 used with Form 5300 or Form 5310?
Only when an additional payment for an insufficient user fee is needed, according to the instructions. Otherwise those applications and fees go through Pay.gov.
How is the fee paid on paper?
With a check or money order payable to "United States Treasury" for the full amount, attached to the left side of the form.
What if the fee is short?
The instructions say the application may be returned if the full amount is not included.