Lines 1 and 2: plan provider
The name of the plan provider and the provider's employer identification number.
8717-A
User Fee for Employee Plan Opinion Letter Request
- Agency
- IRS
- Revision
- Rev. August 2024
- Fillable fields
- 17
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 8717-A: User Fee for Employee Plan Opinion Letter Request
Form 8717-A, User Fee for Employee Plan Opinion Letter Request, is used to make additional payments for applications submitted on Form 4461, Form 4461-A, Form 4461-B, or Form 4461-C. The instructions say it is now used only to make an additional payment when an insufficient user fee was paid for an opinion letter application submitted on one of those forms.
The instructions also say Form 8717-A is no longer attached to the Form 4461 series, because the initial user fee payments are made through www.Pay.gov. The form pays any corrected amount after a fee has been submitted and processed through Pay.gov for a pre-approved plan application. It identifies the plan provider and the plan, shows the type of user fee on line 5, and is mailed with a check or money order.
You can fill out Form 8717-A free in your browser on this page and download it without an account.
What's on Form 8717-A
Lines 3 and 4: plan
The plan number and the plan name.
Line 5, items (1a) to (2): submitter fees
Mass or non-mass submitter fees per basic plan document with one adoption agreement, per each additional adoption agreement, and per each single document plan with no adoption agreements.
Line 5, items (3) to (5): provider fees
A provider's identical adoption or minor modification of a mass submitter basic plan document, per adoption agreement or single document plan, and the assumption of sponsorship of a pre-approved plan.
For IRS Use Only
A box at the top right where the IRS records the amount paid.
How to fill out Form 8717-A
- 1
Lines 1 to 4
Enter the plan provider's name and EIN, the plan number and the plan name.
- 2
Line 5: fee type and amount
The instructions say to check the appropriate box on line 5 and enter the amount of additional payment due.
- 3
Find the fee
The instructions point to the schedule for user fees in Rev. Proc. 2024-4, 2024-1 I.R.B. 247, at www.irs.gov/irb/2024-01_IRB#RP-2024-4, or the latest annual update.
- 4
Attach the payment
Attach a check or money order made payable to "United States Treasury" for the additional user fee. The form marks the spot: "Attach Check or Money Order Here."
- 5
Mail it
Send the form and payment to the IRS address for U.S. mail, or the one for Express Mail or a private delivery service.
Why fill Form 8717-A on indox
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- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
Where to send it and what to include
U.S. mail
Internal Revenue Service, Attn: Pre-Approved Plans Coordinator, P.O. Box 2508, Room 6-403, Group 7521, Cincinnati, OH 45201-2508.
Express Mail or private delivery service
Internal Revenue Service, Attn: Pre-Approved Plans Coordinator, 550 Main Street, Room 6-403, Group 7521, Cincinnati, OH 45202.
Wrong amount
The instructions say that if you don't include the proper amount, your application may be returned.
Initial fees
The instructions say initial user fee payments for applications on Form 4461, 4461-A, 4461-B or 4461-C are made through www.Pay.gov.
Latest information
The form points to www.irs.gov/Form8717A for the latest information. The IRS About page also lists Revenue Procedure 2022-04 among other useful items.
Related forms
4461
Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans
54 fields, 5 pages
4461-A
Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan
55 fields, 5 pages
4461-B
Application for Approval of Standardized or Nonstandardized Pre-Approved Plans
32 fields, 3 pages
4461-C
Application for Approval of Standardized or Nonstandardized 403(b) Pre-Approved Plan
66 fields, 5 pages
8717
User Fee for Employee Plan Determination Letter Request
18 fields, 2 pages
Who files Form 8717-A?
The plan provider named on line 1 completes the form and sends it with the payment to the IRS Pre-Approved Plans Coordinator.
Official sources and the blank
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Questions about Form 8717-A
When is Form 8717-A used?
The instructions say it is now used only to make an additional payment when an insufficient user fee was paid for an opinion letter application submitted on Form 4461, 4461-A, 4461-B or 4461-C.
Is Form 8717-A attached to Form 4461?
No. The instructions say it is no longer attached to those forms, because the initial user fee payments are made through www.Pay.gov.
How is the fee amount found?
The instructions point to the schedule for user fees in Rev. Proc. 2024-4, 2024-1 I.R.B. 247, or the latest annual update.
Who is the check made payable to?
The instructions say to make the check or money order payable to "United States Treasury" and attach it to Form 8717-A.
Where is Form 8717-A sent?
To the Pre-Approved Plans Coordinator in Cincinnati, OH. The instructions give a P.O. box for U.S. mail and a street address for Express Mail or a private delivery service.