Forms 8717 and 8717-A - User Fee for Employee Plan Determination or Opinion Letter Request

Forms and Documents

Document Name	Status
Form 8717 Form 8717 - User Fee for Employee Plan Determination Letter Request Form and Instruction	Modified
Form 8717-A Form 8717-A - User Fee for Employee Plan Opinion Letter Request Form and Instruction	Modified
2025 1545-1772 supporting statement 842025.docx Supporting Statement A	2025-08-04

IC Document Collections

IC ID	Document Title	Status
41104	Form 8717 - User Fee for Employee Plan Determination Letter Request Form and Instruction	Modified
253116	Form 8717-A - User Fee for Employee Plan Opinion Letter Request Form and Instruction	Modified

ICR Details

OMB Control No: 1545-1772	ICR Reference No: 202503-1545-001
Status: Received in OIRA	Previous ICR Reference No: 202204-1545-017
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Forms 8717 and 8717-A - User Fee for Employee Plan Determination or Opinion Letter Request
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 08/27/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	09/30/2025
Responses	1,200	9,000
Time Burden (Hours)	2,753	23,650
Cost Burden (Dollars)	0	0

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Abstract: Internal Revenue Code section 7528 requires the payment of user fees for requests to the IRS for ruling letters, opinion letters, and determination letters. Forms 8717 and 8717-A are used by employee plan providers and sponsors to pay the appropriate fee or a supplemental fee if the payment was not submitted with the initial request.

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Authorizing Statute(s): US Code: 26 USC 7528 Name of Law: Internal Revenue Service User Fees
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 16591	04/18/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 41868	08/27/2025
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
Form 8717 - User Fee for Employee Plan Determination Letter Request	8717	User Fee for Employee Plan Determination Letter Request
Form 8717-A - User Fee for Employee Plan Opinion Letter Request	8717-A	User Fee for Employee Plan Opinion Letter Request

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ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	1,200	9,000	0	0	-7,800	0
Annual Time Burden (Hours)	2,753	23,650	0	0	-20,897	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Changes were made to the burden previously approved to update the estimated number of responses based on the most recent filing data. The annual number of responses requested is 1,200 (a decrease of -7,800 from the previously approved 9,000). The change in estimated responses results in an overall hourly burden decrease of -20,897) current burden estimate is 2,753 and previously approved was 23,650).

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Annual Cost to Federal Government: $33,657

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Yes

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 08/27/2025

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