Generally, a user fee is required with each application for an opinion or advisory letter. Current revision Form 8717-A PDF Recent developments None at this time. Other items you may find useful Revenue Procedure 2022-04 Other current products Related items About Form 4461, Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans About Form 4461-A, Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan About Form 4461-B, Application for Approval of Standardized or Nonstandardized Pre-Approved Plans About Form 4461-C, Application for Approval of Standardized or Nonstandardized 403(b) Pre-Approved Plans