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Information about Form 8717, User Fee for Employee Plan Determination Letter Request, including recent updates, related forms and instructions on how to file. Persons applying for an employee plan determination letter use this form to pay the user fee. The fee for each type of request is listed on the form.

How can I get a copy of my organization's exemption letter?

Information about Form 8718, User Fee for Exempt Organization Determination Letter Request, including recent updates, related forms, and instructions on how to file. Organizations applying for federal income tax exemption file Form 8718 with their determination letter application to record payment of the required user fee.

Revenue Procedure 2007-44 establishes a system of remedial amendment cycles under section 401(b) of the Code for individually designed and pre-approved plans.

Tax Tip 2022-56, April 12, 2022 — When a thief steals someone’s Social Security number, they can use it to file a fraudulent tax return. This is tax-related identity theft. The IRS scans tax returns for possible fraud.

The estate tax closing letter fee has been reduced to $56 from $67 for requests received on or after May 21, 2025.

Sept. 18, 2023 — Text of the Sept. 18, 2023, letter IRS Commissioner Werfel shared with the members of Congress updating them on agency enforcement efforts and efforts to address audit disparity issues in areas such as the Earned Income Tax Credit.

What public disclosure requirements apply to rulings and determinations that tax exemption should be denied or revoked?

IR-2022-170, October 4, 2022 — The Internal Revenue Service Independent Office of Appeals is taking important steps to improve how taxpayers interact and communicate with the IRS by revising their initial contact letters.

If an organization on the List has a letter from the IRS stating that it does not have an annual filing requirement, what should it do?