View Information Collection Request (ICR) Package
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Please note that the OMB number and expiration date may not have been determined when this Information Collection Request and associated Information Collection forms were submitted to OMB. The approved OMB number and expiration date may be found by clicking on the Notice of Action link below.
View ICR - OIRA Conclusion
OMB Control No:
1545-1772
ICR Reference No:
202204-1545-017
Status:
Historical Active
Previous ICR Reference No:
201805-1545-010
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Ready for Treas. Review
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
OIRA Conclusion Action:
Approved without change
Conclusion Date:
08/08/2022
Retrieve Notice of Action (NOA)
Date Received in OIRA:
06/29/2022
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
08/31/2025
36 Months From Approved
08/31/2022
Responses
9,000
0
40,000
Time Burden (Hours)
23,650
0
449,340
Cost Burden (Dollars)
0
0
0
Abstract:
Internal Revenue Code (IRC) section 7528 requires the payment of user fees for requests to the Internal Revenue Service (IRS) for ruling letters, opinion letters, and determination letters as determined according to categories established by the IRS. Revenue Procedure 2022-4, updated annually, provides the established categories and associated user fees for employee plan determination and opinion letters. Forms 8717 and 8717-A are used by employee plan providers and sponsors to indicate the type of letter request and pay the appropriate user fee. These forms are attached to the Forms 5300, 5307, 5310, 5316, and the Form 4461 series applications for determination or opinion letters.
Authorizing Statute(s):
US Code:
26 USC 7528
Name of Law: Internal Revenue Service User Fees
Citations for New Statutory Requirements:
None
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
60-day Notice:
Federal Register Citation:
Citation Date:
87 FR 13045
03/08/2022
30-day Notice:
Federal Register Citation:
Citation Date:
87 FR 38831
06/29/2022
Did the Agency receive public comments on this ICR?
No
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
ICR Summary of Burden
Total Approved
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
9,000
40,000
0
0
-31,000
0
Annual Time Burden (Hours)
23,650
449,340
0
0
-425,690
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:
The change in burden reflects better estimates of the number of responses and the time burden to complete and file Form 8717. This decreases the burden by 31,000 responses and 425,690 hours due to Agency Estimate. There are no material changes to Form 8717-A that affect burden estimates. The original information collection (IC) was also separated into an IC per form for clarity.
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
Agency Contact:
Emebeth Demrew 2029279565
Common Form ICR:
No
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:
06/29/2022
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