US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 7528

Internal Revenue Service user fees

(a)

General rule

The Secretary shall establish a program requiring the payment of user fees for—
(1)
requests to the Internal Revenue Service for ruling letters, opinion letters, and determination letters, and
(2)
other similar requests.
(b)

Program criteria

(1)

In general

The fees charged under the program required by subsection (a)—
(A)
shall vary according to categories (or subcategories) established by the Secretary,
(B)
shall be determined after taking into account the average time for (and difficulty of) complying with requests in each category (and subcategory), and
(C)
shall be payable in advance.
(2)

Exemptions, etc.

(A)

In general

The Secretary shall provide for such exemptions (and reduced fees) under such program as the Secretary determines to be appropriate.

(B)

Exemption for certain requests regarding pension plans

The Secretary shall not require payment of user fees under such program for requests for determination letters with respect to the qualified status of a pension benefit plan maintained solely by 1 or more eligible employers or any trust which is part of the plan. The preceding sentence shall not apply to any request—
(i)
made after the later of—
(I)
the fifth plan year the pension benefit plan is in existence, or
(II)
the end of any remedial amendment period with respect to the plan beginning within the first 5 plan years, or
(ii)
made by the sponsor of any prototype or similar plan which the sponsor intends to market to participating employers.
(C)

Definitions and special rules

For purposes of subparagraph (B)—
(i)

Pension benefit plan

The term “pension benefit plan” means a pension, profit-sharing, stock bonus, annuity, or employee stock ownership plan.

(ii)

Eligible employer

The term “eligible employer” means an eligible employer (as defined in section 408(p)(2)(C)(i)(I)) which has at least 1 employee who is not a highly compensated employee (as defined in section 414(q)) and is participating in the plan. The determination of whether an employer is an eligible employer under subparagraph (B) shall be made as of the date of the request described in such subparagraph.

(iii)

Determination of average fees charged

For purposes of any determination of average fees charged, any request to which subparagraph (B) applies shall not be taken into account.

(3)

Average fee requirement

 

Average

Category

Fee

Employee plan ruling and opinion

$250  

Exempt organization ruling

$350  

Employee plan determination

$300  

Exempt organization determination

$275  

Chief counsel ruling

$200.
The average fee charged under the program required by subsection (a) shall not be less than the amount determined under the following table:

(4)

Certified professional employer organizations

The fee charged under the program in connection with the certification by the Secretary of a professional employer organization under section 7705 shall be an annual fee not to exceed $1,000 per year.

Pub. L. 108–89, title II, § 202(a)117 Stat. 1132Pub. L. 108–357, title VIII, § 891(a)118 Stat. 1644Pub. L. 110–28, title VIII, § 8244121 Stat. 200Pub. L. 113–295, div. B, title II, § 206(f)128 Stat. 4071(Added , , ; amended , , ; , , ; , , .)

Editorial Notes

Amendments

Pub. L. 113–2952014—Subsec. (b)(4). added par. (4).

Pub. L. 110–282007—Subsec. (c). struck out heading and text of subsec. (c). Text read as follows: “No fee shall be imposed under this section with respect to requests made after .”

Pub. L. 108–3572004—Subsec. (c). substituted “” for “”.

Statutory Notes and Related Subsidiaries

Effective Date of 2014 Amendment

Pub. L. 113–295section 206(g)(1) of Pub. L. 113–295section 3302 of this titleAmendment by applicable with respect to wages for services performed on or after January 1 of the first calendar year beginning more than 12 months after , see , set out as a note under .

Effective Date of 2004 Amendment

Pub. L. 108–357, title VIII, § 891(b)118 Stat. 1644

“The amendment made by this section [amending this section] shall apply to requests after the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 2003 Amendment

Pub. L. 108–89, title II, § 202(d)117 Stat. 1133

section 7801 of this title“The amendments made by this section [enacting this section, enacting provisions set out as a note under this section, and repealing provisions set out as notes under ] shall apply to requests made after the date of the enactment of this Act [].”
, , , provided that:

Limitations

Pub. L. 108–89, title II, § 202(c)117 Stat. 1133

“Notwithstanding any other provision of law, any fees collected pursuant to section 7528 of the Internal Revenue Code of 1986, as added by subsection (a), shall not be expended by the Internal Revenue Service unless provided by an appropriations Act.”
, , , provided that: