New Fees in 2021 for Certain Determination and Letter Ruling Requests

In Announcement 2020-14, the IRS provides advance notice of fee increases for certain determination applications, effective January 4, 2021.

  • Form 5300, Application for Determination for Employee Benefit Plan, will increase by $200 to $2,700
  • Form 5307, Application for Determination for Adopters of Modified Volume Submitter Plans, will increase by $200 to $1,000
  • Form 5310, Application for Determination Upon Termination, will increase by $500 to $3,500

Letter ruling requests for five-year automatic extension of the amortization period will increase significantly from $1,000 to $6,500. The new fees will be reflected in Revenue Procedure 2021-4, which will be published on January 4, 2021.