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Form 8718: User Fee for Exempt Organization Determination Letter Request
Internal Revenue Service Form 8718 is the User Fee for Exempt Organization Determination Letter Request; it must accompany a determination letter application and requires a payment payable to the United States Treasury.
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IRS Form 8718 - User Fee for Exempt Organization Determination Letter Request
Internal Revenue Service Form 8718 is the User Fee for Exempt Organization Determination Letter Request; it must accompany a determination letter application and requires a payment payable to the United States Treasury.
Risk Radar
Scan points- 1Failing to include the full user fee causes the application to be returned.
- 2Attaching Form 8718 to a pension‑plan determination letter instead of using Form 8717.
- 3Omitting the organization’s Employer Identification Number on the form.
- 4Leaving the fee amount blank or entering an incorrect amount.
- 5Sending the form to an address other than the Covington, KY IRS service center.
Plain English
Form 8718 collects the fee the IRS charges for reviewing a request for tax‑exempt status. You attach it, with a check or money order, to the determination letter application. It is only for organizations seeking exemption, not for pension‑plan requests.
Submission Date
- Filing date: 2021-11-16 22:13:47
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when organizations applying for federal income tax exemption (excluding filers of Form 1023, Form 1023‑EZ, and Form 1024‑A) need to submit a paper determination letter application.
- Do not use it when requesting a pension plan determination letter.
- Check Form 8717 instead when filing a pension plan determination letter request.
Form selector
Use this form or another form?
Electronic filing of Form 1023
No paper fee form required because filing is electronic
✓ Verify filing method is electronic
Electronic filing of Form 1023‑EZ
Streamlined application is electronic, so Form 8718 is not needed
✓ Confirm electronic submission
Pension plan determination request
Different form required for pension plans
✓ Ensure request is for a pension plan
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Amount paid (User fee)
Fee amount entered on form · Form line for fee amount
Name of organization
Legal name of the organization · Form field for organization name
Employer Identification Number
EIN of the organization · Form field for EIN
Type of request (line 1)
Selection of appropriate box · Check one box on line 1
Payment instrument
Check or money order payable to “United States Treasury” · Attached payment document
Before you submit
- 1Enter the applicable fee amount in the fee line.
- 2Check only one box on line 1 for the type of request.
- 3Attach a check or money order payable to “United States Treasury” for the full fee.
- 4Print the organization’s name exactly as it appears on official records.
- 5Enter the organization’s Employer Identification Number.
- 6Combine Form 8718 with the determination letter application.
- 7Mail the package to the IRS address listed on the form.
- 8Retain a copy of the completed form and payment receipt for your records.
How to file this form
- 1Complete the fee amount and request type on Form 8718.
- 2Attach a check or money order payable to “United States Treasury” for the full fee.
- 3Attach Form 8718 to the determination letter application.
- 4Mail the combined package to Internal Revenue Service TE/GE Stop 31A Team 105, P.O. Box 12192, Covington, KY 41012‑0192.
- 5Keep the mailing receipt as proof of filing.
Known limitations
- 1Does not apply to pension plan determination letter requests; use Form 8717 instead.
- 2Does not apply to organizations filing Form 1023, Form 1023‑EZ, or Form 1024‑A, which are filed electronically.
- 3Form 8718 itself is not the determination letter application.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->Form 8718 is the November 2021 revision (Rev. November 2021); the form points to www.irs.gov/Form8718 for the latest information.
What changed or needs a fresh check
- Edition date — confirm revision reads November 2021 (Rev. November 2021).
- Fee — confirm the entered fee matches the applicable amount shown on the form.
- Mailing address — confirm address is Internal Revenue Service TE/GE Stop 31A Team 105 P.O. Box 12192 Covington, KY 41012-0192.
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1File the completed Form 8718 and payment proof in your permanent records.
- 2Retain related books or records for as long as they may become material to IRS administration.
- 3Expect a refund of the user fee only if the IRS declines to issue a determination.
- 4If the application is returned for missing fee, correct the payment and resend.
- 5Monitor IRS communications for a confirmation of receipt and determination outcome.
Sources
- SRCForm p.1 — revision date is November 2021 (Rev. November 2021).
- SRCForm p.1 — latest information URL is www.irs.gov/Form8718.
- SRCForm p.1 — fee must be paid via check or money order payable to United States Treasury.
- SRCForm p.1 — mailing address is Internal Revenue Service TE/GE Stop 31A Team 105 P.O. Box 12192 Covington, KY 41012-0192.
- SRCForm p.1 — organizations applying for exemption other than filers of Form 1023, Form 1023‑EZ, and Form 1024‑A should file Form 8718.
- SRCForm p.1 — do not attach Form 8718 to a pension plan determination letter; use Form 8717 instead.
Common confusion points
Do I need to attach Form 8718 to a pension plan determination request?
Source cautions against attaching it to pension plan requests.
→ Verify the request type and use Form 8717 instead.
Is Form 8718 the determination letter itself?
The form is only a fee attachment, not the application.
→ Ensure you have a separate determination letter application attached.
Do I file Form 8718 when submitting Form 1023 electronically?
Electronic filings of Form 1023 do not require a paper fee form.
→ Confirm your filing method is electronic and omit Form 8718.
What fee amount should I enter?
The form requires the applicable fee but does not list the amount.
→ Look up the current fee schedule on the IRS website before entering.
Do I need to sign Form 8718?
Signature requirement is not mentioned in the form instructions.
→ Review the form for a signature line before submitting.
Can I send Form 8718 to the comments address?
The source directs comments to a different address and says not to send the form there.
→ Use the mailing address provided under “Where To File.”
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8717 — required for pension plan determination letter requests.
Questions about IRS Form 8718
What is IRS Form 8718 used for?
Form 8718 collects the fee the IRS charges for reviewing a request for tax‑exempt status. You attach it, with a check or money order, to the determination letter application. It is only for organizations seeking exemption, not for pension‑plan requests.
Who must file IRS Form 8718?
Organizations applying for federal income tax exemption, other than filers of Forms 1023, 1023‑EZ, or 1024‑A, must file IRS Form 8718.
What information does IRS Form 8718 require?
Form 8718 records the organization’s name, Employer Identification Number, the type of exemption request (line 1), and the applicable user‑fee amount; it also includes space for the payment.
Where do I file IRS Form 8718?
Send the determination letter application and Form 8718 to Internal Revenue Service TE/GE Stop 31A Team 105, P.O. Box 12192, Covington, KY 41012‑0192.
How do I complete IRS Form 8718?
Check the appropriate box on line 1 to indicate the type of exemption request. Enter the exact user‑fee amount in the space provided. Attach a check or money order payable to “United States Treasury” for the full amount. Mail Form 8718 together with the determination letter application to the address listed above.
What happens if IRS Form 8718 is filed incorrectly?
If the proper user fee is not included, the IRS will not process the application and will return it; refunds occur only if the IRS declines to issue a determination.
Do I need to attach Form 8718 to a pension plan determination request?
Source cautions against attaching it to pension plan requests. Verify the request type and use Form 8717 instead.
Is Form 8718 the determination letter itself?
The form is only a fee attachment, not the application. Ensure you have a separate determination letter application attached.
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