---
kind: "section"
citation: "26 U.S.C. § 7528"
title: "26"
title_heading: "Internal Revenue Code"
number: "7528"
heading: "Internal Revenue Service user fees"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7528"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 77 — Miscellaneous Provisions"
---

# §7528. Internal Revenue Service user fees

- (a) **General rule—** The [Secretary](/usc/26/7701.md?p=a-11-B) 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)—
    - (A) shall vary according to categories (or subcategories) established by the [Secretary](/usc/26/7701.md?p=a-11-B),
    - (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](/usc/26/7701.md?p=a-11-B) shall provide for such exemptions (and reduced fees) under such program as the [Secretary](/usc/26/7701.md?p=a-11-B) determines to be appropriate.
    - (B) **Exemption for certain requests regarding pension plans—** The [Secretary](/usc/26/7701.md?p=a-11-B) 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)](#b-2-B)—
      - (i) **Pension benefit plan—** The term “pension benefit plan” means a pension, profit-sharing, [stock](/usc/26/7701.md?p=a-7) bonus, annuity, or [employee](/usc/26/7701.md?p=a-20) [stock](/usc/26/7701.md?p=a-7) ownership plan.
      - (ii) **Eligible employer—** The term “eligible employer” means an eligible employer (as defined in [section 408(p)(2)(C)(i)(I)](/usc/26/408.md?p=p-2-C-i-I)) which has at least 1 [employee](/usc/26/7701.md?p=a-20) who is not a highly compensated [employee](/usc/26/7701.md?p=a-20) (as defined in [section 414(q)](/usc/26/414.md?p=q)) and is participating in the plan. The determination of whether an employer is an eligible employer under [subparagraph (B)](#b-2-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)](#b-2-B) applies shall not be taken into account.
  - (3) **Average fee requirement—** The average fee charged under the program required by [subsection (a)](#a) shall not be less than the amount determined under the following table:

    |  |  |
    | --- | --- |
    |  | Average |
    | Category | Fee |
    | [Employee](/usc/26/7701.md?p=a-20) plan ruling and opinion | $250 |
    | Exempt organization ruling | $350 |
    | [Employee](/usc/26/7701.md?p=a-20) plan determination | $300 |
    | Exempt organization determination | $275 |
    | Chief counsel ruling | $200. |

  - (4) **Certified professional employer organizations—** The fee charged under the program in connection with the certification by the [Secretary](/usc/26/7701.md?p=a-11-B) of a professional employer organization under [section 7705](/usc/26/7705.md) shall be an annual fee not to exceed $1,000 per year.

## Source credit

(Added Pub. L. 108–89, title II, § 202(a), Oct. 1, 2003, 117 Stat. 1132; amended Pub. L. 108–357, title VIII, § 891(a), Oct. 22, 2004, 118 Stat. 1644; Pub. L. 110–28, title VIII, § 8244, May 25, 2007, 121 Stat. 200; Pub. L. 113–295, div. B, title II, § 206(f), Dec. 19, 2014, 128 Stat. 4071.)

## Notes

### Editorial Notes

### Amendments

2014—Subsec. (b)(4). Pub. L. 113–295 added par. (4).

2007—Subsec. (c). Pub. L. 110–28 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 September 30, 2014.”

2004—Subsec. (c). Pub. L. 108–357 substituted “September 30, 2014” for “December 31, 2004”.

### Statutory Notes and Related Subsidiaries

### Effective Date of 2014 Amendment

Amendment by Pub. L. 113–295 applicable with respect to wages for services performed on or after January 1 of the first calendar year beginning more than 12 months after Dec. 19, 2014, see section 206(g)(1) of Pub. L. 113–295, set out as a note under section 3302 of this title.

### Effective Date of 2004 Amendment

Pub. L. 108–357, title VIII, § 891(b), Oct. 22, 2004, 118 Stat. 1644, provided that: “The amendment made by this section [amending this section] shall apply to requests after the date of the enactment of this Act [Oct. 22, 2004].”

### Effective Date of 2003 Amendment

Pub. L. 108–89, title II, § 202(d), Oct. 1, 2003, 117 Stat. 1133, provided that: “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 section 7801 of this title] shall apply to requests made after the date of the enactment of this Act [Oct. 1, 2003].”

### Limitations

Pub. L. 108–89, title II, § 202(c), Oct. 1, 2003, 117 Stat. 1133, provided that: “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.”