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Federal User Fee for Exempt Organization Determination Letter Request
Extracted from PDF file 2023-federal-form-8718.pdf, last modified November 2021User Fee for Exempt Organization Determination Letter Request
Form 8718 (Rev. November 2021) Department of the Treasury Internal Revenue Service User Fee for Exempt Organization Determination Letter Request OMB No. 1545-0047 For IRS Use Only Attach this form to determination letter application. (Form 8718 is NOT a determination letter application.) ▶ Go to www.irs.gov/Form8718 for the latest information. ▶ Control number Amount paid User fee screener Employer Identification Number Name of organization Caution: Do not attach Form 8718 to an application for a pension plan determination letter. Use Form 8717 instead. 1 Type of request a b Fee Application for recognition of exemption under section 501 or under section 521 from organizations (other than pension, profit-sharing, and stock bonus plans described in section 401). Enter the applicable fee amount . . . . . . . . . . . . . . ▶ $ Group exemption letters ▶ $ . . Section references are to the Internal Revenue Code, unless otherwise noted. Instructions The law requires payment of a user fee with each application for a determination letter. For more information, see Rev. Proc. 2021-5, 2021-1 I.R.B. 250, or latest annual update, available on www.irs.gov. Check only one box on line 1 for the type of application you are submitting. Then, enter the appropriate user fee amount in the space provided. Caution: The application will not be processed without payment of the proper user fee. Attach to Form 8718 a check or money order payable to the “United States Treasury” for the full amount of the user fee. If you do not include the full amount, your application will be returned. Attach Form 8718 to your determination letter application. Generally, the user fee will be refunded only if the Internal Revenue Service declines to issue a determination. . . . . . . . . . . . . . . . . Where To File 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 Who Should File Organizations applying for federal income tax exemption, other than filers of Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, or Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code (all of which are filed only electronically), should file Form 8718. Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Cat. No. 64728Z . . . You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for tax exempt taxpayers filing this form is approved under OMB control number 1545-0047 and is included in the estimates shown in the instructions for their tax exempt tax return. If you have suggestions for making this form simpler, we would be happy to hear from you. You can send us comments from www.irs.gov/FormComments. Or you can send your comments to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the form to this address. Instead, see Where To File, above. Form 8718 (Rev. 11-2021)
Form 8718 (Rev. November 2021)
More about the Federal Form 8718 Corporate Income Tax TY 2023
We last updated the User Fee for Exempt Organization Determination Letter Request in February 2024, so this is the latest version of Form 8718, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 8718 directly from TaxFormFinder. You can print other Federal tax forms here.
Other Federal Corporate Income Tax Forms:
TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form 1040 | U.S. Individual Income Tax Return |
| 1040 (Schedule B) | Interest and Ordinary Dividends |
| Form W-3 | Transmittal of Wage and Tax Statements |
| Form 941 | Employer's Quarterly Federal Tax Return |
| Form 1120-H | U.S. Income Tax Return for Homeowners Associations |
View all 775 Federal Income Tax Forms
Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8718 from the Internal Revenue Service in February 2024.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Federal Form 8718
We have a total of eleven past-year versions of Form 8718 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 8718
Form 8718 (Rev. November 2021)
2022 Form 8718
Form 8718 (Rev. November 2021)
2021 Form 8718
Form 8718 (Rev. November 2021)
2020 Form 8718
Form 8718 (Rev. March 2018)
2019 Form 8718
Form 8718 (Rev. March 2018)
2018 Form 8718
Form 8718 (Rev. March 2018)
2017 Form 8718
Form 8718 (Rev. September 2015)
2016 Form 8718
Form 8718 (Rev. September 2015)
2015 Form 8718
Form 8718 (Rev. September 2015)
2012 Form 8718
Form 8718 (Rev. January 2010)
2011 Form 8718
Form 8718 (Rev. January 2010)
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