IRS Reduces User Fee for Form 5310
Last Updated April 10, 2018
The IRS Issued Revenue Procedure 2018-19, in which they announced that the user fee for Form 5310, Application for Determination for Terminating Plan, from $3,000 to $2,300.
This is effective January 2, 2018.
Applicants who paid the $3,000 user fee listed in Rev. Proc. 2018-4 will receive a refund of $700.