rp-26-30.pdf

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Application Procedures for Letter Rulings and Nonbank Trustee Approval Letters
from IRS Employee Plans

Rev. Proc. 2026-30

SECTION 1. PURPOSE
This revenue procedure modifies the procedures in Rev. Proc. 2026-4,
2026-1 IRB 160, for requesting letter rulings and nonbank trustee approval letters
(collectively, Letter Rulings) under the jurisdiction of the Commissioner, Tax Exempt and
Government Entities Division, Employee Plans Rulings and Agreements Office
(Employee Plans Rulings and Agreements). This revenue procedure provides that,
effective September 4, 2026, requests for Letter Rulings under Rev. Proc. 2026-4 must
be submitted using Form 15662, Application for Private Letter Rulings. Additionally, this
revenue procedure requires the use of an electronic submission process on the pay.gov
website for all such Letter Ruling requests submitted on or after September 4, 2026.
SECTION 2. BACKGROUND
.01 Rev. Proc. 2026-4 provides detailed instructions on how taxpayers can
submit requests for Letter Rulings from the Internal Revenue Service (IRS) on issues
under the jurisdiction of Employee Plans Rulings and Agreements. Although the IRS
issued Form 15662 in 2025 to simplify and standardize the submission process for
Letter Rulings requested from Employee Plans Rulings and Agreements,
Rev. Proc. 2026-4 does not require the use of a single, standardized form for all Letter
Ruling submissions, nor does that revenue procedure provide for payment of user fees
for Letter Rulings through the www.pay.gov portal.

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.02 Rev. Proc. 2026-4 generally requires taxpayers to mail or hand deliver
requests for Letter Rulings to a specified address along with a paper check for the
applicable user fee. This revenue procedure amends the submission process to require
that a request for a Letter Ruling (including Form 15662, information required by
Rev. Proc. 2026-4 or any successor thereto, and the applicable user fee) be submitted
using pay.gov.
SECTION 3. MODIFICATIONS TO REVENUE PROCEDURE 2026-4
.01 The third paragraph of section 6.03(3) of Rev. Proc. 2026-4 is modified to read as
follows:
A request for expedited handling of a request for a letter ruling will not be
forwarded to the appropriate group for action until the user fee, in the correct
amount, is received.

.02 Section 27.08 of Rev. Proc. 2026-4 is modified to read as follows:
Additional information can be sent by fax, Taxpayer Digital Communications
Secure Messaging, the IRS Document Upload Tool, or to the address provided
by the Service representative who requested the information. The additional
information should include the name and room number of the Service
representative who requested the information and the taxpayer’s name and the
case control number (which the Employee Plans Rulings and Agreements
representative can provide).

.03 Section 30.07(4) of Rev. Proc. 2026-4 is deleted in its entirety and replaced with
the following:
(4) Payment of user fees for letter ruling and nonbank trustee approval letter
requests. User fees for letter ruling and nonbank trustee approval letter requests
must be paid using www.pay.gov. The Service no longer accepts checks for letter
ruling and nonbank trustee approval letter submissions.

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.04 Section 30.08 of Rev. Proc. 2026-4 is modified to add the following paragraph
after section 30.08(2):
(3) Letter ruling and nonbank trustee approval letter requests must be made to
the Service on www.pay.gov using Form 15662, Application for Private Letter
Rulings.

.05 The first sentence of section 31.01 of Rev. Proc. 2026-4 is modified to read as
follows:
.01 Requests should be submitted in the manner prescribed in section 31.01(1),
mailed to the address provided in section 31.01(2), or mailed or hand delivered to
the appropriate address provided in section 31.01(3).

.06 Section 31.01(1) is modified to read as follows:

(1) Employee plans letter rulings and nonbank trustee approval letters under
Rev. Procs. 87-50, 90-49, 2003-16, 2010-52, 2017-57, 2024-32, or this revenue
procedure:

Requests for letter rulings and nonbank trustee approval letters must be
submitted on www.pay.gov and may not be mailed to the Service. If a
paper submission is mailed, the submission will be returned to the
applicant, including any submitted paper checks.

Requests for reconsideration of user fees under section 30.11 for letter
rulings and nonbank trustee approval letters should be mailed to:

Internal Revenue Service
Attention: EP Letter Rulings
SE:T:EP:RA:T:A2, IR-6213
1111 Constitution Avenue, NW
Washington, DC 20224-0002

.07 Section 31.01(3) is modified to read as follows:

(3) Requests for employee plans opinion letters described in section 31.01(2)
of this revenue procedure that are shipped by Express Mail or a delivery service
should be sent to:

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Internal Revenue Service
Attention: EP Opinion Letters
TE/GE Stop 31A Team 105
7940 Kentucky Drive
Florence, KY 41042

Note: Hand-delivered requests must be marked OPINION LETTER
SUBMISSION. The delivery should be made to the following address between
the hours of 8:30 a.m. and 4:00 p.m., where a receipt will be given:

Courier’s Desk
Internal Revenue Service
Attention: EP Opinion Letters
TE/GE Stop 31A Team 105
7940 Kentucky Drive
Florence, KY 41042

.08 Appendix D of Rev. Proc. 2026-4 is modified to delete the following address
information appearing toward the top center of the Appendix:
P.O. Box 12192
TE/GE Stop 31A Team 105
Covington, KY 41012-0192
.09 On the second page of Appendix D, section F.2.c is modified to read as follows:
c. The required user fee has been paid through pay.gov. [See section 6.02(15).]
.10 The first paragraph of Appendix E of Rev. Proc. 2026-4 is modified to read as
follows:
The Service will be able to respond more quickly to your letter ruling request if it
is carefully prepared and complete. To ensure that your request is in order, use
this checklist. Complete the four items of information requested before the
checklist. Answer each question by circling “Yes,” “No,” or “N/A.” If a question
contains a place for a page number, insert the page number (or numbers) of the
request that gives the information called for by a yes answer to a question. Sign

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and date the checklist (as taxpayer or authorized representative) and attach
it as the first document of your request.

.11 Question 23 of the checklist of Appendix E of Rev. Proc. 2026-4 is modified to
read as follows:
Have you included the correct user fee with the request? See section 6.02(15)
and section 30 and Appendix A for the correct amount and additional information
on user fees.

SECTION 4. EFFECT ON OTHER DOCUMENTS
Rev. Proc. 2026-4 is modified.
SECTION 5. EFFECTIVE DATE
The effective date of this revenue procedure is September 4, 2026.
SECTION 6. PAPERWORK REDUCTION ACT
The Paperwork Reduction Act of 1995 (44 U.S.C. §§ 3501-3520) requires that a
Federal agency obtain the approval of the Office of Management and Budget (OMB)
before collecting information from the public, whether such collection of information is
mandatory, voluntary, or required to obtain or retain a benefit. A Federal agency may not
conduct or sponsor, and a person is not required to respond to, a collection of
information unless the collection of information displays a valid control number.
Section 3.04 of this revenue procedure mentions the submission of Form 15662.
Form 15662 is approved by the OMB under control number 1545-1520. This revenue
procedure requires Form 15662 to be used and requires it to be submitted electronically

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but does not change the information collected by Form 15662. Therefore, this revenue
procedure does not change the existing OMB approval for control number 1545-1520.
SECTION 7. DRAFTING INFORMATION
The principal author of this revenue procedure is Jordan D. Kohl of the Office of
the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and
Employment Taxes). For further information regarding this revenue procedure, please
contact IRS Employee Plans at (202) 317-5984.