New Year, New Fees: VCP and Determination Letter Fees Increase in 2026
- Allison Martinez, née De Tal & Milton Heber
- 2 days ago
- 2 min read
The IRS recently released Revenue Procedure 2026-4, which increases various user fees, including for Voluntary Correction Program (“VCP”) applications and determination letter applications.
Voluntary Correction Program (VCP) User Fees
Effective January 1, 2026, VCP submission fees at all levels increased by $500 and are:
Plan Assets | Fee |
$500,000 or less | $2,000 |
Over $500,000 to $10,000,000 | $3,500 |
Over $10,000,000 | $4,000 |
Fees for group VCP filings have increased from $10,000 to $13,500.
Determination Letter User Fees
Fees for determination letter applications have also increased:
From $2,700 to $4,000, for Form 5300 (for all qualified plans and for 403(b) plans with 100 or more participants)
From $300 to $500, for Form 5300 (for 403(b) plans with less than 100 participants)
From $1,200 to $2,000, for Form 5307 (relating to preapproved plan modification)
From $3,500 to $4,500, for Form 5310 (relating to plan terminations)
Other Updates
Determination letter requests made by filing Form 5300 series are now required to be submitted electronically on www.pay.gov.
Please reach out to our attorneys if you have questions about the updated fees.
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