SECTION 2. CHANGES

.01 In general. This revenue procedure is a general update of Rev. Proc. 2010–8, 2010–1 I.R.B. 234. .02 Changed “lead” to “mass submitter” in sections 6.04(2) and 6.04(3).

.03 Changed the fees in sections 6.03(2) and 6.04(1)(b) to $9,500.

.04 Updated user fee amounts for various employee plan user fees. The following fee changes have been made:

(a) Changed $1,000 to $2,500 in section 6.05(1)(a) (b) Changed $1,000 to $2,000 in section 6.05(1)(b) (c) Changed $1,500 to $3,000 in section 6.05(1)(d)(i) and (ii) and $10,000 to $15,000 in section 6.05(1)(d)(iii) and (iv)

(d) Changed $1,500 to $3,000 in section 6.05(1)(e)(i) and (ii) and $10,000 to $15,000 in section 6.05(1)(e)(iii) and (iv)

(e) Changed $1,800 to $4,500 in section 6.05(2)(a) (f) Changed $1,800 to $4,000 in 6.05 (2)(b)

(g) Changed $1,000 to $1,800 in section 6.05(2)(c) (h) Changed $2,300 to $5,000 in section 6.05(2)(d)(i) and (ii) and $15,000 to $25,000 in section 6.05(2)(d)(iii) and (iv)

(i) Changed $2,300 to $5,000 in section 6.05(e)(i) and (ii) and $15,000 to $25,000 in section 6.05(e)(iii) and (iv)

(j) Changed $750 to $1,000 in section 6.05(3). .05 Sections 6.06, 6.08 and 7.02 have been updated to reflect that requests for changes in accounting method or period are now handled by EO Determinations, and those requests should be sent to the In

ternal Revenue Service Center in Covington, Kentucky.

.06 The references in 6.07 and 6.08 to application fees after Cyber Assistant availability have been removed because the Service does not expect Cyber Assistant (a Web-based software program designed to assist organizations in preparing their application for recognition of exemption under § 501(c)(3) of the Internal Revenue Code (Form 1023)) to become available in 2011.

.07 The law requires the Service to regularly review and adjust its fees. When setting fees, the Service is required to look at the number of cases and the actual time and costs of processing the cases, plus other cost accounting data. Because of systems limitations, certain types of determinations were provided free of charge that would have otherwise merited a user fee. These included, for example, certain determinations under Chapter 42 of the Internal Revenue Code that were previously private letter rulings under the jurisdiction of EO Technical. The following types of requests postmarked after the effective date of this revenue procedure will now require a user fee: advance approval of § 4942(g)(2) set asides, advance approval of § 4945 grant making procedures, advance approval of § 4945(f) voter registration activities, § 6033 annual information return filing requirements, determination of unusual grants to certain organizations under §§ 170(b)(1)(A)(vi) and 509(a)(2), reclassification of foundation status, including § 4942(j)(3) operating foundation status and § 4940(d) exempt operating foundation status, supporting organization type I, II or III (including whether functionally integrated) classifications under § 509(a)(3), and § 507 terminations of private foundations.

.08 Updated section 7.02 to reflect that requests for determination letters submitted with Form 8940 should be sent to the Internal Revenue Service’s Covington, KY P.O. Box.

.09 Section 13 is revised to change the effective date of this revenue procedure to February 1, 2011 except for certain Exempt Organization user fees, effective January 3, 2011.

January 3, 2011 238 2011–1 I.R.B.

(1) Departments, agencies, or instrumentalities of the United States that certify that they are seeking a letter ruling, determination letter, opinion letter or similar letter on behalf of a program or activity funded by federal appropriations. The fact that a user fee is not charged has no bearing on whether an applicant is treated as an agency or instrumentality of the United States for purposes of any provision of the Code except for § 7528.

(2) Requests as to whether a worker is an employee for federal employment taxes and federal income tax withholding purposes (chapters 21, 22, 23, 23A, and 24 of subtitle C of the Code) submitted on Form SS–8, Determination of Worker Sta- tus for Purposes of Federal Employment Taxes and Income Tax Withholding, or its equivalent. Such a request may be submitted in connection with an application for a determination on the qualification of a plan when it is necessary to determine whether an employer-employee relationship exists. See section 6.13 of Rev. Proc. 2011–6, page 195, this Bulletin. In that case, although no user fee applies to the request submitted on Form SS–8, the applicable user fee must be paid in connection with the application for determination on the plan’s qualification.

for letter rulings, opinion letters, determination letters, and advisory letters submitted by or on behalf of taxpayers, sponsoring organizations or other entities as described in this revenue procedure. Further, administrative scrutiny determination user fees, described in Rev. Proc. 93–41, are collected through the user fee program described in this revenue procedure. Requests to which a user fee or an administrative scrutiny determination user fee is applicable must be accompanied by the appropriate fee as determined from the fee schedule set forth in section 6 of this revenue procedure. The fee may be refunded in limited circumstances as set forth in section 10.

.02 Requests and other actions that do not require the payment of a user fee. Actions which do not require the payment of a user fee include the following:

(1) Requests for information letters as defined in Rev. Proc. 2011–4, page 123, this Bulletin.

(2) Elections pertaining to automatic extensions of time under § 301.9100–1 of the Procedure and Administration regulations.

(3) Use of forms which are not to be filed with the Service. For example, no user fee is required in connection with the use of Form 5305, Traditional Indi- vidual Retirement Trust Account, or Form