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New electronic submission process for IRS Employee Plans Letter Ruling requests
The IRS designed Form 15662, Application for Private Letter Rulings, to simplify and standardize the submission process for Letter Rulings issued under Revenue Procedure (Rev. Proc.) 2026-4, 2026-1 IRB 160.
Beginning on August 26, 2026, taxpayers may use an electronic submission process on www.pay.gov to submit requests for Letter Rulings under Rev. Proc. 2026-4. The new electronic submission process is part of ongoing efforts to modernize IRS Employee Plans submission procedures and to improve efficiency and consistency in the handling of Letter Ruling requests.
Electronic submissions must be made in accordance with existing procedures under Rev. Proc. 2026-4 and must include the required information and attachments described in Rev. Proc. 2026-4, including the Form 15662, all information required by Appendices D, E, and F, and the applicable user fee.
The size of the submissions made through www.pay.gov may be up to 15MB. If the submission is over the 15MB threshold, additional documents may be faxed to 833-312-5404. The www.pay.gov tracking ID number should be listed on the fax coversheet along with the EIN, applicant name, and plan name. Faxes sent to the IRS are converted into attachments delivered via email to an Outlook mailbox. If the size of the fax creates an attachment that exceeds 150MB it will not be delivered due to network protections. No notification will be issued if that occurs. To avoid the problem, large faxes should be split up by sending separate, smaller faxes.
Applicants must pay the user fees applicable under Rev. Proc. 2026-4 through www.pay.gov using a bank account, credit card, or debit card.
Rev. Proc. 2026-30 provides that, effective September 4, 2026, requests for Letter Rulings under Rev. Proc. 2026-4 must be submitted using Form 15662, and additionally, must be submitted using the electronic submission process on www.pay.gov.
The IRS will continue to accept paper submissions of Form 15662 through September 3, 2026. Paper submissions postmarked on or after September 4, 2026 will be returned.
Rev. Proc. 2026-30 will be in IRB 2026-36 (August 24, 2026).
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