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2025 PLR Fees For 9100 Relief Increase By 15%

2024-12-29

On Friday the IRS released Rev. Proc. 2025-1. The first revenue procedure of the year includes, among other things, the new user fees for seeking relief under Treas. Reg. §301.9100 ("9100 relief"). A taxpayer might seek 9100 relief in order to make a late election, such as a late entity classification/check-the-box election (see Form 8832).

The IRS private letter ruling user fee depends on the gross income of the taxpayer. For all three categories, the user fee increased by 15%.

  • For taxpayers with gross income under $250,000, the fee is now $3,450.
  • For taxpayers with gross income greater than $250,000 and less than $1 million, the fee is now $9,775.
  • For taxpayers with gross income exceeding $1 million the fee is now $14,500.

The new user fees are effective as of February 2, 2025. The graph below shows the user fees from 2014 to 2025.

PLR Fees Up Through 2025

Tags: Authority - Revenue Procedures, Statistics