I have sat with managing partners and ops leads staring at a calendar in peak season, a stack of files on the desk, and one question on repeat, how do we get this out the door, right, the first time.
If Form 8718 is on your checklist, the margin for error is thin. Our job at Accountably is to protect your review time, standardize the workpapers, and get these requests filed cleanly so you keep trust with clients and control of workflow.
Key Takeaways
- Form 8718 is a one‑page user‑fee transmittal that goes in the same package as a paper exempt organization determination letter request. It is not the application.
- Do not use Form 8718 for electronic applications. Forms 1023, 1023‑EZ, 1024, 1024‑A, and 8940 are filed on Pay.gov and fees are paid online, not by check.
- Current user fees, when e‑filing, include $600 for Form 1023 and $275 for Form 1023‑EZ. These are paid through Pay.gov at filing, not on Form 8718.
- Form 8718 remains relevant for limited paper or letter requests, including certain §521 filings on Form 1028 and “no application form specified” situations. Mail to the IRS Covington, KY TE/GE address shown on the form.
- As of 2025, the IRS indicates it is not accepting new group exemption letter requests pending final guidance, so verify status before preparing any package or fee.
What Form 8718 Does, and When You Actually Need It
Form 8718 is a payment voucher. You attach it to a paper determination letter request to show the IRS the user fee you are paying by check or money order. The form’s own instructions say it is not a determination letter application. Think of it as the cover slip that keeps your fee and your application married inside the same package.
Most modern exemption applications do not use Form 8718 because they must be filed electronically. If your firm is preparing Forms 1023, 1023‑EZ, 1024, 1024‑A, or 8940, you file through Pay.gov and pay the user fee inside the online flow. The IRS will reject paper submissions of those forms, and Pay.gov will not let you submit without the correct user fee.
Where does Form 8718 still show up in your workflow? Two places are common for firms like yours.
- §521 farmers’ cooperatives using Form 1028. Form 1028 remains a paper path and points you to include Form 8718 with the applicable user fee. You can also use the electronic Form 1024 for §521 requests if you prefer Pay.gov.
- Letter applications when no specific IRS form exists. The Service tells you to submit by letter and include the user fee as directed on Form 8718. This is rare, but when it happens, Form 8718 is your fee transmittal.
Field tip: If your request is an electronic Form 1023 or 1023‑EZ, stop. Do not add Form 8718. Pay.gov collects the fee at submission and the IRS will return paper packages for those forms.
Quick Reality Check on Fees
The most searched numbers on exempt requests are the 1023 and 1023‑EZ user fees, and those are simple, $600 and $275 respectively, paid through Pay.gov. These do not involve Form 8718. If you are in one of the limited paper scenarios, the amount you enter on 8718 depends on the type of request and current year revenue procedure. When in doubt, confirm against the current EO revenue procedures and the IRS TE/GE user fee page.
Where to Mail Paper Packages That Use Form 8718
When you do need Form 8718, the form itself provides the mailing address. As of the current revision, send the determination letter application, check or money order payable to United States Treasury, and the completed Form 8718 to, Internal Revenue Service, TE/GE Stop 31A Team 105, P.O. Box 12192, Covington, KY 41012‑0192. Put the organization’s name, EIN, and a contact phone on the check.
The “What, How, Wow” for Form 8718
What you handle
You prepare a clean, complete determination letter request and, only when required, you add Form 8718 with the correct user fee by check or money order. For electronic forms, you route everything through Pay.gov and skip 8718. That split is the difference between accepted and returned.
How we help you execute
Accountably embeds a delivery system that removes friction. We standardize workpapers, confirm current fees, build the package, and protect your review time with layered QC. We also track the mailing and the IRS response, and we keep your client communication clean, professional, and on schedule.
Wow that matters in season
When your team is buried in SALT notices, 1040 extensions, and monthly CAS closes, simple paper missteps can cost days. Our teams work inside your stack, including QuickBooks, Xero, UltraTax, CCH Axcess, ProConnect, Lacerte, Drake, Thomson Reuters, Canopy, Karbon, TaxDome, Suralink, and Jetpack. The goal is predictable turnaround, fewer review loops, and steady capacity even when the calendar is ruthless.
Fees and Filing Paths, at a Glance
| Request type | How it is filed | User fee handling | Form 8718 used? |
| Form 1023, 501(c)(3) | Electronic on Pay.gov | Pay inside Pay.gov | No |
| Form 1023‑EZ, 501(c)(3) | Electronic on Pay.gov | Pay inside Pay.gov, fee is $275 | No |
| Form 1024, 501(a) or §521 | Electronic on Pay.gov | Pay inside Pay.gov | No |
| Form 1024‑A, 501(c)(4) | Electronic on Pay.gov | Pay inside Pay.gov | No |
| Form 1028, §521 (paper option) | Paper package | Include check or money order with Form 8718 | Yes, when using paper |
| No application form specified, letter request | Letter application | Include check or money order with Form 8718 | Yes |
Sources, the IRS confirms electronic filing and Pay.gov fee collection for 1023, 1023‑EZ, 1024, and 1024‑A, and points to Form 8718 for paper 1028 and “no application form specified” letter requests.
Group Exemption Letters, Status Update You Should Know
If a client asks about a group exemption, pause. The IRS has continued to reference Notice 2020‑36, which suspended acceptance of new group exemption requests until final guidance is published. IRS pages and the Internal Revenue Manual still note the non‑acceptance status. Some advisors reported fee updates in recent revenue procedures, and commentary noted a planned $3,500 fee if the program reopens, but the practical point for your workflow is to verify acceptance status before you assemble a package or transmit any fee.
Practical guardrail, check the IRS “Group exemption resources” and the current EO revenue procedure before scoping timelines or quoting fees to clients. It prevents rework and awkward follow‑ups.
Mailing Details for Paper Submissions
When Form 8718 is required, send your package to the address printed on the form, Internal Revenue Service, TE/GE Stop 31A Team 105, P.O. Box 12192, Covington, KY 41012‑0192. Make the check or money order payable to United States Treasury, include the organization’s name, EIN, and a phone number on the check, and keep proof of mailing with tracking in your client file.
How Accountably Builds a Controlled Delivery Around Form 8718
Our review‑protected workflow inside your firm
- SOP‑driven execution for tax exempt packages, with checklists for entity type, governing documents, and attachments the IRS expects.
- Structured workpapers, standardized naming, and version control that speed senior review and keep partners out of rework.
- Multi‑layer quality control, preparer to senior to quality to final, focused on completeness and the correct fee path.
- Turnaround SLAs that fit your calendar, then utilization‑based capacity planning so you do not slow other production lanes.
This is the same delivery architecture we run for your compliance and advisory work, so it scales without chaos, and your team keeps control of the process.
A simple, reliable playbook for Form 8718 packages
| Step | What we do | What you see |
| Intake | Confirm filing path, is it Pay.gov or paper | A one‑page intake summary |
| Fee check | Validate current fee by request type and year | Fee notes with date‑stamped source |
| Docs | Build the attachment stack, charter, bylaws, schedules | A standardized binder you can skim |
| Payment | Prepare the check request and memo with EIN, contact | A pre‑filled check memo and cover |
| 8718 | Complete and QC the voucher | A signed‑ready voucher |
| Assemble, label, and ship with tracking | Tracking details posted to the job | |
| Monitor | Calendar follow‑ups and log IRS responses | Status updates in your workflow tool |
“The win is not just a filed package. It is the hour you did not spend in review, the re‑mail you did not have to explain, and the deadline that stayed a non‑event.”
Built to fit your tech stack
We work inside your tools, including QuickBooks, Xero, UltraTax, CCH Axcess, ProConnect, Lacerte, Drake, Thomson Reuters, Canopy, Karbon, TaxDome, Suralink, and Jetpack. That lets your managers see progress in real time and jump in only when a reviewer’s judgment is needed. The outcome is fewer review loops, consistent file logic, and on‑time delivery that protects client trust.
Security, Compliance, and Work Integrity You Can Defend
- SOC 2 aligned controls with role‑based access and zero local storage.
- NDA‑backed confidentiality, secure VPN, encrypted file exchange, and audit logs for activity.
- U.S. client data integrity standards with background‑verified staff and continuity plans that avoid disruption.
Compliance is not just a promise on a services page. It is a set of constraints that shape how we build teams, structure the work, and protect your firm’s risk.
Your Tax, Advisory, and Audit Support Also Moves Faster
While we handle Form 8718 packages, we keep your other lanes moving.
- Taxation, individual, corporate, partnership, SALT, workpaper prep, and review support for busy seasons.
- Financial advisory, performance dashboards, cash flow models, controller support, and board‑ready reporting.
- Audit support, PBC schedules, tie‑outs, lead sheets, and documentation that reduces last‑minute scrambles.
Everything runs through the same review‑protected structure, so your partners spend more time on strategy and less on hunting for missing schedules.
When You Should, and Should Not, Use Form 8718
Use Form 8718 when
- You are filing a paper determination letter request that is not one of the Pay.gov applications, for example a §521 Form 1028 package.
- The IRS directs you to submit a letter application because no specific application form exists, and you must include the user fee.
Do not use Form 8718 when
- You are filing Forms 1023, 1023‑EZ, 1024, 1024‑A, or 8940. Those are electronic only and require payment within Pay.gov. Paper submissions are returned.
- You are preparing pension or plan determination requests. Those are a different program and use other processes and fees.
Fee Facts You Can Share With Clients
- For 501(c)(3) recognition on Form 1023, the user fee is $600 and is paid on Pay.gov. For 1023‑EZ, the user fee is $275, also on Pay.gov. Do not mail checks for these.
- For §521 requests on paper via Form 1028, include the correct user fee by check or money order with Form 8718. If you choose the electronic 1024 path for §521 instead, you will pay the fee in Pay.gov.
- For group exemptions, confirm acceptance status before quoting fees. IRS resources still indicate new applications are not being accepted pending final guidance. Some practitioner summaries noted possible fee levels in recent revenue procedures, but acceptance precedes pricing.
Advisory, CAS, and Audit Support That Complements Exempt Work
Advisory and CFO‑level support
- Budget to actuals, 13‑week cash flow, unit economics, and board packages that help your nonprofit and exempt clients lead with numbers.
CAS and month‑end
- Bank recs, AP/AR, payroll review, T&E allocations, fixed assets, and monthly financials with clean tie‑outs that reviewers can trust.
Audit and review prep
- PBC lists, sampling support, reconciliations, and documentation discipline that reduces last‑minute requests and speeds fieldwork.
All of this runs on the same offshore operating model you use for tax production, with U.S.‑led oversight, SOPs, and SLAs that keep quality consistent.
How We Engage, Built for Scale
| Model | Best for | What you get |
| Dedicated Offshore Talent | Firms that need steady, predictable production | Full‑time accountants and tax staff working in your workflow |
| White‑Label Delivery Teams | Seasonal or compliance surges | End‑to‑end pods with a manager plus reviewers |
| Build–Operate–Transfer (BOT) | Firms that want long‑term control | Your offshore unit with exclusive team and management |
No band‑aids, no resume farming, just an accountable offshore delivery system that protects your brand.
FAQs for CPAs, EAs, and Firm Operators
Is Form 8718 the application for exemption?
No. Form 8718 is a fee transmittal you attach to certain paper determination requests. It records payment of the user fee. The application itself is separate.
What are today’s user fees for Form 1023 and 1023‑EZ?
Form 1023 is $600 and Form 1023‑EZ is $275, and both fees are paid inside Pay.gov at submission, not by check.
Where do I mail a paper request that uses Form 8718?
Send it to Internal Revenue Service, TE/GE Stop 31A Team 105, P.O. Box 12192, Covington, KY 41012‑0192. Include a check or money order, payable to United States Treasury, and put the organization’s name, EIN, and a phone number on the check.
Does Form 1024 still use Form 8718?
No. Form 1024 is electronic on Pay.gov. You pay the fee within Pay.gov and do not use 8718. If you are filing a §521 request, you can choose the electronic 1024 route or the paper 1028 route, which would use 8718.
Are group exemption applications being accepted?
IRS resources continue to reference a pause on accepting new group exemption requests pending final guidance. Always confirm status on the IRS group exemption resources page before preparing a package or fee.
What happens if we submit a paper 1023, 1023‑EZ, 1024, or 1024‑A with a check?
The IRS will return the package and user fee. Those applications must be filed electronically, and the fee is paid on Pay.gov.
How does Accountably reduce partner review time on these requests?
We run standardized workpapers, named consistently, with a present‑to‑review mindset. A layered QC process clears routine errors before partner review, so you sign faster and spend more time with clients.
What should I check before I mail a Form 8718 package?
Confirm the filing path, verify the current fee for that request type, validate the EIN, check governing documents and required schedules, and print the exact IRS mailing address from the current 8718 PDF. Keep proof of mailing.
Do you support U.S. taxation work beyond exempt requests?
Yes. We support federal and state compliance, CAS, SALT, advisory, and audit support. Everything is designed for U.S. requirements with workflow discipline and review protection across lines of service.
Get Production Stability Without Giving Up Control
Form 8718 might look simple, yet the cost of a re‑mail or a returned electronic form adds up when your team is already stretched. Accountably gives you production stability, review protection, and clear visibility so you stop losing time to preventable rework. You keep your standards. We keep the schedule.
Why firms choose Accountably
- Production stability with predictable turnaround and workload planning.
- Delivery efficiency that cuts review loops and speeds approvals.
- Operational maturity, SOPs, and documentation discipline that do not rely on heroics.
- Client trust from hitting deadlines without excuses.
- Margin durability, cost‑effective offshore delivery without quality loss.
- Growth freedom so partners can focus on advisory and expansion.
Next Steps
- Book a capacity consult to map your exempt, tax, advisory, and audit support volume to the right model.
- Start a limited scope pilot, for example a 30‑day exempt package sprint, and measure review time saved.
- Scale into a dedicated team or a BOT unit when you want long‑term control.
Your clients care that the work is right and on time. You care that your team is not burning out to make that happen. We build the offshore delivery that gives you both.
References You Can Trust
- IRS About Form 8718, and the current PDF, confirm purpose and the Covington, KY mailing address.
- IRS resources confirm electronic filing and Pay.gov fee collection for Forms 1023, 1023‑EZ, 1024, 1024‑A, and 8940.
- IRS user fee pages confirm $600 for Form 1023 and $275 for Form 1023‑EZ.
- IRS pages and the Internal Revenue Manual continue to reference a pause on new group exemption letters, pending final guidance.