The IRS announced the transition to mandatory electronic payments of user fees for private letter rulings, closing agreements, and rulings using Forms 1128, “Application to Adopt, Change, or Retain a Tax Year”; 2553, “Election by a Small Business Corporation”; 3115, “Application for Change in Accounting Method”; or 8716, “Election to Have a Tax Year Other Than a Required Tax Year.” The electronic payment requirements do not apply to the submission of determination letters. The IRS will start accepting electronic payments for these items on June 15, 2017, through pay.gov. After Aug. 15, the IRS will stop accepting checks and will accept only electronic payments.
The related documentation, forms, and attachments associated with a particular request will continue to be required to be filed in accordance with any pre-existing procedures. A copy of the electronic payment receipt must be included with the filing.