Revenue Procedure 2026-4
The IRS has increased the fees it charges for certain retirement plan filings, effective January 1, 2026. These fees apply when employers request IRS approval or correction of retirement plan issues.
Most notably, the IRS raised the Voluntary Correction Program (VCP) fees, which are used when an employer voluntarily fixes plan mistakes. At every filing level, the IRS fee increased by $500. Fees for some other IRS retirement plan requests, such as determination letters, also went up. One exception is that the fee for multiple employer plan (MEP) determination letters did not change.
What this means for plan sponsors:
If your plan needs an IRS filing or correction in 2026, the government fee portion will likely be higher than in prior years. These increases are set by the IRS and are separate from any professional service fees.
We will factor these updated IRS fees into any applicable filings and will let you know in advance if they apply to your plan.
