About this form

An applicant uses Form 15662, Application for Private Letter Rulings, to submit requests for letter rulings under Revenue Procedure (Rev. Proc.) 2026-4, updated annually.

See Form 15662, Application for Private Letter Rulings, line 4, for a list of those letter ruling requests and the instructions on page 3 for help with the form.

You must have a single PDF file (not exceeding 15MB) that you will upload at the end of the application. Pursuant to Form 15662 and section 6 of Rev. Proc. 2026-4, updated annually, this PDF must contain a copy of your:

• Cover letter
• Complete statement of facts and other required information
• Pertinent documents
• Analysis of material facts
• Statement regarding whether same issue is in an earlier return
• Statement regarding whether same or similar issue was previously ruled on or requested or is currently pending
• Statement of supporting authorities
• Statement of contrary authorities
• Statement identifying pending legislation
• Deletions statement
• Form 2848, Power of Attorney and Declaration of Representative or Form 8821, Tax Information Authorization, if applicable
• Penalties of perjury statement, if application submitted by an authorized representative
• Checklist(s) for letter ruling requests (Appendix E, and if appliable, Appendix F of Rev. Proc. 2026-4, updated annually)
• Form 5308, Request for Change in Plan/Trust Year, if applicable
• Other applicable information or documents not listed above

Remove any item(s) that cause the PDF file to exceed 15MB. You may fax additional documents that exceed the 15MB limit to 833-312-5404. Be sure the pay.gov tracking ID number is listed on the fax coversheet along with the TIN and applicant name. Faxes sent to 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 is issued if it occurs. To avoid the problem, split up a large fax by sending separate, smaller faxes.

After you submit your application

After you submit your application, you will receive a confirmation e-mail. Please treat it as an acknowledgement notice. You will not receive a separate confirmation for cases submitted through pay.gov.

If you receive an email that the transaction was cancelled due to an issue with the payment, you must: complete a new application, select a new payment method and provide all previously submitted attachments. Please note that this email may be received several days after submission of your application. In lieu of creating a new application, you can select My Account at the top right-hand corner of this page, select My Forms, select Submitted, locate the application from the list to be resubmitted and select Duplicate on the righthand side. Once Duplicate is selected, you can click continue to the form and the completed application will come up. You will just need to verify the information, add the attachment, make the payment, and submit.

Once your case is assigned, you will receive an acknowledgement letter with the assigned IRS employee's (and their manager's) contact information.

Accepted Payment Methods:

• Bank account (ACH)
• Debit or credit card

With an account you can:

• See the payments you made since you created an account.
• Store payment information so you don't have to re-enter it.
• Copy a form you already submitted the next time you need to make a payment.
• Set up automatic recurring payments.

To take advantage of these benefits, you can Sign In . If you don't have an existing account, you will have the option to create an account on the sign-in page. To continue as a guest user, click the 'Continue to the Form' button.