What fees are involved in obtaining an APA?
The user fee for original requests for an APA for taxpayers with a gross income of $1billion or more is $25,000, and $6,500 for each additional multilateral request. Renewals require a $7,500 user fee. Designated small transactions require a $7,500 fee. Taxpayers with gross income less then $1billion and greater then or equal to $100 million are required to submit $15,000 for an original request, $7,500 for each additional multilateral request, $7,500 for each routine renewal, and $7,500 for small transaction APAs. Taxpayers with a gross income of less then $100 million are required to submit $5,000 for an original request.
