Revised Form 8940 required for group exemption letter requests
Includes a new Schedule Q for requests for group exemption letters
The IRS has revised Form 8940, Request for Miscellaneous Determination, and its instructions, to implement Rev. Proc. 2026-8, which established updated procedures for submitting group exemption letter requests (read TaxNewsFlash).
According to the IRS release (January 20, 2026), group exemption letter requests may now be submitted using Form 8940 through Pay.gov. The revised Form 8940 includes a new Schedule Q for requests for group exemption letters. The required user fee for requesting a group exemption letter is currently $3,500.
For more information, contact your usual KPMG tax professional or one of the following Washington National Tax professionals:
Ruth Madrigal | ruthmadrigal@kpmg.com
Preston Quesenberry | pquesenberry@kpmg.com