Skip to main content

Other

How Do I...Prepare an Inline XBRL filing fee exhibit

Feb. 2, 2024

See all How Do I pages

Filers can prepare an Inline XBRL filing fee exhibit (EX-FILING FEES) and submit it to EDGAR for processing with an option to construct structured filing fee information within EDGAR using the Fee Exhibit Preparation Tool (FEPT).

Filers using the FEPT to prepare an Inline XBRL Filing Fee exhibit as part of EDGAR Link Online (ELO) should refer to the EDGAR Filing Fee Interface Courtesy Guide (PDF, 1.2 mb). FEPT includes features such as prompts, explanations, and automated calculations to produce a filing fee exhibit in submission-ready format. Filers using FEPT to construct the EX-FILING FEES in EDGAR generally will receive error and warning messages before they submit both test and live filings.

Filers using XBRL should refer to the EDGAR XBRL Guide (Filing Fee Extract) (PDF, 0.5 mb). Constructing the Filing Fee Exhibit outside of FEPT, however, will provide filers with error and warning messages after they submit both test and live filings.

EDGAR will validate the Inline XBRL fee data submission and generally will issue warnings for any validation failures caused by incorrect or incomplete structured filing fee-related information until an announced date of approximately November 1, 2025, when it will suspend filings rather than issue warnings.

Filers should note the following important dates regarding the SEC's Filing Fee Modernization Rule:

  • January 29, 2024—Filers permitted to voluntarily file fee data in Inline XBRL format/voluntary compliance period for submission of structured fee exhibits starts. 
  • July 31, 2024—Large Accelerated Filers required to submit fee data in Inline XBRL format.
  • July 31, 2025—Compliance by all filers required, including certain investment companies that file registrations on Forms N-2 and N-14.
Return to Top