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Applicants will use the TLD Application System (TAS) to submit their application, in which they answer the 50 questions detailed in the Applicant Guidebook. Links to register in TAS are provided on the ICANN New gTLD page.
ICANN begins accepting applications
The last day to register in TAS
Final day ICANN accepts applications
Why in the world would someone want to spend that much for a domain name?