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Form 8950: Application for Voluntary Correction Program (VCP)
IRS Form 8950 is used as part of a Voluntary Correction Program (VCP) submission to request written approval from the IRS for correcting a qualified plan, 403(b) plan, SEP, SARSEP, or SIMPLE IRA that failed to comply with IRC requirements. The VCP information submitted under this form is subject to confidentiality requirements of section 6103.
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IRS Form 8950 - Application for Voluntary Correction Program (VCP)
IRS Form 8950 is used as part of a Voluntary Correction Program (VCP) submission to request written approval from the IRS for correcting a qualified plan, 403(b) plan, SEP, SARSEP, or SIMPLE IRA that failed to comply with IRC requirements. The VCP information submitted under this form is subject to confidentiality requirements of section 6103.
Risk Radar
Scan points- 1Do not have the plan sponsor’s representative sign the declaration; only the plan sponsor can sign it.
- 2Filing without establishing a required Pay.gov account prior to submission.
- 3Submitting paper copies instead of using the electronic filing method (IRS.gov/Form8950 or Pay.gov).
- 4Failing to include all VCP attachments specified in Rev. Proc. 2021-30, section 11.
- 5Not providing a properly completed Form 2848 for authorization when needed.
Plain English
This form allows an entity to ask the IRS for official permission to fix errors in a retirement plan (like a SEP or SIMPLE IRA). By filing Form 8950, the filer seeks written approval through the Voluntary Correction Program. This process is part of the Employee Plans Compliance Resolution System.
Submission Date
- Filing date: 2021-12-29 22:10:50
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when requesting written approval from the IRS to correct a qualified plan, 403(b) plan, SEP, SARSEP, or SIMPLE IRA that failed to comply with applicable IRC requirements.
- Do not use Form 8950 for VCP submissions made anonymously (unless requesting a pre-submission conference).
- Check Form 8821 instead when you need to authorize the IRS to disclose and discuss your return/return information with a designated person.
Form selector
Use this form or another form?
Submitting for an administrative service provider's client
The entity provides admin services relating to qualified plans, 403(b) plans, SEPs, SARSEPs, or SIMPLE IRAs
✓ Check the annual Employee Plans revenue procedure.
Requesting a pre-submission conference for non-safe harbor correction methods
The correction method is not described as safe harbor in Appendices A or B of Rev. Proc. 2021-30
✓ Check the circumstances listed on Instructions p.2.
Rev. Proc. 2021-30 Appendix A or B
Submitting a VCP application anonymously (pre-submission conference only)
Since January 1, 2022, VCP submissions cannot be made anonymously unless it is a pre-submission request
✓ Check the specific section references on Instructions p.2.
Rev. Proc. 2021-30 Sections 1.03, 2.03(6), and 10.01
Deadline or filing window
The filing trigger is the need to correct a qualified plan error. The submission must be filed electronically via Pay.gov or IRS.gov/Form8950 to request written approval. No specific deadline date is listed for the correction itself, but the form facilitates the VCP submission.
Checklist
What you need before filling it out
Form Purpose
Request written approval for correction of qualified plan, 403(b), SEP, SARSEP, or SIMPLE IRA · Instructions p.1
Filing Method
Electronic submission only via Pay.gov · Instructions p.2 & p.5
Confidentiality Status
Subject to confidentiality requirements of section 6103 · Instructions p.1
Pre-submission Conference Eligibility
Plan sponsor is eligible and intends to submit an application under VCP · Instructions p.2
Required Attachment
PDF file containing all VCP submission attachments and required documents (per Rev. Proc. 2021-30, section 11) · Instructions p.2 & p.5
Submission Requirement
Must establish a Pay.gov account prior to completing Form 8950 · Instructions p.2
Before you submit
- 1Establish a Pay.gov account before beginning.
- 2Create a PDF file containing all VCP submission attachments and required documents specified in these instructions and section 11 of Rev. Proc. 2021-30.
- 3Ensure the attached PDF file size does not exceed 15MB.
- 4Review and print a copy of your completed Form 8950 for personal records prior to electronic submission.
- 5Enter the necessary information to pay the applicable user fee via Pay.gov.
- 6Verify that the system provides an email confirmation of the paid user fee during the review/submission process.
- 7Retain the final Pay.gov Payment Confirmation Receipt, as this receipt contains the IRS control number.
How to file this form
- 1Establish a Pay.gov account and create a PDF file containing all required VCP submission attachments (which must not exceed 15MB).
- 2Use Pay.gov to complete Form 8950, ensuring the attached PDF file is correctly uploaded.
- 3Enter the necessary information to pay the applicable user fee during the review process on Pay.gov.
- 4Receive and retain the Pay.gov Payment Confirmation Receipt; this receipt serves as acknowledgement of submission and contains the IRS control number.
Known limitations
- 1The form must be filed using Pay.gov as part of a VCP submission to request written approval from the IRS for correction of a qualified plan, 403(b) plan, SEP, SARSEP, or SIMPLE IRA that has failed to comply with applicable IRC requirements.
- 2An entity providing administrative services relating to qualified plans, 403(b) plans, SEPs, SARSEPs, or SIMPLE IRAs may use Form 8950 for their clients' submissions.
- 3For group submissions, special rules and procedures apply that are detailed in Rev. Proc. 2021-30, section 10.11 and the annual Employee Plans revenue procedure.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Fillable formOpen in Editor->The current edition is Revision January 2022, and users should check IRS.gov/Form8950 for the latest information regarding Form 8950.
What changed or needs a fresh check
- Edition date — confirm the revision date reads January 2022.
- Latest updates — confirm you review IRS.gov/Form8950 for current developments.
- Filing method — confirm submission is electronic only via Pay.gov (paper copies are not accepted).
- User Fee — confirm necessary information to pay the applicable user fee has been gathered.
- Attachment size — confirm your required PDF file does not exceed 15MB.
Quick Facts
Downloads
After you file
- 1Retain a copy of Form 8950 after filing.
- 2A user fee must be paid through Pay.gov when filing the application; check the payment confirmation receipt for the Pay.gov Tracking ID Number.
- 3If successful, an applicant may call 626-927-2011 to inquire about case status if not contacted by the IRS within 6 months from the submission date.
- 4To revise or supplement a VCP submission, do not submit a new Pay.gov Form 8950; call the status line so the IRS can discuss the best way to submit the new information.
Sources
- SRCInstructions p.1 — Purpose of Form 8950 is to request written approval from the IRS for correction of a qualified plan, 403(b) plan, SEP, SARSEP, or SIMPLE IRA that failed to comply with applicable IRC requirements.
- SRCInstructions p.2 — Filing must be electronic only via Pay.gov; paper copies will not be accepted.
- SRCInstructions p.2 — A user fee is required and must be paid through Pay.gov when filing the application.
- SRCInstructions p.3 — An applicant can apply for an EIN by mailing or faxing a completed Form SS-4, Application for Employer Identification Number, to the IRS.
- SRCInstructions p.5 — Status inquiries can be made by calling 626-927-2011 if not contacted within 6 months from the submission date.
- SRCForm p.1 — The form must be filed electronically only on Pay.gov.
Common confusion points
How do I file this form?
Paper copies will not be accepted for Form 8950 and related VCP submission documents.
→ File electronically only by going to IRS.gov/Form8950 or Pay.gov.
Do I need a special fee besides the user fee?
The user fee is required through Pay.gov, but the IRS office of Employee Plans Voluntary Compliance may contact you regarding additional fees for a previously submitted case.
→ Confirm you have paid the required user fee via Pay.gov before submission.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If you need to revise or supplement your submission, call the status line instead of filing a new Form 8950.
Questions about IRS Form 8950
What is IRS Form 8950 used for?
This form allows an entity to ask the IRS for official permission to fix errors in a retirement plan (like a SEP or SIMPLE IRA). By filing Form 8950, the filer seeks written approval through the Voluntary Correction Program. This process is part of the Employee Plans Compliance Resolution System.
Who must file IRS Form 8950?
A plan sponsor must file IRS Form 8950 to request correction for their retirement plans. Entities that provide administrative services related to these qualified plans may also use this form.
What information does IRS Form 8950 require?
The form collects information about the specific plan being corrected, including details on the submission itself. For pre-submission conference requests, line 1a requires listing the plan sponsor’s authorized representative and a unique identifying number.
When is IRS Form 8950 due?
Form 8950 is filed when an entity needs written approval from the IRS to correct a qualified plan error. Beginning January 1, 2022, representatives can use this form to request a written pre-submission conference with the IRS regarding a potential VCP submission.
Where do I file IRS Form 8950?
Form 8950 must be filed electronically only by going to IRS.gov/Form8950 or Pay.gov. Paper copies of Form 8950 and related VCP submission documents will not be accepted.
How do I complete IRS Form 8950?
First, ensure a Pay.gov account is established and all required VCP attachments are in a PDF file. Next, complete Form 8950, paying attention to details like entering 'Voluntary Correction Program submission per Rev. Proc. 2021-30' on line 3 if authorizing representation. Finally, the plan sponsor must sign and date a declaration stating that the facts presented are true, correct, and complete.
What happens if IRS Form 8950 is filed incorrectly?
The use of the Voluntary Correction Program (VCP) relates directly to the enforcement of the IRC qualification requirements. If filed incorrectly, the plan may fail to comply with applicable IRS rules.
How do I file this form?
Paper copies will not be accepted for Form 8950 and related VCP submission documents. File electronically only by going to IRS.gov/Form8950 or Pay.gov.
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