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Official form guide
Form 8951: User Fee for Application for Voluntary Correction Program (VCP)
Internal Revenue Service Form 8951 is used to submit the user fee required with each Voluntary Correction Program (VCP) filing. Taxpayers filing a VCP must include the fee unless the plan is a terminating orphan plan, for which no fee is due at filing.
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IRS Form 8951 - User Fee for Application for Voluntary Correction Program (VCP)
Internal Revenue Service Form 8951 is used to submit the user fee required with each Voluntary Correction Program (VCP) filing. Taxpayers filing a VCP must include the fee unless the plan is a terminating orphan plan, for which no fee is due at filing.
Risk Radar
Scan points- 1Missing the full user‑fee amount can cause the VCP submission to be returned or closed.
- 2Leaving line 7 blank when a general user fee applies.
- 3Checking a box on line 8 but not entering the reduced‑fee amount.
- 4Omitting the required check payable to the United States Treasury.
- 5Failing to attach a photocopy of the check with the VCP submission.
Plain English
Form 8951 lets you pay the fee that goes with a Voluntary Correction Program request. You calculate the fee, write the amount on the form, attach a check, and mail it to the IRS.
Submission Date
- Filing date: 2019-04-10 23:00:10
- 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 you need to submit the user fee required with a Voluntary Correction Program (VCP) filing.
- Do not use it when the VCP submission is for a terminating orphan plan or a section 457(b) plan, because no fee is due at filing.
- Check Form 8950 instead when you are completing the VCP application itself, as Form 8951 must be attached to Form 8950.
Form selector
Use this form or another form?
VCP application without fee payment
The VCP request is filed on Form 8950 and requires the fee to be attached via Form 8951.
✓ Confirm Form 8951 is completed and attached
IRS requests additional user fee for an existing VCP case
Additional fee must be submitted on Form 8951 with the nine‑digit VCP case number.
✓ Verify box on line 6 is checked and case number entered
Terminating orphan plan VCP where fee may be waived
User fee is discretionary and can be waived; only the VCP application on Form 8950 is required.
✓ Include written waiver request with Form 8950
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Amount paid
Applicable user fee amount from the current revenue procedure · IRS annual revenue procedure for user fees (website)
Name of plan sponsor (line 1)
Plan sponsor’s legal name · Form 8951 line 1
Plan sponsor’s employer identification number (line 2)
EIN number · Form 8951 line 2
Line 6 additional fee box
Additional fee amount and nine‑digit VCP case number · Form 8951 line 6
Check attachment
Check payable to “United States Treasury” and photocopy · Physical attachment to Form 8951
Before you submit
- 1Verify the form revision reads Rev. September 2016.
- 2File Form 8951 electronically on Pay.gov (or attach to Form 8950 if filing by mail).
- 3Complete lines 1 through 5 with the plan sponsor’s name, EIN, plan number, plan name, and participant count.
- 4Enter the correct user fee amount in the “Amount paid” field.
- 5If an additional fee is required, check the box on line 6 and enter the fee amount plus the nine‑digit VCP case number.
- 6Attach a check payable to “United States Treasury” for the full fee amount.
- 7Include a photocopy of the check with the VCP submission.
- 8Send Form 8951 and the fee to the appropriate IRS address (Box 12192 Covington, KY 41012‑0192 or the express address).
- 9Retain a copy of the completed Form 8951 and check receipt for your records.
- 10Sign the form where required.
How to file this form
- 1Submit Form 8951 electronically on Pay.gov.
- 2Enter sponsor and plan details in lines 1‑5.
- 3Input the applicable user fee amount in the “Amount paid” field (or complete line 6 for additional fees).
- 4Attach a check payable to “United States Treasury” and include a photocopy.
- 5Include Form 8951 with your VCP submission (Form 8950) and mail to the IRS address indicated.
- 6Keep a copy of the completed Form 8951 and check for your records.
- 7Verify receipt of acknowledgment from the IRS, if provided.
Known limitations
- 1Form 8951 is filed electronically only on Pay.gov — not accepted on paper.
- 2Form 8951 must be attached to Form 8950 as part of the VCP submission.
- 3No user fee is due at filing for a terminating orphan plan (line 8(e)).
- 4No payment is due at filing for a section 457(b) plan (line 8(f)).
- 5Do not complete line 7 if the plan qualifies for a reduced or alternative fee listed on line 8.
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->Form 8951 (Rev. September 2016) is the current edition; the source directs users to www.irs.gov/form8951 for the latest information and developments.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. September 2016.
- Fee — confirm you entered the applicable user fee amount from the current annual revenue procedure (the form does not list a specific amount).
- Mailing address — confirm you are sending to Box 12192 Covington, KY 41012-0192 for regular mail or 201 West Rivercenter Blvd. Attn: Extracting Stop 312 Covington, KY 41011 for express delivery.
- Electronic filing — confirm you are filing electronically only on Pay.gov as required.
- Signature — confirm the form is signed where required.
Quick Facts
Downloads
After you file
- 1Retain books or records related to Form 8951 as long as they may become material in the administration of any Internal Revenue law.
- 2Keep a photocopy of the check submitted with Form 8951 for your records.
- 3If the full fee is not included, the IRS may return or close the submission with no action.
- 4Send Form 8951 and the fee to the IRS address listed on page 2 with your VCP submission.
Sources
- SRCForm p.1 — Form 8951 is filed electronically only on Pay.gov.
- SRCForm p.1 — Attach to Form 8950.
- SRCForm p.1 — No fee is due at the time of filing for terminating orphan plan (line 8(e)).
- SRCForm p.1 — No payment is due at the time of filing for a section 457(b) plan (line 8(f)).
- SRCForm p.2 — User fee amounts are published in the annual revenue procedure; not listed on the form.
- SRCForm p.2 — Attach a check payable to “United States Treasury” and include a photocopy of the check.
- SRCForm p.3 — Retain books or records as long as they may become material in the administration of any Internal Revenue law.
- SRCForm p.2 — If the full fee is not included, the submission may be returned or closed with no action.
Common confusion points
Do I need to file Form 8951 on paper?
The source states the form is filed electronically only on Pay.gov.
→ Verify you are submitting electronically via Pay.gov.
Do I attach Form 8951 to Form 8950?
The source says to attach Form 8951 to Form 8950.
→ Ensure Form 8951 is attached to Form 8950 before sending.
Is a fee required for a terminating orphan plan?
The source indicates no fee is due for terminating orphan plans (line 8(e)).
→ Check that line 8(e) is marked and the fee amount is left blank.
Do I need to pay a fee for a section 457(b) plan?
The source notes no payment is due at filing for section 457(b) plans (line 8(f)).
→ Confirm line 8(f) is checked and no fee is entered.
Which fee amount should I enter on line 7?
Fee amounts depend on the number of participants and are published in the annual revenue procedure, not on the form.
→ Refer to the current revenue procedure on IRS.gov for the correct amount.
What address should I mail the check to?
The source provides two IRS addresses: one for regular mail (Box 12192, Covington, KY 41012-0192) and one for express mail (201 West Rivercenter Blvd., Covington, KY 41011).
→ Use the address that matches your mailing method.
Do I need to keep the form after filing?
The source requires retaining records as long as they may become material in tax law administration.
→ Store Form 8951 and supporting documents indefinitely.
What happens if I send less than the full fee?
The source warns that submissions missing the full fee may be returned or closed with no action.
→ Ensure the full fee is included before sending.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8951 – correct the fee amount and resend with Form 8950.
Questions about IRS Form 8951
What is IRS Form 8951 used for?
Form 8951 lets you pay the fee that goes with a Voluntary Correction Program request. You calculate the fee, write the amount on the form, attach a check, and mail it to the IRS.
Who must file IRS Form 8951?
Any taxpayer filing a Voluntary Correction Program (VCP) submission must file IRS Form 8951.
What information does IRS Form 8951 require?
Form 8951 collects the user‑fee amount on line 7 for general fees or on line 8 (boxes a‑f) for reduced/alternative fees, and, for additional fees, lines 1‑5 and the line 6 checkbox with the nine‑digit VCP case number.
Where do I file IRS Form 8951?
Send Form 8951 and the fee to the IRS P.O. Box 12192, Covington, KY 41012-0192. If using express mail or a delivery service, send to 201 West Rivercenter Blvd., Attn: Extracting Stop 312, Covington, KY 41011.
How do I complete IRS Form 8951?
First, determine the correct fee amount from the current revenue procedure. Enter the amount on line 7 or select the appropriate box on line 8 and enter the fee. Attach a check payable to the United States Treasury and a photocopy of the check. Sign the form and mail it to the address listed for regular or express delivery.
What happens if IRS Form 8951 is filed incorrectly?
If the full fee is not included, the IRS may return the submission or close it with no action, delaying correction of the plan.
Do I need to file Form 8951 on paper?
The source states the form is filed electronically only on Pay.gov. Verify you are submitting electronically via Pay.gov.
Do I attach Form 8951 to Form 8950?
The source says to attach Form 8951 to Form 8950. Ensure Form 8951 is attached to Form 8950 before sending.
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