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Form 8951: User Fee for Application for Voluntary Correction Program (VCP)
IRS Form 8951 is used to submit the required user fee for a Voluntary Correction Program (VCP) submission by qualified retirement plans. A general user fee amount must be entered based on plan participants.
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IRS Form 8951 - User Fee for Application for Voluntary Correction Program (VCP)
IRS Form 8951 is used to submit the required user fee for a Voluntary Correction Program (VCP) submission by qualified retirement plans. A general user fee amount must be entered based on plan participants.
Risk Radar
Scan points- 1Do not mail any checks unless specific instructions are received from the IRS regarding fee matters.
- 2Filing without the correct general user fee amount on Line 7 for a 401(a)/403(b) plan.
- 3Not checking the appropriate box in section 8 if a reduced or alternative fee applies.
- 4Entering the wrong dollar amount when citing a specific line (e.g., 8(c) for SIMPLE IRA).
- 5Failing to attach a check payable to the “United States Treasury” with the submission.
Plain English
This form tells the IRS how much money needs to accompany your application when you are voluntarily correcting an error in a retirement plan. It is used by qualified retirement plans submitting documents for the Voluntary Correction Program (VCP). The required fee amount depends on whether your plan qualifies for a reduced or alternative rate.
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 submitting a required user fee with an application for Voluntary Correction Program (VCP) submission.
- Do not use Form 8951 when filing a VCP submission that is for a terminating orphan plan or a section 457(b) plan, as no fee may be due at the time of filing.
- Check Form 8950 instead when attaching this user fee to your main VCP application.
Form selector
Use this form or another form?
Submitting an additional fee for a previously requested VCP case
Use the form to document and submit fees when IRS staff requests them in Voluntary Compliance.
✓ Check line 6 completion.
Filing a group submission for section 401(a) and section 403(b) plans
The user fee is based on the number of affected plans, requiring this form to document the payment.
✓ Verify initial/additional fee application.
Submitting fees via express mail or delivery service
Use this form when mailing documents that require specific addresses for receipt by the IRS.
✓ Confirm correct mailing address is used.
Deadline or filing window
A user fee is required with each VCP submission when mailing documents to the IRS. There is no specific filing deadline date listed, but the applicable fee must be included at the time of submission. For terminating orphan plans or section 457(b) plans, no payment is due at the moment of filing.
Checklist
What you need before filling it out
Form 8951 (Overall)
User Fee for Application for Voluntary Correction Program (VCP) · Form p.1 Title/Header
Line 1: Name of plan sponsor
The name of the employer if it is a single-employer plan · Form p.1, Line 1
Line 2: Plan sponsor’s EIN
The employer identification number for the plan sponsor · Form p.1, Line 2
General Fee Amount
Applicable user fee amount · Form p.2 Instruction/Header
Additional Fees (Line 6)
The additional fee amount and the VCP case number · Form p.1, Line 6
Mailing Address
Internal Revenue Service P.O. Box 12192, Covington, KY 41012-0192 · Form p.2, Where To File
Before you submit
- 1Complete lines 1 through 5 regarding plan details.
- 2Enter the applicable user fee amount on Form 8951, as specific amounts are not listed on the form itself.
- 3If submitting an additional fee, check the box on line 6 and provide both the dollar amount and the VCP case number.
- 4Attach a physical check payable to the 'United States Treasury' for the full user fee amount.
- 5Include a photocopy of the payment check with your Form 8951 submission.
- 6If mailing via express service, ensure you use the dedicated address: Internal Revenue Service, 201 West Rivercenter Blvd., Attn: Extracting Stop 312, Covington, KY 41011.
- 7Verify that if your VCP submission is for a terminating orphan plan or section 457(b) plan, no fee is due.
How to file this form
- 1Complete lines 1 through 5 of Form 8951 with the required plan and sponsor information.
- 2Enter the correct user fee amount on Form 8951; if submitting an additional fee, complete line 6 by checking the box and providing the dollar amount and VCP case number.
- 3Attach a check payable to the 'United States Treasury' for the full fee amount (or the requested additional fee).
- 4Include a photocopy of that payment check with your Form 8951 submission.
- 5Send all documents to the appropriate address: P.O. Box 12192, Covington, KY 41012-0192 (or use the express mail address if applicable).
- 6Keep a copy of the completed Form 8951 and the payment check for your records.
Known limitations
- 1The general user fee amount must be entered based on the number of plan participants for qualified retirement plans under sections 401(a) and 403(b), unless a reduced or alternative fee applies.
- 2If a VCP submission relates to a request for a minor modification of a previously issued compliance statement, line 8(b) is used instead of the general fee on line 7.
- 3A terminating orphan plan may be granted a waiver of the user fee upon request and requires no fee at the time of filing (line 8(e)).
- 4If the plan is a section 457(b) plan, no payment is due at the time of filing (line 8(f)).
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form 8951 is Rev. September 2016; users should consult www.irs.gov/form8951 for the latest information, which includes updates regarding VCP user fees.
What changed or needs a fresh check
- Edition date — confirm the revision date reads September 2016.
- Fee — ensure the applicable user fee amount is entered on the form, as the IRS no longer lists specific amounts directly on Form 8951.
- Mailing address — verify that the correct mailing address (P.O. Box or Express Mail) matches your submission method.
- Signature — confirmation of signature is not explicitly detailed in a required box but implied by completion/submission.
- Attachment requirement — confirm you attach a check payable to the 'United States Treasury' for the full fee amount.
Quick Facts
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After you file
- 1Retain books or records relating to Form 8951 and its instructions as long as their contents may become material in the administration of any Internal Revenue law.
- 2The estimated average time for recordkeeping related to this form is 3 hours, 21 minutes.
- 3When mailing the form, include a photocopy of the check with your VCP submission.
- 4If you do not include the full amount of the fee when submitting Form 8951, the IRS may return or close your submission with no action.
Sources
- SRCInstructions p.1 — Form 8951 must be filed electronically only on Pay.gov.
- SRCInstructions p.1 — Form 8951 must be attached to Form 8950.
- SRCInstructions p.1 — Line 7 requires entering the general user fee amount for qualified retirement plans under sections 401(a) and 403(b).
- SRCInstructions p.1 — Reduced/alternative fees are detailed in line 8, covering types like SEP, SARSEP, or SIMPLE IRA (line 8c).
- SRCInstructions p.2 — The general requirement is to include Form 8951 and the applicable fee with any VCP submission.
- SRCInstructions p.2 — For standard mail, send documents to Internal Revenue Service P.O. Box 12192 in Covington, KY 41012-0192.
- SRCInstructions p.3 — The estimated average time for preparing Form 8951 is 3 hours, 45 minutes.
Common confusion points
Where should I send my Form 8951?
The mailing address depends on whether you are using express mail/delivery service or standard mail.
→ Standard mail goes to P.O. Box 12192 in Covington, KY; Express mail goes to the Rivercenter Blvd. address.
When do I use Line 7 vs. Line 8?
Use Line 7 for the general fee amount if you do not qualify for a reduced or alternative fee listed on line 8.
→ Check the box(es) on line 8 and enter the specific fee amount there instead of completing line 7.
What is the deadline to file Form 8951?
The source does not state a general filing deadline, but fees must be included with the VCP submission.
→ Confirm the required date based on your specific VCP circumstances.
Who should pay the fee?
A check payable to the “United States Treasury” must be attached to Form 8951 for the full amount of the fee.
→ Ensure the payee name is exactly 'United States Treasury'.
How do I know which reduced/alternative fee applies?
The source directs users to see instructions and refer to the applicable annual Employee Plans revenue procedure or IRS.gov.
→ Check lines 8(a) through 8(f) on Form 8951 for specific conditions.
What if my plan is a section 457(b) plan?
No payment is due at the time of filing, but line 8(f) must be checked.
→ Ensure you check box 8(f) and confirm no fee amount needs to be entered on that line.
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Questions about IRS Form 8951
What is IRS Form 8951 used for?
This form tells the IRS how much money needs to accompany your application when you are voluntarily correcting an error in a retirement plan. It is used by qualified retirement plans submitting documents for the Voluntary Correction Program (VCP). The required fee amount depends on whether your plan qualifies for a reduced or alternative rate.
Who must file IRS Form 8951?
Qualified retirement plans established under section 401(a) or 403(b) must file IRS Form 8951 with their VCP submission. Additionally, other eligible entities may need to submit the form based on specific circumstances listed on line 8.
What information does IRS Form 8951 require?
The form collects information regarding the applicable user fee amount for a VCP submission. Specific details are entered on Line 7 (general fee), or lines 8(a) through 8(f) if a reduced or alternative fee applies.
When is IRS Form 8951 due?
Generally, a user fee is required with each VCP submission when it is mailed to the IRS. For terminating orphan plans or section 457(b) plans, no fee payment is due at the time of filing.
Where do I file IRS Form 8951?
Documents must be sent to the Internal Revenue Service P.O. Box 12192 in Covington, KY 41012-0192. Submissions via express mail or delivery service should go to the IRS at 201 West Rivercenter Blvd., Attn: Extracting Stop 312, Covington, KY 41011.
How do I complete IRS Form 8951?
First, determine if a general user fee (Line 7) or a reduced/alternative fee (Lines 8a-f) applies. Next, enter the correct dollar amount on Line 7 or the applicable line in section 8. Finally, attach a check payable to the “United States Treasury” for the full fee amount.
What happens if IRS Form 8951 is filed incorrectly?
If an applicant does not include the full amount of the fee with their VCP submission, the IRS may return or close the submission with no action taken.
Where should I send my Form 8951?
The mailing address depends on whether you are using express mail/delivery service or standard mail. Standard mail goes to P.O. Box 12192 in Covington, KY; Express mail goes to the Rivercenter Blvd. address.
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