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Official form guide
Form 8950: Application for Voluntary Correction Program (VCP)
IRS Form 8950 is the Application for Voluntary Correction Program (VCP) that plan sponsors use to request IRS written approval to correct a qualified plan, 403(b) plan, SEP, SARSEP, or SIMPLE IRA, and it must be filed electronically via Pay.gov.
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IRS Form 8950 - Application for Voluntary Correction Program (VCP)
IRS Form 8950 is the Application for Voluntary Correction Program (VCP) that plan sponsors use to request IRS written approval to correct a qualified plan, 403(b) plan, SEP, SARSEP, or SIMPLE IRA, and it must be filed electronically via Pay.gov.
Risk Radar
Scan points- 1Submitting a paper copy instead of electronic filing will cause rejection.
- 2Submitting a paper copy rather than filing electronically, which leads to rejection.
- 3Failing to include the plan sponsor’s signed and dated declaration under penalties of perjury.
- 4Omitting the required Form 2848 authorization for the individual handling the VCP submission.
- 5Providing an incorrect or missing nine‑digit EIN for the applicant or authorized representative’s employer.
Plain English
Form 8950 lets a plan sponsor ask the IRS to fix a retirement plan that didn’t follow the tax rules. You fill it out, attach the required documents, and send it online. The IRS then decides whether to approve the correction.
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 IRS written approval to correct a qualified plan, 403(b) plan, SEP, SARSEP, or SIMPLE IRA under the Voluntary Correction Program.
- Do not use it when filing a paper submission or when the plan type is not listed among qualified, 403(b), SEP, SARSEP, or SIMPLE IRA.
- Check Form 8951 instead when you need to submit an additional user fee for an open VCP application.
Form selector
Use this form or another form?
Need an Employer Identification Number (EIN) for the plan sponsor
EIN is required to identify the sponsor in the VCP submission
✓ Verify the EIN matches sponsor records before proceeding
Need to pay an additional user fee after the initial filing
Additional fee must be paid via Pay.gov for an open VCP case
✓ Confirm open application status and fee amount before using Form 8951
Filing a standard VCP correction without a pre‑submission conference request
This is the primary form for VCP submissions
✓ Ensure no “Yes” is marked on line 6c and no conference tracking number is entered
Deadline or filing window
Not stated in the official source
Checklist
What you need before filling it out
Name of plan sponsor (Line 1a)
Legal name of the sponsoring entity · Plan sponsor documentation
Address of plan sponsor (Line 1b)
Complete mailing address · Employer tax filings
Pre‑submission conference request (Line 6c)
Pay.gov tracking number for the conference request · Pay.gov confirmation receipt
User fee payment
Pay.gov payment confirmation receipt · Email receipt from Pay.gov
PDF attachment
Consolidated PDF containing all VCP submission documents · Prepared VCP packet
Before you submit
- 1Confirm a Pay.gov account is active and ready for use
- 2Verify the plan sponsor’s name and address are entered exactly as on official records
- 3Ensure an EIN is available for the plan sponsor
- 4Prepare a single PDF with all required VCP documents and verify its size is ≤15 MB
- 5If requesting a pre‑submission conference, enter the correct Pay.gov tracking number on line 6c
- 6Upload the PDF to the Form 8950 Pay.gov interface
- 7Pay the required user fee through Pay.gov and capture the confirmation receipt
- 8Preview and print a copy of the completed Form 8950 for your records
- 9Confirm the form revision date reads Rev. November 2017 before final submission
How to file this form
- 1Create or log in to a Pay.gov account
- 2Prepare a PDF that contains all VCP submission attachments (≤15 MB)
- 3Select Form 8950 on Pay.gov and begin the electronic application
- 4Enter the plan sponsor’s name, address, and EIN as requested
- 5Answer the pre‑submission conference question and provide the tracking number if applicable
- 6Upload the prepared PDF and submit the form
- 7Pay the user fee and retain the Pay.gov confirmation receipt as proof of filing
Known limitations
- 1Paper copies of Form 8950 and VCP documents are not accepted
- 2The form applies only to qualified plans, 403(b) plans, SEPs, SARSEPs, and SIMPLE IRAs
- 3Additional user fees must be paid using Form 8951, not Form 8950
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->Form 8950 is the Rev. November 2017 edition; the accompanying instructions are Rev. January 2022 and direct users to the IRS.gov/Form8950 page for the latest information, noting updates to accommodate revisions to the Voluntary Correction Program and to refresh references.
What changed or needs a fresh check
- Edition date — confirm the form bears Rev. November 2017 as shown on the first page
- Fee — verify the required user fee is paid through Pay.gov as described in the instructions
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
- PDF size limit — ensure the attached PDF does not exceed 15 MB
Quick Facts
Downloads
After you file
- 1Save the Pay.gov confirmation receipt and email for your records
- 2Keep a printed copy of the submitted Form 8950 and attached PDF for at least seven years
- 3Monitor email for any IRS follow‑up or request for additional information
- 4If the IRS returns an error, correct the issue on a new Form 8950 and resubmit
- 5Retain all correspondence until the VCP correction is finalized
Sources
- SRCInstructions p.1 — purpose of Form 8950 and plan types covered
- SRCInstructions p.1 — filing must be done via Pay.gov and electronic only
- SRCInstructions p.2 — requirement to have a Pay.gov account and PDF of attachments
- SRCInstructions p.2 — user fee must be paid through Pay.gov
- SRCInstructions p.3 — EIN can be obtained via Form SS‑4
- SRCInstructions p.4 — line 6c pre‑submission conference tracking number requirement
- SRCInstructions p.5 — PDF size limit of 15 MB
- SRCForm p.1 — form revision date Rev. November 2017
- SRCInstructions p.5 — additional fees handled with Form 8951
- SRCNot stated in the official source — verify on the agency site
Common confusion points
Do I need to file a paper version of Form 8950?
Paper copies are not accepted per the instructions
→ Verify filing is done electronically via Pay.gov
What if I don’t have an EIN yet?
An EIN is required for the VCP submission
→ Obtain an EIN using Form SS‑4 before completing Form 8950
Can I submit the user fee later?
The user fee must be paid during the Pay.gov submission process
→ Ensure fee payment is completed before final submission
Is the PDF size limit 10 MB or 15 MB?
Instructions state the PDF cannot exceed 15 MB
→ Check the file size before uploading
Do I need to sign the electronic form?
Signature requirement is not specified in the source
→ Review the Pay.gov interface for any electronic signature step
What if I need to add another fee after filing?
Additional fees are handled with Form 8951, not Form 8950
→ Use Form 8951 via Pay.gov for any extra payments
Workflow map
Related forms and next steps
Current
After
Often used with
⚠ If something goes wrong
- Form 8950 – resubmit corrected information after IRS feedback
Questions about IRS Form 8950
What is IRS Form 8950 used for?
Form 8950 lets a plan sponsor ask the IRS to fix a retirement plan that didn’t follow the tax rules. You fill it out, attach the required documents, and send it online. The IRS then decides whether to approve the correction.
Who must file IRS Form 8950?
The plan sponsor of a qualified plan, 403(b) plan, SEP, SARSEP, or SIMPLE IRA must file IRS Form 8950.
What information does IRS Form 8950 require?
Form 8950 collects the plan sponsor’s identifying information, including name, address, nine‑digit EIN, plan number, NAICS business code, and, for pre‑submission conference requests, the authorized representative’s name and unique request number.
Where do I file IRS Form 8950?
Form 8950 and all VCP submission documents must be filed electronically only by going to IRS.gov/Form8950 or Pay.gov; paper copies are not accepted.
How do I complete IRS Form 8950?
First, create a Pay.gov account and assemble a PDF of all VCP attachments. Next, complete Form 8950, entering the sponsor’s address, EIN, plan number, and NAICS code (111111). Include a signed and dated declaration by the plan sponsor and attach a properly completed Form 2848 for authorization. Finally, submit the entire package electronically via Pay.gov or IRS.gov/Form8950.
What happens if IRS Form 8950 is filed incorrectly?
If the form is not filed electronically, the submission will be rejected and the VCP request will not be processed.
Do I need to file a paper version of Form 8950?
Paper copies are not accepted per the instructions Verify filing is done electronically via Pay.gov
What if I don’t have an EIN yet?
An EIN is required for the VCP submission Obtain an EIN using Form SS‑4 before completing Form 8950
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