Form 8950, Application for Voluntary Correction Program (VCP) Under the Employee Plans Compliance Resolution System (EPCRS)

File this form as part of a VCP submission in order 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 the applicable requirements of the IRC.

As of April 1, 2019, Form 8950 and the owed user fee must be submitted electronically through Pay.gov.

If Form 8950 appears compressed on Pay.gov when using Internet Explorer, you may need to turn on the “Compatibility View.” Instructions for your version of Internet Explorer can be found at the Microsoft website.