Form 8951, Additional User Fee Payment for Open Application for Voluntary Correction Program (VCP)

Use this form to make an additional user fee payment to an open Voluntary Correction Program (VCP) submission that has already been made to the IRS.

As of April 1, 2019, submission of Form 8951 and additional user fee payment must be submitted electronically through Pay.gov.

If Form 8951 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.