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Correcting Plan Errors – Fill-in VCP Submission Documents

Revenue Procedure 2013-12 contains several schedules to help you complete the VCP submission process. 

Model VCP submission documents

Use these documents to streamline your Voluntary Correction Program submission. You may not modify the format and content of the model Appendix C documents. 

Appendix C Model VCP Compliance Statement (Part I)
Helps ensure that you include all the necessary information for processing your VCP submission:

  • Form 14568, Appendix C Part I - Model VCP Submission Compliance Statement

Appendix C Schedules (Part II)
You can use one or more of these schedules with your Model Compliance Statement to resolve certain qualification failures. If you aren't using the Model Compliance Statement, you may still use these schedules.

  • Form 14568-A, Schedule 1 - Interim and Certain Discretionary Nonamender Failures

  • Form 14568-B, Schedule 2 - Nonamender Failures (other than those to which Schedule 1 applies) and Failure to Adopt a 403(b) Plan Timely

  • Form 14568-C, Schedule 3 - SEPs and SARSEPs

  • Form 14568-D, Schedule 4 - SIMPLE IRAs

  • Form 14568-E, Schedule 5 - Plan Loan Failures (Qualified Plans and 403(b) Plans)

  • Form 14568-F, Schedule 6 - Employer Eligibility Failure (401(k) and 403(b) Plans only)

  • Form 14568-G, Schedule 7 - Failure to Distribute Elective Deferrals in Excess of the Section 402(g) Limit

  • Form 14568-H, Schedule 8 - Failure to Pay Required Minimum Distributions Timely under Section 401(a)(9)

  • Form 14568-I, Schedule 9 - Correction by Plan Amendment (in accordance with Appendix B)

Appendix D Acknowledgement Letter

Forms 8950 and 8951

Both of these forms must be included with your submission under Revenue Procedure 2013-12:

  • Form 8950, Application for Voluntary Correction Program (VCP) (Instructions)

  • Form 8951, Compliance Fee for Application for Voluntary Correction Program (VCP)

Forms 2848 and 8821

Additional Resources:

Page Last Reviewed or Updated: 05-Jun-2014