Instructions for Form 8950 - Introductory Material

Section references are to the Internal Revenue Code (IRC) unless otherwise noted.

Future Developments

For the latest information about developments related to Form 8950 and its instructions, such as legislation enacted after they were published, go to

What's New

Modifications have been made to improve the Employee Plans Resolution System by changing some of the requirements in Rev. Proc. 2013-12, 2013-4 I.R.B. 313. Rev. Proc. 2015-27, 2015-16 I.R.B. 914, made modifications such as reducing the compliance fees relating to certain submissions and modifications to the correction rules. Rev. Proc. 2015-28, 2015-16 I.R.B. 920 also provides new supplemental safe harbor correction methods.

Confidentiality and Disclosure

The Voluntary Correction Program (VCP) submission, including Form 8950, is not open to public inspection or disclosure.

The use of VCP relates directly to the enforcement of the IRC qualification requirements. The information received or generated by the IRS under VCP is subject to the confidentiality requirements of section 6103 and is not a written determination within the meaning of section 6110. See Rev. Proc. 2013-12, section 6.12.

Disclosure Request by Taxpayer

The Tax Reform Act of 1976 permits a taxpayer to request the IRS to disclose and discuss the taxpayer's return and/or return information with any person(s) the taxpayer designates in a written request. Use Form 2848, Power of Attorney and Declaration of Representative, and/or Form 8821, Tax Information Authorization, for this purpose.

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