Internal Revenue Service United States Department of the Treasury

Instructions for Form 8950 (01/2013)

Application for Voluntary Correction Program (VCP) Under the Employee Plans ComplianceResolution System (EPCRS)

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

Revised: 01/2013


Table of Contents

  • Instructions for Form 8950 - Introductory Material
    • IRS.gov
    • Confidentiality and Disclosure
    • Disclosure Request by Taxpayer
  • General Instructions
    • Purpose of Form
    • Types of Retirement Plans Eligible for Corrections
    • Eligibility Requirements for the Use of VCP
    • Who May File
    • Orphan Plans
    • Anonymous Submissions
    • Group Submissions
    • Where to File
    • How to Complete the Application
    • What to File
    • Who Must Sign
  • Specific Instructions
    • Instructions for Form 8950 - Notices
      • Privacy Act and Paperwork Reduction Act Notice.
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