Voluntary Correction Program (VCP) submission status

 

What happens after I submit my application?

Receipt: At the end of the Pay.gov VCP application process, you'll receive a payment confirmation email from Pay.gov. This email includes the tracking ID number used to track your submission and is your confirmation that we received your application.

Preliminary review: An employee of the EP Voluntary Compliance function, usually a program coordinator, conducts a preliminary review of your application for completeness before it's assigned to a specialist. During this process, the reviewer determines if the submission is complete and includes all necessary information.

If the submission is complete and correction is reasonable, appropriate, and resembles a correction method described in the EPCRS revenue procedure and the Internal Revenue Code, we may close your submission on merit before being assigned to a specialist. If that happens, we'll send out the compliance statement and close the application.

Assign to specialist: If the reviewer can't close the submission on merit, it goes into unassigned inventory, waiting to be assigned to a specialist based on receipt date. We now inform plan sponsors via a mailed letter when a submission becomes part of the unassigned inventory.

Has my application been assigned to an agent? (updated April 17, 2024)

If the date of your confirmation email from Pay.gov is after September 28, 2022, we have not assigned it to a specialist. Keep checking this webpage for updates and wait for the IRS to make contact. There is no need to call. If your confirmation email is before that date, we've assigned your submission to a specialist, and you should expect to hear from us soon.

Digital Communication Options

TE/GE Secure Messaging: Once your VCP submission is assigned to a specialist, we now have a digital communication option, TE/GE Secure Messaging, that allows you to correspond safely and securely with the specialist in an online environment. Just include a completed Form 15314 with your VCP submission and the specialist assigned to your submission will share information with you on the secure messaging site. The specialist will include a Form 15314 in their first correspondence with you if you didn't include a Form 15314 in your original submission.

When completing Form 15314, enter N/A for the compliance activity in the first paragraph of the form. For more information on how secure messaging works and to create an account, go to IRS.gov/tegeconnect.

IRS Document Upload Tool: You may also be able to respond to a request for more information using the IRS Document Upload Tool.

Tips for a complete VCP submission

A complete submission offers many benefits for both the IRS and the plan sponsor. For a plan sponsor, a complete submission has a better opportunity of being closed on merit in the screening process. Beyond the screening process, a complete submission may lead to a quicker turnaround of an application and less time spent by plan sponsors and the IRS.