About Form 8950, Application for Voluntary Correction Program (VCP) Under the Employee Plans Compliance Resolution System (EPCRS)

File this form as part of a VCP submission in order to request written approval from the IRS for correction of a qualified plan, 403(b) plan, SEP, SARSEP or SIMPLE IRA that has failed to comply with the applicable requirements of the IRC.


Current Products

As of April 1, 2019, Form 8950 and the owed user fee must be submitted electronically through Pay.gov.

To submit Form 8950, you must:

  1. Read the Instructions for Form 8950.
  2. Register for an account on Pay.gov.
  3. Enter “8950” in the search box.
  4. Complete the form.

If Form 8950 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.

Instructions for Form 8950 (HTML)


Recent Developments

None at this time.


Other Items You May Find Useful

All Form 8950 Revisions

Correcting Plan Errors, Use the Employee Plans Compliance Resolution System to correct and avoid plan errors.

Other Current Products


Comment on Form 8950

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