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 Revision

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.

Instructions for Form 8950 (Print Version PDF)

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