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Correcting Plan Errors – Fill-in VCP Submission Documents
Revenue Procedure 2013-12 allows you to use model submission documents to help you complete the VCP submission process.
Model VCP submission documents
Use these documents to streamline your Voluntary Correction Program submission. You may not modify the format and content of the model documents.
Model VCP Compliance Statement
Helps ensure that you include all the necessary information for processing your VCP submission.
- Form 14568, Model VCP Compliance Statement
Schedules
You can use one or more of these schedules with your Model VCP Compliance Statement to resolve certain qualification failures. If you aren't using the Model VCP Compliance Statement, you may still use these schedules.
- Form 14568-A, Schedule 1 - Interim Nonamender Failures
- Form 14568-B, Schedule 2 - Other Nonamender Failures and Failure to Adopt a 403(b) Plan Timely
- Form 14568-C, Schedule 3 - SEPs and SARSEPs
- Form 14568-D, Schedule 4 - SIMPLE IRAs
- Form 14568-E, Schedule 5 - Plan Loan Failures (Qualified Plans and 403(b) Plans)
- Form 14568-F, Schedule 6 - Employer Eligibility Failure (401(k) and 403(b) Plans only)
- Form 14568-G, Schedule 7 - Failure to Distribute Elective Deferrals in Excess of the Section 402(g) Limit
- Form 14568-H, Schedule 8 - Failure to Pay Required Minimum Distributions Timely
- Form 14568-I, Schedule 9 - Limited Safe Harbor Correction by Plan Amendment
Acknowledgement Letter
Forms 8950 and 8951
Both of these forms must be included with your submission under Revenue Procedure 2013-12:
- Form 8950, Application for Voluntary Correction Program (VCP) (Instructions)
- Form 8951, Compliance Fee for Application for Voluntary Correction Program (VCP)
Forms 2848 and 8821
- Form 2848, Power of Attorney and Declaration of Representative (Instructions)
- Form 8821, Tax Information Authorization
Additional resources
- Revenue Procedure 2013-12 (optional after December 31, 2012; required for 403(b) plans)
- Revenue Procedure 2015-27 (modifications to Revenue Procedure 2013-12 for recoupment, excess contributions, and fees for loan and RMD failures)
- Revenue Procedure 2015-28 (modifications to Revenue Procedure 2013-12 for automatic contribution and other elective deferral failures)
- Revenue Procedure 2008-50 (superseded as of April 1, 2013)
- Topical index for Revenue Procedure 2013-12
Page Last Reviewed or Updated: 14-Mar-2017