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Employee's Withholding Allowance Certificate
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Rules Governing Practice before IRS

Revised Form 8950, Application for Voluntary Correction Program (VCP) Submission

The IRS has updated Form 8950, Application for Voluntary Correction Program (VCP) Submission under the Employee Plans Compliance Resolution System (EPCRS), and its instructions. Employers who have adopted a tax-favored retirement plan use this form to make VCP submission to the IRS to fix plan errors.

Updates to the Form 8950 and instructions make it easier to understand and comply with the requirements of Revenue Procedure 2016-51, which became effective January 1, 2017.

Highlights of changes include:

  • Deleted most questions and information items about determination letter applications and cycles
  • Removed items about submitting determination letter applications with a VCP submission
  • Replaced most citations to a specific EPCRS revenue procedure with a generic reference to “current EPCRS revenue procedure” or to the Form 8950’s Instructions

Use Form 8950 with a revision date of November 2017 when making VCP submissions to the IRS.