See the Correcting Plan Errors page for information on how to complete your VCP submission. General information and fees Required user fee was not included or the incorrect fee was paid. Applicant used owner's Social Security Number instead of its Employer Identification Number. Plan assets and participant count information was not provided on Form 8950, Application for Voluntary Correction Program (VCP) Under the Employee Plans Compliance Resolution System (EPCRS). Applicant did not include the plan name, EIN and plan number as a header on each page of the included Form 14568, Model VCP Compliance Statement. Applicant modified the Form 14568 or Forms 14568-A, through Form 14568-I series or did not include every page of the submitted IRS Forms. Items on Form 14568 or Form 14568-A through Form 14568-I Schedule that did not apply were deleted by the Applicant. Applicant did not submit a valid Power of Attorney form (Form 2848) to authorize the IRS to discuss the application with the sponsor’s representative. Form 2848 must be signed by an officer of the plan sponsor. The submission did not state a plan qualification failure under IRC Section 401(a). The IRS will not review your submission to identify the plan failure. Representations, administrative procedures and requests for special tax relief Form 8950 was signed by the legal representative (power of attorney) instead of by an officer of the plan sponsor. Applicant modified the Form 8950, Section VII, Enforcement Resolution section (to be completed by the IRS Only). Applicant did not include specific proposed changes to administrative procedures or the proposed changes did not address how they would prevent the failure from recurring. Tax relief check boxes were selected although not applicable (the tax would not apply based on the failures reported in the submission). The Applicant requested special tax relief but did not include justification for the request. Late plan amendments (Form 14568-A, Model VCP Compliance Statement - Schedule 1: Interim Nonamender Failures and Form 14568-B, Schedule 2 - Other Nonamender Failures and Failure to Adopt a 403(b) Plan Timely) Applicant did not specify the particular tax law items that were not timely reflected in the plan. The Applicant did not specify the plan section that includes the amendment not timely adopted. The late amendment failure was not reported on the appropriate Form 14568-A or Form 14568-B. If interim amendments are adopted late, but before the end of the plan’s remedial amendment cycle for that item, their late adoption is reported on Form 14568-A. If interim amendments are adopted after the end of the cycle during which they are required to be adopted, the failure is reported as a failure to comply with the changes required by the Cumulative List used to review plans in that cycle, on Form 14568-B. Applicant did not check the boxes correctly. Applicant checked too many boxes (for example, all Cumulative Lists listed on Form 14568-B). On the Form 145468-A, the Applicant listed plan amendments as failures for tax law provisions that it was not required to adopt.Example: A 401(k) plan should not report the failure to amend the plan to reflect law provisions that only apply to defined benefit plans.