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フォーム 8950 指示

フォームの手順 8950, 従業員の計画のコンプライアンス決議制度に基づく自主補正プログラム(VCP)の適用(EPCRS)

Rev. 1月 2022

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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 8950  
Application for Voluntary Correction Program (VCP)  
Under the Employee Plans Compliance  
Resolution System (EPCRS)  
(Rev. January 2022)  
Section references are to the Internal  
Revenue Code (IRC) unless otherwise  
noted.  
requirements of the IRC. The VCP is part  
of the Employee Plans Compliance  
Resolution System (EPCRS), currently set  
forth in Rev. Proc. 2021-30, which is  
A VCP submission includes Form 8950  
and all of the other required items stated in  
Rev. Proc. 2021-30, section 11.  
Beginning January 1, 2022,  
representatives can use this form to  
request a written pre-submission  
conference with the IRS regarding a  
potential VCP submission.  
under examination if any of the following  
situations apply.  
The plan sponsor is under any type of  
examination conducted by IRS Employee  
Plans, including examination of a Form  
5500 series return;  
Future developments. For the latest  
information about developments related to  
Form 8950 and its instructions, such as  
legislation enacted after they were  
The plan sponsor is under any type of  
examination conducted by IRS Exempt  
Organizations;  
published, go to IRS.gov/Form8950.  
The plan sponsor or a representative  
has received verbal or written notification  
from IRS Employee Plans or Exempt  
Organizations of an impending  
What's New  
Rev. Proc. 2021-30, 2021-31 I.R.B. 172,  
updates and replaces Rev. Proc. 2019-19,  
2019-19 I.R.B. 1086. Modifications have  
been made to improve the Employee  
Plans Compliance Resolution System  
(EPCRS) by making changes to:  
examination or of any impending referral  
for such examination;  
The subject plan is currently under  
investigation by the Criminal Investigation  
Division of the IRS; or  
Types of Retirement Plans  
Eligible for Corrections  
Accommodate revisions to the IRS's  
Certain other situations specified in  
Voluntary Correction Program (VCP), and  
The VCP is open to certain tax-favored  
retirement plans established under  
sections 401(a), 403(a), 403(b), 408(k), or  
408(p). Under limited circumstances, the  
IRS may also consider submissions  
outside of EPCRS that involve section  
457(b) plans on a provisional basis.  
Generally, such submissions are for  
section 457(b) plans sponsored by a  
governmental entity defined in section  
414(d). See Rev. Proc. 2021-30, section  
4.09, for details and limitations.  
Rev. Proc. 2021-30, section 5.08.  
Update various references and add  
The VCP isn’t available to correct  
failures relating to the diversion or misuse  
of plan assets. The VCP may not be  
available if the plan sponsor has engaged  
in an abusive tax avoidance transaction.  
See Rev. Proc. 2021-30, sections 4.11  
and 4.12. In a particular case, the IRS may  
decline to make the VCP available in the  
interest of sound tax administration. See  
Rev. Proc. 2021-30, section 4.01(5).  
other miscellaneous changes.  
Confidentiality and  
Disclosure  
The Voluntary Correction Program (VCP)  
submission, including Form 8950, isn’t  
open to public inspection or disclosure.  
The use of the VCP relates directly to  
the enforcement of the IRC qualification  
requirements. The information received or  
generated by the IRS under the VCP is  
subject to the confidentiality requirements  
of section 6103 and isn’t a written  
determination within the meaning of  
section 6110. See Rev. Proc. 2021-30,  
section 6.12.  
Who May File  
Eligibility Requirements  
for the Use of VCP  
Form 8950 and the accompanying VCP  
submission may be filed only by the  
following parties.  
The VCP is open to eligible retirement  
plans (see Types of Retirement Plans  
Eligible for Corrections, above) that  
incurred any one of the following  
qualification failures: (a) Plan Document  
Failure, (b) Operational Failure, (c)  
Demographic Failure, or (d) Employer  
Eligibility Failure. The VCP is also  
available for plan loans that didn’t comply  
with the requirements of section 72(p)(2).  
See Rev. Proc. 2021-30, sections 4.01,  
5.01, 5.02, 6.07, 6.10, and 6.11 for  
additional details. The VCP is also  
available to terminated plans regardless of  
whether all plan assets have been  
distributed.  
In general, an employer or plan  
sponsor, including a sole proprietor,  
partnership, or corporation. Generally,  
estates and/or beneficiaries may not file a  
submission under the VCP.  
Disclosure Request by  
Taxpayer  
For multiple employer or multiemployer  
The Tax Reform Act of 1976 permits a  
taxpayer to request the IRS to disclose  
and discuss the taxpayer's return and/or  
return information with any person(s) the  
taxpayer designates in a written request.  
Use Form 8821, Tax Information  
plans, the plan administrator (rather than  
any contributing or adopting employer).  
The VCP submission must be for the plan,  
rather than a portion of the plan affecting  
any particular employer.  
For group submissions, an eligible  
Authorization, for this purpose.  
organization, as defined in Rev. Proc.  
2021-30, section 10.11, if the applicable  
conditions for group submissions have  
been met. See Group Submissions, later.  
General Instructions  
Correction under the VCP isn’t  
available if the plan or plan sponsor is  
under examination. The Form 8950 and  
the VCP submission must be submitted to  
the IRS prior to the time the plan or plan  
sponsor is under examination, as  
defined in Rev. Proc. 2021-30, section  
5.08. For purposes of the VCP, a plan or  
plan sponsor will be considered to be  
Anonymous submissions are not  
Purpose of Form  
permitted. However, prior to making a  
VCP submission, an authorized  
Form 8950 must be filed using Pay.gov 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  
representative may request a  
pre-submission conference with the IRS to  
discuss a potential VCP submission.  
However, the representative must be  
designated on a power of attorney by the  
Sep 27, 2021  
Cat. No. 57357G  
employer (or in the case of a multiple  
employer or multiemployer plan, the plan  
administrator) and must be willing to  
submit a signed Form 2848, Power of  
Attorney and Declaration of  
A court-appointed representative with  
the procedures set forth in Rev. Proc.  
specific authority to terminate the plan and 2021-30, sections 10 and 11 (which  
dispose of the plan’s assets;  
require submission of a new Form 8950  
and payment of an applicable user fee).  
In the case of an orphan plan under  
investigation by the DOL, a person or  
entity determined by the DOL to have  
accepted responsibility for terminating the  
plan and distributing the plan's assets; or  
Group Submissions  
Representative, with identifying  
information as part of a subsequent VCP  
submitted to the IRS. See Anonymous  
Submissions, later.  
For failures affecting a large number of  
individual plans, an eligible organization  
may make a group submission. The  
failures in the submission must result from  
a systemic error involving the eligible  
organization that affects at least 20 plans  
and that results in at least 20 plans  
implementing correction.  
In the case of a qualified plan to which  
For orphan plans, an authorized eligible  
Title I of ERISA has never applied, a  
surviving spouse who is the sole  
party. See Orphan Plans, later.  
Representatives of plan sponsors. See  
beneficiary of a plan that provided benefits  
to a participant who was (i) the sole owner  
of the business that sponsored the plan  
and (ii) the only participant in the plan.  
Plan Sponsor Authorization below.  
Plan Sponsor Authorization  
An eligible organization is defined as  
Applicants may authorize their legal  
representative to sign and file the VCP  
submission or to request a pre-submission  
conference on their behalf using Pay.gov.  
If this will apply, be sure the following  
documents are included with the VCP  
submission.  
The applicant must include a written  
letter indicating that the submission  
concerns an orphan plan, and must  
provide documentation that establishes  
that the applicant is an eligible party. See  
Rev. Proc. 2021-30, sections 5.03 and  
11.04(14).  
follows.  
A sponsor, as defined in Rev. Proc.  
2015-36, 2015-27 I.R.B. 20, section 4.07;  
A volume submitter practitioner (VS  
Practitioner), as defined in Rev. Proc.  
2015-36, section 13.05;  
A provider or mass submitter, as  
Declaration. A signed and dated  
declaration by the plan sponsor that  
provides “Under penalties of perjury, I  
declare that I have examined this  
submission, including accompanying  
documents, and, to the best of my  
knowledge and belief, the facts presented  
in support of this submission are true,  
correct, and complete.” This statement  
can't be signed by the plan sponsor's  
representative.  
defined in Rev. Proc. 2017-41, 2017-29  
I.R.B. 92, sections 4.04 and 4.08;  
Anonymous Submissions  
As of January 1, 2022, the IRS no longer  
permits VCP submissions to be made on  
an anonymous basis. See Rev. Proc.  
2021-30, sections 1.03, 2.03(6), and  
10.10.  
An insurance company or other entity  
that has issued annuity contracts or  
provides services relating to assets for  
403(b) plans; or  
An entity that provides its clients with  
administrative services relating to qualified  
plans, 403(b) plans, SEPs, SARSEPs, or  
SIMPLE IRAs.  
Pre-submission Conferences  
As of January 1, 2022, an authorized  
representative may use Form 8950 to  
make a written request for a  
For special rules and procedures that  
are applicable to group submissions, see  
Rev. Proc. 2021-30, section 10.11 and the  
annual Employee Plans revenue  
procedure.  
Authorization. For VCP submissions, a  
properly completed Form 2848 that  
provides specific authorization to an  
individual to take this action. To grant this  
authorization, complete Form 2848, lines  
3 and 5, in the following way.  
pre-submission conference to discuss, on  
an anonymous basis, a possible VCP  
submission. See Rev. Proc. 2021-30,  
sections 1.03, 2.03(6), and 10.01.  
A pre-submission conference request  
may only be made under the following  
circumstances.  
How To File  
Line 3 — For Description of Matter,  
Form 8950 and related VCP submission  
documents must be filed electronically  
only by going to IRS.gov/Form8950 or  
Pay.gov (enter the term “Form 8950” in the  
search box). Paper copies of this form and  
related VCP submission documents won’t  
be accepted. Before completing Form  
8950, be sure you have:  
enter “Voluntary Correction Program  
submission per Rev. Proc. 2021-30”. For  
Tax Form Number, enter “8950”. Leave  
Year(s) or Period(s) blank.  
Matters on which a compliance  
statement may be issued under Rev. Proc.  
2021-30.  
With respect to requested correction  
Line 5a — Check the box for Other acts  
methods not described as safe harbor  
correction methods in Appendix A or B of  
Rev. Proc. 2021-30.  
authorized and enter “The signing and  
filing of the Form 8950 and accompanying  
documents as part of a VCP submission”.  
The plan sponsor is eligible and intends  
Established a Pay.gov account.  
to submit an application under VCP.  
Created a PDF file that contains all VCP  
This option isn’t available to any  
individual listed on a Form 8821.  
submission attachments and the required  
documents specified in these instructions  
and in section 11 of Rev. Proc. 2021-30.  
See What To File, later, for additional  
details.  
VCP pre-submission conferences are  
held only at the discretion of the IRS, and  
as time permits.  
Orphan Plans  
For the VCP, orphan plan means any  
tax-favored retirement plan for which an  
eligible party (defined below) has  
At the conference, the IRS will provide  
oral feedback regarding the failure(s) and  
proposed correction method(s) described  
in the request.  
determined that the plan sponsor (a) no  
longer exists, (b) can’t be located, or (c) is  
unable to maintain the plan. However, a  
retirement plan subject to Title I of the  
Employee Retirement Income Security Act  
of 1974 (ERISA) isn’t an orphan plan if it is  
terminated according to the Department of  
Labor (DOL) Regulations section 2578.1  
governing the termination of abandoned  
individual account plans.  
User Fee  
Also, at the conference, any discussion  
A user fee is required to process your VCP  
submission. This fee must be paid through  
Pay.gov when you file your application.  
For current user fees, go to Appendix A of  
Rev. Proc. 2022-4 (or its annual  
is advisory only, is not binding on the IRS,  
and cannot be relied upon as a basis for  
obtaining relief under EPCRS or any  
federal tax law.  
After the conference, the IRS will  
successor) or go to IRS.gov/  
provide a written confirmation that the  
conference took place, and the matter will  
be closed.  
You can also call 877-829-5500. At the  
end of the Pay.gov application process,  
you will receive a payment confirmation  
receipt from Pay.gov. The Pay.gov  
If the plan sponsor subsequently files a  
VCP submission regarding the issues  
discussed, the plan sponsor must follow  
An eligible party for an orphan plan is  
defined as one of the following.  
Tracking ID Number on the receipt is used  
Instructions for Form 8950 (Rev. January 2022)  
-2-  
by the IRS to track your VCP submission  
and will be the control number used to  
refer to the VCP submission.  
has been generated. The applicant must  
include the Pay.gov Tracking ID Number,  
EIN, applicant name, and plan name on  
the fax coversheet.  
be completed as if the plan administrator  
were the plan sponsor;  
3. For a plan sponsored by two or  
more entities required to be combined  
under sections 414(b), (c), or (m), one of  
the members participating in the plan;  
4. For a plan that covers the  
employees and/or partners of a  
partnership, the partnership;  
5. For an orphan plan, the name of the  
eligible party. Include a court order or  
other evidence documenting that the VCP  
applicant is an eligible party. See Rev.  
Proc. 2021-30, section 11.04(14);  
How To Complete the  
Application  
Who Must Sign  
Form 8950 must be electronically signed  
and submitted by:  
An appropriate response must be entered  
for each line (unless instructed otherwise).  
In completing Form 8950, pay careful  
attention to the following.  
The employer (including a sole  
proprietor or partnership) maintaining a  
single-employer plan;  
N/A (not applicable) is accepted as a  
The plan administrator of a  
response only if an N/A block is provided;  
If a number is requested, enter the  
multiple-employer plan or a multiemployer  
plan;  
appropriate number;  
The eligible organization filing a group  
If a line provides a choice of boxes to  
6. For pre-submission conference  
requests, list the specific name of the plan  
sponsor’s authorized representative as  
well as the unique identifying number the  
representative has assigned to the  
submission; or  
check, check only one box unless  
instructed otherwise; and  
The eligible person who is filing a VCP  
submission on behalf of an orphan plan.  
If a line provides a box to check, written  
responses and attachments aren’t  
For corporations, partnerships, and  
organizations, the application must be  
electronically signed by an officer or  
partner with legal authority to bind the plan  
sponsor.  
acceptable unless instructed otherwise.  
specific request. Enter this information on  
line 1a. The identifying number shouldn’t  
be used for any other pre-submission  
conference request. Lines 1b–1l should be  
completed as if the representative were  
the plan sponsor. Enter 111111 as the  
NAICS business code in line 1l; and  
7. For a group submission, enter the  
name of the eligible organization. Enter  
this information on line 1a. Lines 1b–1l  
should be completed as if the eligible  
organization were the plan sponsor.  
What To File  
Applicants will go to Pay.gov to complete  
Form 8950, attach a PDF file that includes  
all other required VCP submission  
documents, and pay the applicable user  
fee. The PDF file that will be attached to  
Form 8950 should include the following  
items.  
For pre-submission conference  
requests, the applicant’s representative  
will electronically submit and sign the  
application. See Pre-submission  
Conferences, earlier.  
If specifically authorized, and at the  
option of the VCP applicant, Form 8950  
can be electronically signed and  
submitted by its legal representative if  
certain conditions are met. See Plan  
Sponsor Authorization, and Rev. Proc.  
2021-30, section 11.08.  
All failures and correction methodology  
descriptions, information, documents,  
sample computations (if applicable),  
attachments, and representations required  
by Rev. Proc. 2021-30, section 11.04. In  
order to assist VCP applicants, the IRS  
encourages the use of Form 14568, Model  
VCP Compliance Statement, including its  
supporting schedules reflected on Forms  
14568-A through 14568-I, available in  
electronic format at IRS.gov/Retirement-  
Address. Enter the address of the plan  
sponsor. If applicable, include the suite,  
room, or other unit number after the street  
address. If the Post Office doesn’t deliver  
mail to that address, show the box number  
instead of the street address. For  
Specific Instructions  
To Complete Form  
8950  
pre-submission conference requests,  
enter the representative’s address.  
Foreign address. If the plan sponsor has  
a foreign address, complete lines 1f, 1g,  
and 1h. Don’t abbreviate the country  
name. Follow the country's practice for  
entering the postal code and the name of  
the province, county, or state.  
documents in this PDF file should be  
presented in the order specified in Rev.  
Proc. 2021-30, section 11.11.  
Lines 1a–1l. Enter the name, address,  
telephone number, and fax number of the  
plan sponsor. This applies even if the VCP  
submission is being filed by the plan  
sponsor’s representative. The name of the  
plan sponsor is limited to 120 characters,  
including spaces. The information entered  
should be the same information used on  
the applicable filed Form 5500, Annual  
Return/Report of Employee Benefit Plan;  
Form 5500-EZ, Annual Return of A  
Attachments and written explanations  
that are included with the submission  
should include the full name of the plan,  
employer identification number (EIN), and  
plan number. For assistance in  
determining what documents and  
attachments are needed, refer to the  
EPCRS revenue procedure and the  
correcting plan errors webpage on  
IRS.gov.  
Line 1i. Enter the nine-digit EIN assigned  
to the applicant. For those applicants  
required to file a Form 5500 series return,  
the EIN should be the same EIN that is  
used when the Form 5500 series return is  
filed.  
If this is a pre-submission conference  
request, enter the EIN of the authorized  
representative's employer.  
One-Participant (Owners/Partners and  
Their Spouses) Retirement Plan or A  
Foreign Plan; or Form 5500-SF, Short  
Form Annual Return/Report of Small  
Employee Benefit Plan.  
The size of the PDF file that includes all  
VCP submission documents can't exceed  
15MB. If your PDF file exceeds this limit,  
remove documents or portions of  
documents so that the PDF file doesn’t  
exceed 15MB.  
Don’t use a social security number or  
trust EIN.  
The plan sponsor is:  
An applicant must have an EIN. If you  
don’t have an EIN, you may apply for one  
online. Go to the IRS website at IRS.gov/  
Businesses/Small and click on the  
1. For a plan maintained by a single  
employer, the employer;  
The documents that can’t be included  
in the PDF file due to the 15MB file size  
limitation may be faxed directly to the IRS  
at 855-203-6996. They should be faxed to  
the IRS shortly after the Form 8950 and  
attached PDF file were successfully filed  
and the Pay.gov payment confirmation  
2. For a plan maintained by two or  
more unrelated employers (a  
Employer ID Numbers (EINs) link.  
multiple-employer plan or multiemployer  
plan), enter the name of the plan  
Alternatively, an applicant can apply for an  
EIN by mailing or faxing a completed Form  
SS-4, Application for Employer  
administrator as if the plan administrator  
were the plan sponsor (see Regulations  
section 1.414(g)-1). Lines 1b–1k should  
Identification Number, to the IRS.  
Instructions for Form 8950 (Rev. January 2022)  
-3-  
plan numbers for each subsequent  
pre-submission request. The plan number  
assigned to a specific request must not be  
changed or used for any other  
For applicants that are exempt from  
filing a Form 5500 series return, enter the  
number of plan participants determined as  
of the last day of the most recently ended  
plan year. However, if this information isn’t  
available at the time the VCP submission  
is made to the IRS, it is acceptable to use  
the most recently ended prior plan year for  
which information on the number of plan  
participants is available. The exception  
doesn’t apply if the VCP submission is  
made to the IRS more than 7 months after  
the close of the most recently ended plan  
year preceding the date of the VCP  
submission.  
Line 1l. Enter the six-digit applicable  
code that best describes the nature of the  
plan sponsor's business. This number can  
be copied from the most recently filed  
Form 5500 series return for the plan. If no  
Form 5500 has been filed, click on the “?”  
and you will be taken to a listing of these  
codes.  
pre-submission request made by the  
authorized representative’s firm.  
For group submissions, enter “901” for  
the first group submission made to the  
IRS. For subsequent group submissions  
made by the eligible organization, the plan  
number to be entered on each Form 8950  
will be the next number following 901 (for  
example, 902, 903, 904, etc.) resulting in  
unique plan numbers for each subsequent  
group submission. The plan number  
Line 2a. If a Form 2848 is included with  
your submission, you may leave this  
section blank and check the box. If you  
want the IRS to mail copies of  
correspondence to any other individual  
(including a different employee of the plan  
sponsor listed on line 1), include a  
completed Form 8821 with your  
assigned to a specific group submission  
Plans that have terminated and filed a  
must not be changed or used for any other final Form 5500 series return should enter  
submission and complete this section.  
The individual listed on a Form 8821 isn’t  
a representative, and therefore isn’t  
permitted to submit information or  
otherwise contact the IRS if questions or  
issues arise during the processing of a  
VCP submission. You may leave this  
group submission made by the eligible  
organization.  
the number of participants on the return  
filed for the year prior to the year all assets  
were distributed.  
For group submissions, the eligible  
organization must provide a good faith  
estimate of the number of plan participants  
associated with the individual retirement  
plans that are part of the group  
submission.  
Line 4c. Enter the total dollar value of the  
retirement plan’s assets. For Form 5500  
series filers, this information comes from  
the most recently filed return for the plan  
section blank if a Form 8821 isn’t enclosed determined as of the date the Form 8950  
with your submission.  
is submitted to the IRS. For plans that are  
exempt from filing a Form 5500 series  
return, enter the total dollar value of the  
retirement plan assets determined as of  
the last day of the most recently  
Line 3. Choose a submission type that  
best describes the type of submission that  
is being submitted to the IRS. Most  
submissions will be regular VCP  
This requirement applies to SEP and  
SIMPLE IRA plans.  
For pre-submission conference  
requests, enter “1”.  
completed plan year. However, if this  
information isn’t available at the time the  
VCP submission is made to the IRS, it is  
acceptable to use the most recently ended  
prior plan year for which information on the  
amount of plan assets is available. The  
exception doesn’t apply if the VCP  
submissions. VCP group submissions,  
pre-submission conference requests, or  
non-VCP submissions involving 457(b)  
plans should be identified by clicking on  
the appropriate type.  
Line 5. Review all possible choices  
before selecting an answer. Enter the type  
of plan that is the subject of this VCP  
submission by selecting the appropriate  
number from the choices associated with  
this line.  
For this purpose, governmental section  
414(d) plans are section 401(a) plans  
sponsored by a governmental entity, as  
defined in section 414(d).  
For this purpose, there are only two  
choices viable for VCP group  
submissions.  
If your plan type isn’t listed among the  
various available choices, enter “99” and  
attach a detailed description of your plan.  
It is expected that plan type 99 would be  
used in very rare circumstances.  
Line 4a. Enter the full name of the plan,  
as shown on Form 5500 or other  
documents. For example, you can enter  
the XYZ Company Profit-Sharing Plan. If  
this is a request for a pre-submission  
conference, enter “Pre-submission  
Conference Plan”. Include the unique  
identifying number from line 1 as part of  
the plan name.  
submission is made to the IRS more than  
7 months after the close of the most  
recently ended plan year preceding the  
date of the VCP submission. Look to  
Appendix A of Rev. Proc. 2022-4 (or its  
annual successor) for additional details.  
Plans that have terminated and filed a  
final Form 5500 series return should enter  
the amount of plan assets reported on the  
return filed for the year prior to the year all  
assets were distributed.  
Line 4b. Enter the plan’s three-digit plan  
number. Typically, three-digit plan  
numbers begin with “001” and continue in  
numerical order for each plan that has  
been adopted by the plan sponsor. The  
number you assign to a plan must not be  
changed or used for any other plan. For  
those plan sponsors required to file a  
Form 5500 series return, the plan number  
entered on Form 8950 should be the same  
as the plan number that was or will be  
used when the Form 5500 series return is  
filed. If your plan is a SEP, SARSEP, or  
SIMPLE IRA, and there are no other plans,  
enter “990”.  
For pre-submission conference  
requests, enter “1.00”.  
This requirement applies to SEP or  
SIMPLE IRA plans. The applicant must  
make a good faith estimate of the value of  
all IRA accounts currently associated with  
the SEP or SIMPLE IRA plan.  
For a group submission, the eligible  
organization must provide a good faith  
estimate of the value of the retirement plan  
assets that are associated with the  
individual retirement plans that are (or are  
expected to be) part of the group  
submission.  
Line 6a. VCP submissions made by an  
eligible party that involve terminating  
orphan plans may answer “Yes” to this  
question if they wish to request a waiver of  
the VCP user fee. Attach an explanation  
that justifies the waiver request and  
evidence that the applicant is an eligible  
party. See Rev. Proc. 2021-30, sections  
4.08 and 11.04(14). All other applicants  
will answer “No” to this question. (See  
Orphan Plans, earlier.)  
For pre-submission conferences, enter  
“401” for the first pre-submission request  
made by the authorized representative  
using Form 8950. For subsequent  
Line 6b. If you check “Yes,” be sure to  
enter the applicable control/Pay.gov  
tracking number that was assigned to the  
closed pre-submission conference  
request.  
Line 4d. Enter the total number of plan  
participants. For Form 5500 series filers,  
this information is on the most recently  
filed return for the plan determined as of  
the date the VCP submission is made to  
the IRS through Pay.gov.  
requests made by the authorized  
representative’s firm, the plan number to  
be entered on each Form 8950 will be the  
next number following 401 (for example,  
402, 403, 404, etc.) resulting in unique  
Line 6c. The user fee owed for this  
application will be calculated automatically  
Instructions for Form 8950 (Rev. January 2022)  
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based upon the type of submission or  
amount of plan assets entered on line 4c.  
See User Fee, earlier, for additional  
information on user fees for VCP  
submissions.  
boxes. This information will automatically  
show up in the SIGN HERE box. We  
recommend you preview and print a copy  
of your completed Form 8950 for your  
records before submitting it electronically.  
Click on Continue.  
included in the PDF due to the 15MB file  
size limitation.  
Status Inquiries  
If you successfully made a VCP  
submission to the IRS, you may call  
626-927-2011 (not a toll-free number) to  
inquire about the status of your case if you  
haven’t been contacted by the IRS within  
6 months from the submission date. If you  
need to revise or supplement the VCP  
submission, don’t submit a new Pay.gov  
Form 8950 application. Call the status line  
and the IRS will discuss with you the best  
way to submit the new or revised  
Line 7. If you check “Yes,” be sure to  
include a copy of the corrective plan  
amendment(s) with your submission.  
Don’t include a determination letter  
application with your VCP submission.  
See Rev. Proc. 2016-37 and Rev. Proc.  
2022-4 (or its annual successor) for  
information as to when determination  
applications may be submitted to the IRS.  
With regard to 403(b) plans, the  
Attach Required PDF File  
to Your VCP Application  
Form  
Click on Browse and on your computer  
locate the PDF file that contains all VCP  
submission attachments and the required  
documents specified in these instructions  
and in section 11 of Rev. Proc. 2021-30.  
Then, click on Attach. The PDF file should  
appear. The PDF file can't exceed 15MB  
in terms of its size. See What To File,  
earlier, for additional details. Then, click  
on Next.  
information.  
amendment can’t be effective prior to  
January 1, 2009, or the effective date of  
the plan, if later.  
Special Rules for  
Pre-submission  
Line 8. If you check “Yes,” attach a  
written explanation that provides details of  
the transaction(s). See Rev. Proc.  
2021-30, section 4.12. Include the  
applicant’s name, plan number, and EIN at  
the top of the attachment.  
Conference Requests  
Such requests are to be made  
Pay the User Fee  
anonymously by the individual who  
represents the potential VCP applicant,  
and who will submit a completed Form  
2848 when the actual VCP submission is  
later made to the IRS.  
Enter the necessary information to pay the  
applicable user fee for the VCP  
submission. During the review and  
submission process on Pay.gov, you will  
get a Pay.gov confirmation of the paid  
user fee by email. You can also have  
Pay.gov send copies of this confirmation  
email to other parties if you supply the  
necessary email addresses.  
Line 10. See Eligibility Requirements for  
the Use of VCP, earlier, and Rev. Proc.  
2021-30, section 4.02.  
The PDF attachment for a  
pre-submission conference request  
should include:  
Line 11. Check “Yes,” if:  
A past determination letter application  
was withdrawn by the plan sponsor, or  
A past determination letter application  
A written explanation of the qualification  
failure(s) in detail, including how and why  
it occurred, the number of people  
impacted, and the periods of time it  
occurred.  
was closed as incomplete due to a failure  
to respond to a question and the VCP  
submission includes qualification failures  
that were identified during the application  
process or would’ve been discovered by  
the IRS had the application not been  
withdrawn or closed as incomplete.  
Retain Pay.gov Payment  
Confirmation Receipt  
If you successfully submitted a user fee  
payment, Pay.gov will generate a payment  
confirmation receipt for the VCP  
A detailed narrative that contains a  
proposed solution of the failure(s) and  
explains how the proposed solution is  
consistent with the correction principles of  
EPCRS.  
application after the VCP submission has  
been filed. Print a copy of this confirmation  
for your records. The IRS will use the  
Pay.gov Tracking ID Number on the  
receipt as the control number to identify  
this VCP submission. Use this number to  
identify your VCP submission if you need  
to contact the IRS. The payment  
If line 11 was checked “Yes,” attach an  
explanation. Include the applicant's name,  
plan number, and EIN at the top of the  
attachment.  
A written explanation of the method  
used to compute earnings, if applicable.  
A copy of plan provisions and  
amendments that are relevant to the  
request.  
Consider the following example. Plan  
Sponsor X submits a determination letter  
application to the IRS. During the review  
process, additional information is solicited  
in order to determine whether the plan had  
been timely amended for past tax law  
changes. The determination letter  
application is withdrawn by Plan Sponsor  
X. Two months later, Plan Sponsor X  
submits a VCP submission to the IRS  
indicating the plan document wasn’t timely  
updated for various specified tax law  
changes. When completing Form 8950,  
Plan Sponsor X should answer “Yes” to  
question 11 and include a written  
Any other information you believe the  
confirmation receipt is considered an  
acknowledgement that a VCP submission  
has been made to the IRS. If a Pay.gov  
confirmation receipt isn’t generated, then  
no VCP application has been submitted to  
the IRS. For those submissions involving  
terminated orphan plans or 457(b) plans,  
no receipt will be generated as no upfront  
fee is required. However, Pay.gov will  
indicate that the submission was made  
successfully and provide a Pay.gov  
Tracking ID Number.  
IRS needs to evaluate the request.  
Not every item required for the PDF  
attachment for a typical VCP submission  
needs to be submitted with a  
pre-submission conference request.  
Additional User Fee  
Payments  
You may determine that the proper user  
fee wasn’t paid due to an error in  
completing Form 8950. Alternatively, the  
IRS's office of Employee Plans Voluntary  
Compliance may contact you regarding  
additional fees that may be owed on a  
previously submitted VCP case. In either  
case, don't file a new Form 8950. Instead,  
go to Pay.gov and submit the additional  
user fee by using Form 8951, Additional  
User Fee Payment for Open Application  
for Voluntary Correction Program (VCP),  
under EPCRS. Previous versions of Form  
8951 that exist outside of Pay.gov can't be  
attachment that explains why the  
If you had VCP submission documents  
that couldn’t be included in the submitted  
PDF file due to the 15MB file size  
determination letter application was  
withdrawn.  
limitation, fax them to the IRS at  
Sign the Form  
855-203-6996. Include the EIN, Applicant  
Name, Plan Name, and the Pay.gov  
Tracking ID Number (for example, this is  
the IRS Control Number) on the fax  
coversheet. This fax number is used only  
to submit documents that couldn’t be  
See Who Must Sign, earlier, for additional  
information on who must the sign Form  
8950. To sign the form, check the box next  
to the penalty of perjury statement, and  
enter your name and title in the applicable  
Instructions for Form 8950 (Rev. January 2022)  
-5-  
used. All user fee payments must be  
made through Pay.gov.  
subject to the Paperwork Reduction Act  
unless the form displays a valid OMB  
control number. Books or records relating  
to a form or its instructions must be  
retained as long as their contents may  
become material in the administration of  
any Internal Revenue law. Generally, tax  
returns and return information are  
circumstances. The estimated average  
time is:  
Recordkeeping .  
.
.
.
.
.
.
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5 hr., 15 min.  
Privacy Act and Paperwork Reduction  
Act Notice. We ask for the information on  
this form to carry out the Internal Revenue  
laws of the United States. Sections 72,  
401, 403, 408, 409, 457, 4972, 4973,  
4974, and 4979 and their regulations  
authorize us to ask for this information.  
You aren’t required to apply for this  
Learning about the law or  
the form.  
.
.
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.
.
.
.
.
.
.
.
.
2 hr., 10 min.  
2 hr., 21 min.  
Preparing the form  
.
.
.
.
confidential, as required by section 6103.  
However, we may give the information to  
the Department of Justice for civil and  
criminal litigation, and to other federal  
agencies, as provided by law. We may  
give it to cities, states, the District of  
Columbia, and U.S. commonwealths or  
possessions to administer their tax laws.  
We may also disclose this information to  
other countries under a tax treaty, to  
federal and state agencies to enforce  
nontax criminal laws, and to federal law  
enforcement and intelligence agencies to  
combat terrorism.  
If you have comments concerning the  
accuracy of these time estimates or  
suggestions for making this form simpler,  
we would be happy to hear from you. You  
can send us comments from IRS.gov/  
FormComments. Or you can write to:  
correction program; however, if you do,  
you are required to give us the information  
requested on this form. We need it to  
determine whether your correction  
proposals meet the legal requirements  
applicable to your retirement plan. Section  
6109 and its regulations require you to  
provide your identifying number. Failure to  
provide the information requested on this  
form could delay or prevent processing of  
your application; providing fraudulent  
information could subject you to penalties.  
Internal Revenue Service  
Tax Forms and Publications Division  
1111 Constitution Ave. NW, IR-6526  
Washington, DC 20224  
The time needed to complete and file  
Don’t send Form 8950 to this address.  
this form will vary depending on individual  
Instead, see How To File, earlier.  
You aren’t required to provide the  
information requested on a form that is  
Instructions for Form 8950 (Rev. January 2022)  
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