Form 8951 - User Fee For Application For Voluntary Correction Program (Vcp) Page 2
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Form 8951 (Rev. 9-2016)
Page
Section references are to the Internal
Attach a check to Form 8951 payable
checks to the IRS for any fee matters
unless the applicant has received specific
Revenue Code unless otherwise noted.
to the “United States Treasury” for the full
amount of the fee. If you do not
instructions from the IRS.
Future Developments
include the full amount of the fee, your
User Fee for VCP Submissions
submission may be returned or closed with
For the latest information about
no action. In addition, include a photocopy
developments related to Form 8951 and
Line 7
of the check with your VCP submission.
its instructions, such as legislation
For qualified retirement plans established
enacted after they were published, go to
If you have multiple plans (for example, a
under section 401(a) or 403(b), enter the
profit-sharing and a money purchase
amount of the applicable general user fee
plan), submit a separate VCP
What's New
you are including with your VCP
submission (including a separate Form
submission. The general user fee amounts
The IRS has classified fees associated with
8951) for each plan. Submit a separate
for these types of retirement plans are
the Voluntary Correction Program (VCP) as
check, including a photocopy of the
based upon the number of plan
user fees subject to section 7528. For
check, for each VCP submission.
participants. Follow the Determining the
2016, user fees for VCP submissions are
Your check may be converted to an
Proper User Fee section in these
set forth in Rev. Proc. 2016-8, section 6.08.
electronic fund transfer. An electronic fund
instructions, later. Do not complete this
User fees for VCP submissions are
transfer is the process by which the IRS
item if you qualify for a reduced or
currently published as part of the annual
electronically instructs your financial
alternative VCP fee listed on line 8. For the
revenue procedure for the user fee
institution to transfer funds from your
current user fees, go to the applicable
program of the IRS as it pertains to
account to the Treasury's account,
annual revenue procedure on IRS.gov at
requests for letter rulings, determination
rather than processing your check. By
letters, etc., on matters under the
sending your completed, signed check
correction-program-fees.
jurisdiction of the Commissioner, Tax
to the IRS, you authorize the IRS to copy
Lines 8(a)–(f)
Exempt and Government Entities Division.
your check and to use the account
Beginning in 2017 and each year
information from your check to make an
Check the appropriate box and if
thereafter, the user fees for VCP
electronic fund transfer from your account
applicable, enter the user fee for VCP
submissions will be published as part of an
for the same amount as the check. If the
submissions involving reduced or
annual Employee Plans revenue procedure.
electronic fund transfer cannot be
alternative fees for certain section 401(a)
Taxpayers should refer to the revenue
processed for technical reasons, you
and section 403(b) plans, SEP, SARSEP, or
procedure in effect at the time they file their
authorize the IRS to process the copy of
SIMPLE IRA retirement plans; group
your check. The electronic fund transfer
submission with the IRS to determine the
submissions; terminating orphan plans;
VCP user fee.
from your account will usually occur within
457(b) plans and minor modifications of a
24 hours, which is faster than a check is
previously issued compliance statement.
The IRS no longer lists specific user fee
normally processed, so it is important
For the current user fees, go to the
amounts on this form. Applicants will enter
that you have sufficient funds available in
applicable annual revenue procedure on
the applicable fee amount when
your checking account when you send the
IRS.gov at
completing the form. For the current user
IRS your check. Your financial institution
voluntary-correction-program-fees.
fees, go to the applicable annual revenue
will not return your cancelled check to you.
procedure or IRS.gov at
• Line 8(a). For section 401(a) and section
retirement-plans/voluntary-correction-
Information about correcting plan errors
403(b) plans, a reduced user fee may be
program-fees.
and examples of how to determine the user
available under limited circumstances.
fee is available at retirement-
• Line 8(b). The VCP submission is limited
plans/correcting-plan-errors.
General Instructions
to a request for a minor modification of a
previously issued compliance statement
Specific Instructions
Purpose of Form
and the request is mailed to the IRS before
the end of the correction period provided
Generally, a user fee is required with
Lines 1–5
for in the compliance statement.
each VCP submission. Use Form 8951 to
Lines 1 through 5 should correspond to the
submit the applicable fee for the VCP
• Line 8(c). There is a special user fee for a
information you entered for line 1a, 1i, 4b,
submission.
SEP, SARSEP, or a SIMPLE IRA VCP
4a, and 4e, respectively, on the related
submission.
Where To File
Form 8950, Application for Voluntary
• Line 8(d). If the VCP submission is a
Correction Program (VCP) under the
Include Form 8951 and the applicable fee
group submission from an eligible
Employee Plans Compliance Resolution
with your VCP submission.
organization for section 401(a) and section
System (EPCRS).
403(b) plans, the user fee is based on the
Send the documents to:
number of plans affected by the failure
Submission of Additional Fees
Internal Revenue Service
described in the VCP submission. An initial
P.O. Box 12192
Line 6
user fee payment must be included with
Covington, KY 41012-0192
the submission and must be attached to
The IRS's office of Employee Plans
VCP submissions shipped by express
Form 8951. An additional user fee may also
Voluntary Compliance may contact you
mail or a delivery service should be sent to:
apply. The IRS will request the additional
regarding additional fees that may be due
fee, if applicable.
Internal Revenue Service
for a previously submitted VCP case. If you
201 West Rivercenter Blvd.
are instructed to submit an additional fee,
• Line 8(e). The IRS has discretionary
Attn: Extracting Stop 312
file Form 8951 along with a check for the
authority to waive the user fee in the case
Covington, KY 41011
additional user fee, a copy of the check
of a terminating orphan plan, if requested
and an appropriate cover letter. Complete
by an eligible party. A VCP applicant who is
Payment of User Fee
lines 1–5. It is important to complete line 6
an eligible party can request that the user
by checking the box and entering the
fee be waived. Include a written
Generally, you must include a user fee
amount of the additional fee you are
explanation that explains why a waiver
payment with any VCP submission mailed
submitting plus the nine-digit VCP case
to the IRS. If your submission is for a
should be granted.
number that has been assigned to your
terminating orphan plan or a section 457(b)
VCP submission. No other items on the
plan, no fee or payment is due at the time
Form 8951 need to be completed. Once a
of filing. See the instructions for line 8(e)
VCP submission has been mailed to the
and line 8(f) for additional information.
IRS, an applicant should not mail any
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