File this form 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 requirements of the IRC. Current Revision As of April 1, 2019, Form 8950 and the owed user fee must be submitted electronically through Pay.gov. To submit Form 8950, you must: Read the Instructions for Form 8950. Register for an account on Pay.gov. Enter “8950” in the search box. Complete the form. Instructions for Form 8950 (Print Version PDF) Recent Developments None at this time. Other Items You May Find Useful All Form 8950 Revisions Correcting Plan Errors — Use the Employee Plans Compliance Resolution System to correct and avoid plan errors. Other Current Products Related About Form 2848, Power of Attorney and Declaration of Representative About Form 8821, Tax Information Authorization About Form 8951, Additional User Fee Payment for Open Application for Voluntary Correction Program (VCP)
