Use this form to make an additional user fee payment to an open Voluntary Correction Program (VCP) submission that has already been made to the IRS. Current Revision As of April 1, 2019, submission of Form 8951 and additional user fee payment must be submitted electronically through Pay.gov. To submit Form 8951, you must: Register for an account on Pay.gov. Enter “8951” in the search box. Complete the form. If Form 8951 appears compressed on Pay.gov when using Internet Explorer, you may need to turn on the “Compatibility View.” Instructions for your version of Internet Explorer can be found at the Microsoft website. Recent Developments None at this time. Other Items You May Find Useful All Form 8951 Revisions Voluntary Correction Program (VCP) Fees Voluntary Correction Program (VCP) – General Description Other Current Products Related About Form 5500-EZ, Annual Return of A One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan About Form 8950, Application for Voluntary Correction Program (VCP) Under the Employee Plans Compliance Resolution System (EPCRS)
