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About this form

Please use this form to pay additional user fee associated with an existing, open application to Voluntary Correction Program (VCP) or IRA Voluntary Correction Program (IVCP).

Use this Form 8951 to make an additional user fee payment for an existing VCP or IVCP case. Generally, you would have been instructed by an IRS employee to make this payment if the original user fee paid was less than the required amount or there was a problem with the initial payment. 
 
Before completing Form 8951, you must have created a Pay.gov account. Employers with multiple plans or, properly authorized plan representatives may use the same Pay.gov username to submit multiple Form 8951s for different plans or clients.
 
DO NOT USE this Form if you are submitting an initial VCP or IVCP submission and wish to pay the applicable user fee. Instead, use the pay.gov Form 8950, Application for Voluntary Correction Program (VCP) Under the Employee Plans Compliance Resolution System (EPCRS) or Form 15443, Application for Individual Retirement Account/Annuity (IRA) Voluntary Correction Program (IVCP).
 
Before completing this Form be sure you have the IRS control number for the existing VCP or IVCP submission for which this payment applies. The control number is the eight digit, pay.gov tracking number listed on the original deposit confirmation receipt for Form 8950 or Form 15443.

For IVCP cases:

  • Enter the applicants name from Form 15443 as the name of the Plan Sponsor
  • For applicants made by IRA owners, enter 11-1111111 as the employer identification number.
  • Enter 000 as the Plan Number
  • Enter the plan name from Form 15443 as the Plan Name

Accepted Payment Methods:

  • Bank account (ACH)
  • PayPal account
  • Venmo account
  • Debit or credit card

With an account you can:

  • See the payments you made since you created an account.
  • Store payment information so you don't have to re-enter it.
  • Copy a form you already submitted the next time you need to make a payment.

You must be signed in to submit this form. Sign In . If you don't have an existing account, you will have the option to create an account on the sign-in page.

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Contact:
IRS Customer Account Services
Phone:
877-829-5500 Hours:8-5 (All TZs)