About this form

Use Form 15443 to make a submission to the IRS IVCP Program to fix certain problems with an individual retirement account and to pay the applicable user fee. Representatives may also use this form to request a pre-submission conference before making an actual IVCP submission. Refer to official instructions attached to the form.

Before completing Form 15443, you must have created a Pay.gov account. Properly authorized plan representatives may use the same Pay.gov username to submit multiple Form 15443s for different clients. In addition, for each submission, have ready a single PDF file (not exceeding 15MB) that contains copies of:

• Attachments to Form 15443, if required by its instructions
• Signed & completed Form 2848 or Form 8821, if applicable
• Penalty of perjury statement signed by the applicant, if applicable
• Applicable cover letter
• Completed Form XXXX & narrative attachments, if applicable
• Completed Form XXXXX-A through XXXXX-X series, if applicable plus required enclosures
• All failure, correction method descriptions, sample computations, plan documents and any other required items listed in Rev. Proc. 2024-XX, section XX.XX.

When organizing the files for the PDF, follow the order suggested in Rev. Proc. 2024-XX, section XX.XX.

Don't try to upload a PDF file that contains fillable/editable content. If you do, you will get an error message. Create a copy of the completed form/document that does not have the problem by using its print function and choose Print Adobe PDF. The new copy of the completed forms/documents is scanned or combined with other PDF files before being uploaded to Pay.gov.
 
Remove any item(s) that cause the PDF file to exceed 15MB. You may fax additional documents that exceed the 15MB limit to 855-203-6996. Be sure the Pay.gov Tracking ID number is listed on the fax coversheet along with the applicants name. Faxes sent to IRS are converted into attachments delivered via email to an Outlook mailbox. If the size of the fax creates an attachment that exceeds 150MB it will not be delivered due to network protections. No notification is issued if it occurs. To avoid the problem, spilt up a large fax by sending separate, smaller faxes. Call the VCP Status Inquiry Line at 626-927-2011 if you want the IRS to confirm that your fax or faxes have been delivered.

Accepted Payment Methods:

• Bank account (ACH)
• 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.