Additional Payment for Open Application for Voluntary Correction Program (VCP)
About this form
Please use this form to pay additional user fee associated with an existing, open application to VCP.
Use this Form 8951 to make anadditionaluser fee payment for an existing VCP 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.
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 USEthis Form if you are submitting an initial VCP 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)
Before completing this Form be sure you have the IRS control number for the existing VCP submission for which this payment applies. The control number will have been provided by the IRS, or if the VCP was submitted using the pay.gov Form 8950, it's an eight digit, pay.gov tracking number listed on the original deposit confirmation receipt.
Accepted Payment Methods:
- Bank account (ACH)
- Debit or credit card
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Contact:
IRS Customer Account Services
Phone:
877-829-5500 Hours:8-5 (All TZs)