Use this form to make an additional user 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 USE this 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.
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