Lines 1 to 4: plan details
Plan sponsor name, the sponsor's employer identification number, the plan number and the plan name. The instructions say these match the related Form 8950.
8951
User Fee for Application for Voluntary Correction Program (VCP)
- Agency
- IRS
- Revision
- Rev. September 2016
- Fillable fields
- 20
- Pages
- 3
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 8951: User Fee for Application for Voluntary Correction Program (VCP)
Form 8951 is the user fee form for the Voluntary Correction Program (VCP) under the Employee Plans Compliance Resolution System (EPCRS). The form says to attach it to Form 8950, the VCP application.
The IRS About page says to use this form to make an additional user fee payment to an open VCP submission that has already been made to the IRS. It also says that as of April 1, 2019, Form 8951 and the additional user fee payment are submitted electronically through Pay.gov. The top of the PDF says "Form 8951 is filed electronically only on Pay.gov."
The form no longer prints fee amounts. Its instructions say the applicable fee is entered when completing the form, using the annual revenue procedure. You can fill out the PDF free in your browser on this page to prepare your entries, and download it without an account.
What's on Form 8951
Line 5: plan participants
The number of plan participants, determined as described in Step 1 of the instructions.
Line 6: additional fee
A box for an additional VCP user fee requested by an IRS employee in Voluntary Compliance, with the amount and the VCP case number.
Line 7: general user fee
For section 401(a) and 403(b) plans that do not qualify for a reduced or alternative fee, the general user fee based on the number of participants.
Lines 8(a) to 8(f): reduced and alternative fees
Boxes for a reduced fee, a minor modification of a compliance statement, SEP, SARSEP or SIMPLE IRA plans, group submissions, terminating orphan plans and section 457(b) plans.
How to fill out Form 8951
- 1
Lines 1 to 5
The instructions say lines 1 through 5 correspond to lines 1a, 1i, 4b, 4a and 4e of the related Form 8950.
- 2
Count participants
Step 1 of the instructions says to enter the total participants at the end of the plan year from line 6(f) of the most recently filed Form 5500, or the equivalent line on Form 5500-SF or 5500-EZ.
- 3
Line 6 for an additional fee
If instructed to submit an additional fee, complete lines 1 to 5, check the line 6 box, and enter the amount plus the nine-digit VCP case number. The instructions say no other items need to be completed.
- 4
Line 7 or line 8
Enter the general user fee on line 7, or check the line 8 box that applies and enter its fee. The instructions say not to complete line 7 if a reduced or alternative fee on line 8 applies.
- 5
Look up the current fee
The form no longer lists fee amounts. The instructions point to the annual Employee Plans revenue procedure, at www.irs.gov/retirement-plans/voluntary-correction-program-fees.
These steps follow the Specific Instructions printed on the Rev. September 2016 form.
Why fill Form 8951 on indox
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
- Fill the form right in your browser, no software to install
- Free to fill and free to download, with no account
- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
How it is filed and paid
Filed on Pay.gov
The About page says that as of April 1, 2019, Form 8951 and the additional user fee payment are submitted electronically through Pay.gov: register for an account, enter "8951" in the search box and complete the form.
Older mailing instructions
The Rev. September 2016 instructions still describe mailing a check with the VCP submission. The PDF header and the About page say the form is filed electronically only on Pay.gov.
No fee at filing for some plans
The instructions say no fee or payment is due at the time of filing for a terminating orphan plan or a section 457(b) plan. An orphan plan fee may be waived on request.
One form per plan
The instructions say a separate VCP submission, including a separate Form 8951, is made for each plan.
Related forms
8950
Application for Voluntary Correction Program (VCP)
87 fields, 6 pages
5500-EZ
Annual Return of A One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan
78 fields, 2 pages
14568
Model VCP Compliance Statement
45 fields, 3 pages
8717
User Fee for Employee Plan Determination Letter Request
18 fields, 2 pages
Who completes Form 8951?
The form asks for the plan sponsor's name and EIN and the plan's details, and is completed for a retirement plan's VCP submission.
Official sources and the blank
Do it all with indox
No tool matches that search.
Questions about Form 8951
What is Form 8951 used for?
The About page says it is used to make an additional user fee payment to an open Voluntary Correction Program (VCP) submission that has already been made to the IRS.
Can Form 8951 be mailed?
The PDF says "Form 8951 is filed electronically only on Pay.gov," and the About page says this applies as of April 1, 2019.
Why does the form not show fee amounts?
The instructions say the IRS no longer lists specific user fee amounts on the form. Applicants enter the fee from the applicable annual revenue procedure.
Which form goes with Form 8951?
Form 8950, Application for Voluntary Correction Program (VCP). Lines 1 to 5 of Form 8951 correspond to lines on Form 8950.
Is a fee due for a section 457(b) plan?
The instructions say not to include any payment at filing for a section 457(b) plan. If the IRS processes the submission, it collects a mutually acceptable sanction payment under a closing agreement.