IRS Releases Forms 8950 and 8951 for VCP Applications | Practical Law
The IRS has released new Forms 8950 and 8951. Under new employee plans compliance resolution system (EPCRS) procedures, all voluntary correction program (VCP) applications submitted to the IRS on or after April 1, 2013 must include these completed forms (though plan sponsors submitting VCP applications anytime on or after December 31, 2012 may use these new foms).