Instructions For Form 8952 - Department Of The Treasury

Instructions for Form 8952

Department of the Treasury

Internal Revenue Service

(Rev. November 2016)

For use with Form 8952 (Rev. November 2013)

Application for Voluntary Classification Settlement Program (VCSP)

Section references are to the Internal Revenue Code unless

3. Have filed all required Forms 1099 for each of the

otherwise noted.

workers to be reclassified for the 3 preceding calendar

years ending before the date Form 8952 is filed (a

Future Developments

taxpayer will meet this requirement if it filed all required

Forms 1099 for the workers being reclassified for the

For the latest information about developments related to

period of time that the workers worked for the taxpayer;

Form 8952 and its instructions, such as legislation enacted

for example, a taxpayer who has only been in business

after they were published, go to

for 2 years meets this requirement if the taxpayer filed all

Reminders

required Forms 1099 for the workers being reclassified

for those 2 years);

Effective October 1, 2015, there is a new address for sending

Form 8952. See Where To File, below.

4. Have consistently treated the workers as nonemployees;

General Instructions

5. Have no current dispute with the IRS as to whether the

workers are nonemployees or employees for federal

employment tax purposes;

Purpose of Form

6. Not be under employment tax examination by the IRS (if

Use Form 8952 to apply for the Voluntary Classification

the taxpayer is a member of an affiliated group, this

Settlement Program.

requirement is met only if no member of the affiliated

DO NOT send payment with Form 8952. You will

group is under employment tax examination by the IRS);

submit payment later with a signed closing

7. Not be under examination by the Department of Labor or

agreement. If you submit payment with Form 8952, it

CAUTION

any state agency concerning the proper classification of

may cause a processing delay.

the class or classes of workers; and

Voluntary Classification Settlement

8. a. Not have been examined previously by the IRS or the

Program (VCSP)

Department of Labor concerning the proper

classification of the class or classes of workers; or

The VCSP provides an opportunity for taxpayers to

b. If the taxpayer has been examined previously by the

voluntarily reclassify workers as employees for federal

IRS or the Department of Labor concerning the proper

employment tax purposes. The VCSP allows eligible

classification of the class or classes of workers, the

taxpayers to obtain relief similar to that available through the

taxpayer must have complied with the results of the prior

Classification Settlement Program (CSP) for taxpayers under

examination and not be currently contesting the

examination.

classification in court.

The VCSP is an optional program that provides taxpayers

When To File

not under an employment tax examination with an

opportunity to voluntarily reclassify their workers as

File Form 8952 at any time. However, Form 8952 should be

employees for future tax periods with limited federal

filed at least 60 days before the date you want to begin

employment tax liability for past nonemployee treatment. To

treating the class or classes of workers as employees.

participate in the program, the taxpayer must meet certain

Where To File

eligibility requirements, apply to participate in the VCSP, and

enter into a closing agreement with the IRS.

Send Form 8952 to the following address.

For more information on the VCSP, see Announcement

IRS

2012-45 in Internal Revenue Bulletin 2012-51 available at

Detroit Federal Building

985 Michigan Avenue

Eligibility Requirements

Floor CETO

Detroit, Michigan 48226

To participate in the VCSP, taxpayers must meet certain

eligibility requirements and certify on Form 8952 that they

meet these requirements.

Private delivery services. You can use certain private

delivery services designated by the IRS. These private

Specifically, to be eligible for the VCSP, a taxpayer must:

delivery services include only the following.

1. Want to voluntarily reclassify certain workers as

Federal Express (FedEx): FedEx First Overnight, FedEx

employees for federal income tax withholding, Federal

Priority Overnight, FedEx Standard Overnight, FedEx

Insurance Contributions Act (FICA), and Federal

2Day, FedEx International Next Flight Out, FedEx

Unemployment Tax Act (FUTA) taxes (collectively,

International Priority, FedEx International First, and

federal employment taxes) for future tax periods;

FedEx International Economy.

2. Be presently treating the workers as nonemployees;

Oct 19, 2016

Cat. No. 58045V

Instructions For Form 8952 - Department Of The Treasury - 2016

Related Articles

Related forms

Related Categories