Instructions For Form 8952 - Department Of The Treasury

United Parcel Service (UPS): UPS Next Day Air Early

Specific Instructions

AM, UPS Next Day Air, UPS Next Day Air Saver, UPS 2

Day Air, UPS 2

Day Air A.M., UPS Worldwide Express

Line 2. Employer Identification

Plus, and UPS Worldwide Express.

Number (EIN)

DHL Express: DHL Express 9:00, DHL Express 10:30,

DHL Express 12:00, DHL Express Worldwide, DHL

Enter the taxpayer’s EIN. If the taxpayer does not have an

Express Envelope, DHL Import Express 10:30, DHL

EIN, the taxpayer must apply for one. An EIN can be applied

Import Express 12:00, DHL Import Express Worldwide.

for in one of the following ways.

The private delivery service can tell you how to get written

Clicking the EIN link at

proof of the mailing date.

The EIN is issued immediately once the application

information is validated.

Who Must Sign

Faxing or mailing Form SS-4, Application for Employer

Form 8952 must be signed by the taxpayer under penalties

Identification Number.

of perjury. The taxpayer’s representative may not sign for the

The taxpayer must have received an EIN by the time Form

taxpayer. By signing Form 8952, including all representations

8952 is filed for the form to be processed. For more

in Part V, you are representing that the taxpayer is eligible for

information about EINs, see Pub. 1635.

this program and that all information presented is correct to

the best of your knowledge.

Line 10

For a sole proprietorship, the form must be signed and

Check the box that applies. If you are not a member of an

dated by the individual who owns the business.

affiliated group, you can skip lines 11-14.

For a corporation (including a limited liability company

An affiliated group is one or more chains of includible

(LLC) treated as a corporation), the form must be signed and

corporations (section 1504(a)) connected through stock

dated by:

ownership with a common parent corporation. The common

The president, vice president, treasurer, assistant

parent must be an includible corporation and the following

treasurer, chief accounting officer; or

requirements must be met.

Any other corporate officer (such as tax officer)

The common parent must own directly stock that

authorized to sign.

represents at least 80% of the total voting power and at

least 80% of the total value of the stock of at least one of

For a partnership, the form must be signed and dated by a

the other includible corporations.

general partner. For an LLC classified as a partnership, the

Stock that represents at least 80% of the total voting

form must be signed by a member or manager who would be

power and at least 80% of the total value of the stock of

authorized to sign the partnership’s Form 1065, U.S. Return

each of the other corporations (except for the common

of Partnership Income. For more information on who can sign

parent) must be owned directly by one or more of the

for a partnership, see the Instructions for Form 1065.

other includible corporations.

For an estate or trust, the form must be signed and dated

For this purpose, the term “stock” generally does not

by the fiduciary or an authorized representative. If there are

include any stock that (a) is nonvoting, (b) is nonconvertible,

joint fiduciaries or representatives, only one is required to

sign the form.

participate significantly in corporate growth, and (d) has

If the form is filed on behalf of the taxpayer by a receiver,

redemption and liquidation rights that do not exceed the

trustee, or assignee, the fiduciary must sign the form.

issue price of the stock (except for a reasonable redemption

or liquidation premium). See section 1504(a)(4).

Assembling the Application

Part II. Contact Person

To ensure the application is both timely and correctly

processed, attach all documents in the following order.

The contact person is the person the IRS may contact if there

is an issue with the application. If the contact person does not

1. Form 8952 and attached statement (see Line 15

have legal authority to bind the taxpayer, the taxpayer must

instructions).

attach to Form 8952 a properly executed Form 2848.

2. Form 2848, Power of Attorney and Declaration of

Representative, if applicable. See Part II. Contact

Special instructions for Form 2848. On Form 2848, line 3,

Person, later.

enter “Voluntary Classification Settlement Program” as the

Description of Matter. Leave the entry spaces for Tax Form

Complete every applicable entry space on Form 8952. Do

Number and for Year(s) or Period(s) blank. Check the box on

not enter “See Attached” instead of completing the entry

Form 2848, line 4.

spaces. If more space is needed, attach separate sheets

Line 15

using the same size and format as the printed forms. If there

are supporting statements and attachments, arrange them in

For the workers from all classes to be reclassified (shown on

the same order as the lines they support and attach them

line 15), attach a statement listing their names and

last. Show the total dollar figure on Form 8952, Part IV. Enter

corresponding social security numbers.

the taxpayer’s name and EIN at the top of each supporting

statement or attachment.

Failure to attach a list of names and social security

numbers will delay processing of the application and

TIP

require additional correspondence.

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Instructions for Form 8952

Instructions For Form 8952 - Department Of The Treasury - 2016 Page 2

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