Looking for a Form 8952 Templates? Download it for free!

Internal Revenue Service

2. Form 2848, Power of Attorney and Declaration of

Government Entities Compliance Unit

Representative, if applicable. See Part II. Contact

P.O. Box 409107

Person, later.

Ogden, UT 84409

Complete every applicable entry space on Form 8952. Do

not enter “See Attached” instead of completing the entry

Private delivery services. You can use certain private

spaces. If more space is needed, attach separate sheets

delivery services designated by the IRS. These private

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

delivery services include only the following.

are supporting statements and attachments, arrange them in

DRAFT AS OF

DHL Express (DHL): DHL Same Day Service.

the same order as the lines they support and attach them

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

Federal Express (FedEx): FedEx Priority Overnight,

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

FedEx Standard Overnight, FedEx 2Day, FedEx

statement or attachment.

International Priority, and FedEx International First.

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

Specific Instructions

Next Day Air Saver, UPS 2

Day Air, UPS 2

Day Air

July 10, 2014

A.M., UPS Worldwide Express Plus, and UPS Worldwide

Line 2. Employer Identification

Express.

The private delivery service can tell you how to get written

Number (EIN)

proof of the mailing date.

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

Private delivery services cannot deliver items to P.O.

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

boxes. When using a private delivery service, send Form

for in one of the following ways.

8952 to the following address.

Clicking the EIN link at

The EIN is issued immediately once the application

Internal Revenue Service

information is validated.

Government Entities Compliance Unit

Faxing or mailing Form SS-4, Application for Employer

1973 N. Rulon White Blvd.

Identification Number.

Mail Stop 7700

Ogden, UT 84404

The taxpayer must have received an EIN by the time Form

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

Who Must Sign

information about EINs, see Publication 1635, Understanding

Your EIN.

Form 8952 must be signed by the taxpayer under penalties

Line 10

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

taxpayer. By signing Form 8952, including all representations

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

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

affiliated group, you can skip lines 11-14.

this program and that all information presented is correct to

the best of your knowledge.

An affiliated group is one or more chains of includible

corporations (section 1504(a)) connected through stock

For a sole proprietorship, the form must be signed and

ownership with a common parent corporation. The common

dated by the individual who owns the business.

parent must be an includible corporation and the following

For a corporation (including a limited liability company

requirements must be met.

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

The common parent must own directly stock that

dated by:

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

The president, vice president, treasurer, assistant

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

treasurer, chief accounting officer; or

the other includible corporations.

Any other corporate officer (such as tax officer)

Stock that represents at least 80% of the total voting

authorized to sign.

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

each of the other corporations (except for the common

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

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

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

other includible corporations.

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

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

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

of Partnership Income. For more information on who can sign

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

for a partnership, see the Instructions for Form 1065.

participate significantly in corporate growth, and (d) has

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

redemption and liquidation rights that do not exceed the

by the fiduciary or an authorized representative. If there are

issue price of the stock (except for a reasonable redemption

joint fiduciaries or representatives, only one is required to

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

sign the form.

Part II. Contact Person

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

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

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

Assembling the Application

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

have legal authority to bind the taxpayer, the taxpayer must

To ensure the application is both timely and correctly

attach to Form 8952 a properly executed Form 2848.

processed, attach all documents in the following order.

1. Form 8952 and attached statement (see Line 15

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

instructions).

enter “Voluntary Classification Settlement Program” as the

-2-

Instructions for Form 8952

Instructions For Form 8952 Draft - Application For Voluntary Classification Settlement Program (Vcsp) - Internal Revenue Service - 2014 Page 3

Related Articles

Related forms

Related Categories