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Paid Preparer Use Only

type of tax. Leave the entry spaces for Tax Form Number

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

A paid preparer must sign Form 8952 and provide the

2848, line 4.

information in the Paid Preparer Use Only section at the end

Line 15

of the form if the preparer was paid to prepare the form and is

not an employee of the filing entity. The preparer must give

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

you a copy of the form in addition to the copy to be filed with

line 15), attach a statement listing their names and

the IRS.

corresponding social security numbers.

DRAFT AS OF

If you are a paid preparer, enter your Preparer Tax

Line 16

Identification Number (PTIN) in the space provided. If you

If more space is needed, attach separate sheets. Enter the

work for a tax preparation firm, you must also enter the firm’s

taxpayer's name and EIN at the top of each sheet.

name, address, and EIN. However, you cannot use the PTIN

of the tax preparation firm in place of your PTIN.

Line 17

July 10, 2014

You can apply for a PTIN online or by filing Form W-12,

Enter the beginning date of the employment tax period

IRS Paid Preparer Tax Identification Number (PTIN)

(calendar year or quarter) for which you want to begin

Application and Renewal. For more information about

treating the class or classes of workers as employees. To

applying for a PTIN online, visit

allow the IRS time to process your application, this date

should be at least 60 days after the date you file Form 8952.

Generally, do not complete this section if you are filing the

form as a reporting agent and have a valid Form 8655,

The IRS will make every effort to process Form 8952

Reporting Agent Authorization, on file with the IRS. However,

with sufficient time to allow for the voluntary

TIP

a reporting agent must complete this section if the reporting

reclassification on the requested date.

agent offered legal advice, for example, advising the client on

Example. If you want to begin treating a class or classes

determining whether its workers are employees or

of workers as employees for the first quarter of 2015, you will

independent contractors for federal tax purposes.

enter January 1, 2015. In this case, you should file Form

Privacy Act and Paperwork Reduction Act Notice. We

8952 as soon as possible.

ask for the information on this form to carry out the Internal

If you want to begin treating a class or classes of workers

Revenue laws of the United States. We need this information

as employees for the fourth quarter of 2015, you will enter

to determine your eligibility to participate in this program and

October 1, 2015. In this case you should file Form 8952 at

to calculate the appropriate payment under the VCSP. Our

least 60 days before October 1, 2015, or by August 2, 2015.

authority to ask for the information on this form is Subtitle C,

Part IV. Payment Calculation Using

Employment Taxes, of the Internal Revenue Code. Section

6109 requires you to provide your identifying number. You

Section 3509(a) Rates

are not required to apply for the VCSP; however, if you apply,

Line 18

you must provide the information requested.

Enter total compensation paid in the most recently completed

Failure to provide all the requested information may

calendar year to all workers to be reclassified.

prevent the processing of your application; providing false or

fraudulent information may subject you to penalties. We may

Nonemployee compensation of $600 or more can

disclose this information to the Department of Justice for civil

generally be found reported in box 7 of the Form

TIP

or criminal litigation, and to cities, states, the District of

1099-MISC, Miscellaneous Income, filed for the

Columbia, and U.S. commonwealths and possessions for

worker for the most recently completed calendar year. See

use in administering their tax laws. We may also disclose this

the instructions for box 7 of Form 1099-MISC for details.

information to other countries under a tax treaty, to federal

and state agencies to enforce federal non-tax criminal laws,

Line 20

and to intelligence agencies to combat terrorism.

The social security wage base is applied on an employee by

You are not required to provide the information requested

employee basis. The social security wage base for calendar

on a form that is subject to the Paperwork Reduction Act

year 2013 was $113,700. The social security wage base for

unless the form displays a valid OMB control number. Books

calendar year 2014 is $117,000. The social security wage

or records relating to a form or its instructions must be

base for calendar year 2015 will be $XXX,XXX.

retained as long as their contents may become material in

Example. A taxpayer filing Form 8952 in December of

the administration of any Internal Revenue law. Generally,

2014 with one worker would look to compensation paid to the

tax returns and return information are confidential, as

worker in 2013 because 2013 is the most recently completed

required by section 6103.

calendar year. If the worker received $125,000 in

The time needed to complete and file this form will vary

compensation in 2013, the taxpayer would subtract $113,700

depending on individual circumstances. The estimated

from $125,000 and enter $11,300 on line 20.

burden for taxpayers who file this form is shown below.

Line 24

Multiply the amount on line 23 by 10% (.10). This is the

Recordkeeping

6 hr., 56 min.

. . . . . . . . . . . . . . . . . . . . . . . .

amount required to be paid upon IRS acceptance of your

Learning about the law or the form

18 min.

. . . . . . . . . .

application and execution of your VCSP closing agreement.

Preparing and sending the form to the IRS

25 min.

DO NOT send payment with Form 8952. You will submit

. . . . .

payment later with a signed closing agreement. If you submit

If you have comments concerning the accuracy of these time

payment with Form 8952, it may cause a processing delay.

estimates or suggestions for making this form simpler, we

-3-

Instructions for Form 8952

Instructions For Form 8952 Draft - Application For Voluntary Classification Settlement Program (Vcsp) - Internal Revenue Service - 2014 Page 4

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