Form 8952 - Application For Voluntary Classification Settlement Program (Vcsp) Page 2
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Form 8952 (Rev. 11-2013)
Page
Employer identification number (EIN)
Taxpayer's name
Part IV
Payment Calculation Using Section 3509(a) Rates (see instructions)
18 Enter total compensation paid in the most recently completed calendar year to
all workers to be reclassified (see instructions)
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19 Multiply line 18 by 3.24% (.0324) .
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20 Enter any compensation included on line 18 that exceeded the social security
wage base for any worker or workers for the most recently completed calendar
year (see instructions)
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21 Subtract line 20 from line 18 .
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22 Multiply line 21 by 7.44% (.0744) [7.04% (.0704) for compensation paid prior to 2013] .
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23 Add lines 19 and 22 .
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24 Multiply line 23 by 10% (.10). This is the VCSP payment you will pay when you submit your signed
closing agreement (see instructions)
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Part V
Taxpayer Representations
Caution. Since the representations include the penalty of perjury statement, the representations under Part V must be signed by the
taxpayer, not the taxpayer's representative.
A Treatment of Workers
1 Taxpayer wants to voluntarily reclassify certain workers as employees for federal income tax withholding, Federal Insurance
Contributions Act, and Federal Unemployment Tax Act taxes (collectively, federal employment taxes) for future tax periods.
2 Taxpayer is presently treating the workers as nonemployees.
3 Taxpayer has filed all required Forms 1099 for each of the workers to be reclassified for the 3 preceding calendar years ending
before the date of this application.
4 Taxpayer has consistently treated the workers as nonemployees.
5 There is no current dispute between the taxpayer and the IRS as to whether the class or classes of workers are nonemployees or
employees for federal employment tax purposes.
B Examination
1 Taxpayer or, if applicable, any member of the taxpayer's affiliated group, is not under employment tax examination by the IRS.
2 Taxpayer is not under examination by the Department of Labor or any state agency concerning the proper classification of the
class or classes of workers.
3a Taxpayer has not been examined previously by the IRS or the Department of Labor concerning the proper classification of the
class or classes of workers; or,
b Taxpayer has been examined previously by the IRS or the Department of Labor concerning the proper classification of the class
or classes of workers and the taxpayer has complied with the results of the prior examination.
Caution. Do not send payment with Form 8952. You will submit payment later with your signed closing agreement. If you submit payment
with Form 8952, it may cause a processing delay.
Under penalties of perjury, I declare that I have examined this submission, including any accompanying documents, and to the best of my knowledge and
belief, all of the facts contained herein are true, correct, and complete.
Sign Here
Date
Taxpayer's signature
Print/Type preparer's name
Preparer's signature
Date
PTIN
Paid
Check
if
self-employed
Preparer
Firm's name
Firm's EIN
Use Only
▶
▶
Firm's address
Phone no.
▶
8952
Form
(Rev. 11-2013)
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