Form 8952 PDF Details

The Form 8952, revised in November 2013 by the U.S. Department of the Treasury and the Internal Revenue Service (IRS), serves as a critical pathway for employers seeking to voluntarily rectify the classification of their workers through the Voluntary Classification Settlement Program (VCSP). This initiative is directed at businesses that currently treat their workers as nonemployees or independent contractors but wish to proactively reclassify them as employees for future tax periods. A notable feature of this form is its requirement for employers to make certain representations under Part V, including the condition that all requisite Forms 1099 have been filed for the workers to be reclassified for the past three years, ensuring consistent treatment across the board. The form also delves into detailed specifications about the taxpayer information, the number and description of workers to be reclassified, and intricate calculations involving compensation paid to these workers, offering a systematic approach to determine the owed settlement payment without imposing the necessity of sending payments with the form—thereby streamlining the reclassification process while safeguarding against processing delays. Moreover, eligibility criteria underpinning the application emphasize the absence of ongoing disputes or examinations regarding the workers’ classification, casting a broad net of requirements to foster a compliant workforce realignment under federal employment tax laws.

QuestionAnswer
Form NameForm 8952
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other names2019 8952, 8952 form, fillable form 8952, form 8952

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Form 8952

(Rev. November 2013)

Department of the Treasury Internal Revenue Service

Application for Voluntary Classification Settlement Program (VCSP)

▶Do not send payment with Form 8952.

▶Information about Form 8952 and its separate instructions is at www.irs.gov/form8952.

OMB No. 1545-2215

Caution. Taxpayer must make certain representations in order to be eligible to participate in the VCSP. These representations can be found in Part V on page 2.

Part I Taxpayer Information

1

Taxpayer's name

 

2 Employer identification number (EIN)

 

 

 

 

 

 

3

Number and street (or P.O. box number if mail is not delivered to a street address)

 

Room/Suite

 

 

 

 

 

 

4

City, town or post office, state, and ZIP code

 

 

 

 

 

 

 

 

 

5

Telephone number

6

Website address (optional)

 

 

 

 

 

 

7

Fax number (optional)

8

Email address (optional)

 

 

 

 

 

 

 

9Type of entity. Check the applicable box:

Sole proprietorship

Cooperative organization described in section 1381 of the Internal Revenue Code

Joint venture

Tax-exempt organization

Partnership

State or local government (for worker class or position not covered under a section 218 agreement)

C corporation

Other (specify here)

S corporation

 

 

 

 

 

 

 

10Are you a member of an affiliated group?

Yes

No

 

If “Yes,” complete the common parent information on lines 11-14.

 

If “No,” skip to Part II.

 

11 Name of common parent of the affiliated group

12 EIN of common parent

 

 

 

13Number and street (or P.O. box number if mail is not delivered to a street address) of common parent

14City, town or post office, state, and ZIP code of common parent

Part II Contact Person

Attach a properly completed Form 2848, Power of Attorney and Declaration of Representative, if applicable. Also see Special instructions for Form 2848 in the instructions.

•Name and title of contact person

•Contact person's number and street (or P.O. box number if mail is not delivered to a street address)

•Contact person's city, town or post office, state, and ZIP code

•Contact person's telephone number

•Contact person's fax number (optional)

•Contact person's email address (optional)

Part III General Information About Workers To Be Reclassified

15Enter the total number of workers from all classes to be reclassified. A class of workers includes all workers who perform the same or similar services.

17Enter the beginning date of the employment tax period (calendar year or quarter) for which you want to begin treating the class or classes of workers as employees. This date should be at least 60 days after the date you file Form 8952 (see instructions).

//

16Enter a description of the class or classes of workers to be reclassified. If more space is needed, attach separate sheets (see instructions).

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 37772H

Form 8952 (Rev. 11-2013)

Form 8952 (Rev. 11-2013)

Page 2

Taxpayer's name

Employer identification number (EIN)

Part IV Payment Calculation Using Section 3509(a) Rates (see instructions)

18Enter total compensation paid in the most recently completed calendar year to

all workers to be reclassified (see instructions)

 

18

 

 

19 Multiply line 18 by 3.24% (.0324)

. . . . . . . .

19

 

20Enter 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)

20

 

 

21

Subtract line 20 from line 18

21

 

 

22

Multiply line 21 by 7.44% (.0744) [7.04% (.0704) for compensation paid prior to 2013]

22

 

23

Add lines 19 and 22

. . . . . . .

23

 

24

Multiply line 23 by 10% (.10). This is the VCSP payment you will pay when you submit your signed

 

 

 

closing agreement (see instructions)

. . . . . . .

24

 

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.

ATreatment of Workers

1Taxpayer 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.

2Taxpayer is presently treating the workers as nonemployees.

3Taxpayer 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.

4Taxpayer has consistently treated the workers as nonemployees.

5There 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.

BExamination

1Taxpayer or, if applicable, any member of the taxpayer's affiliated group, is not under employment tax examination by the IRS.

2Taxpayer 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

 

▲

 

 

 

 

 

 

 

 

 

 

 

 

Paid

Print/Type preparer's name

Preparer's signature

Date

Check

if

PTIN

 

 

 

 

Preparer

 

 

 

self-employed

 

 

 

 

 

 

 

Firm's name ▶

 

Firm's EIN ▶

 

 

Use Only

 

 

 

 

 

 

 

 

 

Firm's address ▶

 

Phone no.

 

 

 

 

 

 

Form 8952 (Rev. 11-2013)

How to Edit Form 8952 Online for Free

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This PDF doc will require you to enter specific information; in order to ensure accuracy and reliability, please make sure to take heed of the next steps:

1. When filling out the 8952 form, make sure to complete all needed blanks within the corresponding part. It will help hasten the work, enabling your information to be processed quickly and accurately.

form 8952 completion process clarified (part 1)

2. After filling out the last section, go to the next part and fill in the necessary details in all these fields - City town or post office state, Part II Contact Person Attach a, Name and title of contact person, Contact persons city town or post, Part III General Information About, Enter a description of the class, to be reclassified A class of, more space is needed attach, Enter the beginning date of the, and period calendar year or quarter.

form 8952 completion process detailed (part 2)

It's easy to get it wrong when filling out the Name and title of contact person, hence make sure that you go through it again prior to deciding to send it in.

3. This subsequent section should also be rather easy, period calendar year or quarter, For Privacy Act and Paperwork, Cat No H, and Form Rev - these fields must be filled out here.

period calendar year or quarter, For Privacy Act and Paperwork, and Cat No H of form 8952

4. To move forward, the following part involves completing several form blanks. These comprise of Form Rev, Taxpayers name, Employer identification number EIN, Page, Part IV Payment Calculation Using, all workers to be reclassified see, Multiply line by Enter any, Subtract line from line, closing agreement see instructions, Caution Since the representations, A Treatment of Workers, Taxpayer wants to voluntarily, Taxpayer is presently treating, before the date of this application, and Taxpayer has consistently treated, which are crucial to moving forward with this particular PDF.

form 8952 completion process described (portion 4)

5. When you draw near to the end of the form, you'll notice a couple extra things to do. Particularly, Paid Preparer Use Only, PrintType preparers name, Preparers signature, Date, PTIN, Check if selfemployed, Firms name, Firms address, Firms EIN, Phone no, and Form Rev must be done.

Completing section 5 in form 8952

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