Form 8952 at a glance
What it is: Form 8952 is the Application for Voluntary Classification Settlement Program (VCSP). Use Form 8952 to apply for the Voluntary Classification Settlement Program.[2]
Who signs: Form 8952 must be signed by the taxpayer under penalties of perjury.[2]
To participate in the VCSP, taxpayers must meet certain eligibility requirements and certify on Form 8952 that they meet these requirements.[2]
The VCSP is an optional program that provides taxpayers not under an employment tax examination with an opportunity to voluntarily reclassify their workers as employees for future tax periods with limited federal employment tax liability for past nonemployee treatment.[2]
To participate in the program, the taxpayer must meet certain eligibility requirements, apply to participate in the VCSP, and enter into a closing agreement with the IRS.[2]
A filled-in Form 8952 example: a sole proprietor reclassifies two drivers
How to fill out Form 8952, box by box
Part I, Taxpayer Information, lines 1 to 8
On line 1, enter the taxpayer's name. On line 2, enter the employer identification number (EIN).
Enter the taxpayer's EIN. If the taxpayer doesn't have an EIN, the taxpayer must apply for one.
On line 3, enter the number and street (or P.O. box number if mail is not delivered to a street address) and the Room/Suite. On line 4, enter the city, town or post office, state, and ZIP code.
On line 5, enter the telephone number. On line 6, the website address is optional. On line 7, the fax number is optional. On line 8, the email address is optional.[2]
Line 9, type of entity
On line 9, for the type of entity, check the applicable box.
The boxes are Sole proprietorship, Joint venture, Partnership, C corporation and S corporation.
The other boxes are Cooperative organization described in section 1381 of the Internal Revenue Code, Tax-exempt organization, State or local government (for worker class or position not covered under a section 218 agreement) and Other (specify here).
Lines 10 to 14, the affiliated group
On line 10: Are you a member of an affiliated group? Yes No. If “Yes,” complete the common parent information on lines 11-14: on line 11, the name of common parent of the affiliated group, and on line 12, the EIN of common parent. If “No,” skip to Part II.
On line 13, enter the number and street (or P.O. box number if mail is not delivered to a street address) of common parent. On line 14, enter the city, 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.
The contact person is the person the IRS may contact if there is an issue with the application.
If the contact person doesn't have legal authority to bind the taxpayer, the taxpayer must attach to Form 8952 a properly executed Form 2848.
For the contact person, enter the name and title and the number and street (or P.O. box number if mail is not delivered to a street address).[2]
Part III, lines 15 to 17, the workers to be reclassified
On line 15, enter 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.
For the workers from all classes to be reclassified (shown on line 15), attach a statement listing their names and corresponding social security numbers (SSNs). Failure to attach a list of names and SSNs will delay processing of the application and require additional correspondence.
On line 16, enter a description of the class or classes of workers to be reclassified. If more space is needed, attach separate sheets.
On line 17, enter 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 120 days after the date you file Form 8952.[2]
Part IV, lines 18 to 24, the payment
Enter the taxpayer's name and EIN at the top of page 2.
In Part IV, Payment Calculation Using Section 3509(a) Rates, on line 18, enter total compensation paid in the most recently completed calendar year to all workers to be reclassified.
On line 19, multiply line 18 by 3.24% (0.0324).
On line 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. The social security wage base limit is applied on an employee-by-employee basis.
On line 21, subtract line 20 from line 18.
On line 22, multiply line 21 by 7.44% (0.0744).
On line 23, add lines 19 and 22.
On line 24, multiply line 23 by 10% (0.10). This is the VCSP payment you will submit with your signed closing agreement.
Common mistake: Box 7, Caution: Do not send payment with Form 8952.[2]
Part V, Taxpayer Representations
24 Part V Taxpayer Representations: the representations under Part V must be signed by the taxpayer, not the taxpayer's representative.
A 2 Taxpayer is presently treating the workers as nonemployees.
A 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.
A 4 Taxpayer has consistently treated the workers as nonemployees.
A 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 1 Examination: Taxpayer or, if applicable, any member of the taxpayer's affiliated group is not under employment tax examination by the IRS.
B 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.
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, if the taxpayer has been examined previously, the taxpayer must have complied with the results of the prior examination and not be currently contesting the classification in court.[2]
Signing Form 8952
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.
For a sole proprietorship, the form must be signed and dated by the individual who owns the business.
For a corporation (including a limited liability company (LLC) treated as a corporation), the form must be signed and dated by the president, vice president, treasurer, assistant treasurer, or chief accounting officer; or any other corporate officer (such as tax officer) authorized to sign.
For a partnership, the form must be signed and dated by a partner.[2]
Paid Preparer Use Only
A paid preparer must sign Form 8952 and provide the information in the Paid Preparer Use Only section at the end of the form if the preparer was paid to prepare the form and isn't an employee of the filing entity.
If you are a paid preparer, enter your Preparer Tax Identification Number (PTIN) in the space provided.[2]
More rules for Form 8952
File Form 8952 at any time.[2]
Complete every applicable entry space on Form 8952.[2]
Don't enter “See Attached” instead of completing the entry spaces.[2]
Common questions about Form 8952
Who signs it?
The taxpayer's representative may not sign for the taxpayer.[2]
Is there a deadline?
Form 8952 should be filed at least 120 days before the date you want to begin treating the class or classes of workers as employees.[2]
Where do I file it?
Send Form 8952 to the Internal Revenue Service, Detroit Federal Building, 985 Michigan Avenue, 4th Floor CETO, Detroit, MI 48226.[2]
Are there fees?
You will submit payment later with your signed closing agreement.[2]
Sources
[1] Form 8952 (Rev. November 2024), Application for Voluntary Classification Settlement Program (VCSP), Internal Revenue Service (the Official source link on this page).
[2] Instructions for Form 8952 (Rev. November 2025), Internal Revenue Service.