Form 8952: Application for Voluntary Classification Settlement Program (VCSP)

Form 8952 PDF Details

These representations can be found in Part V on page 2.

Signature: the representations under Part V must be signed by the taxpayer, not the taxpayer's representative.

Payment: you will submit payment later with your signed closing agreement. If you submit payment with Form 8952, it may cause a processing delay.

Line 17: the beginning date of the employment tax period should be at least 120 days after the date you file Form 8952.

Class of workers: a class of workers includes all workers who perform the same or similar services.

Power of attorney: attach a properly completed Form 2848, Power of Attorney and Declaration of Representative, if applicable.