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Instructions for Form 8952
(Rev. November 2016)Department of the Treasury
Internal Revenue ServiceNow use with Form 8952 (Rev. November 2013)
Application for Voluntary Classification Settlement Program
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What is form 8952 and its?
Form 8952 is the Application for Voluntary Classification Settlement Program (VCSP), which allows employers to reclassify their workers as employees for federal employment tax purposes.
Who is required to file form 8952 and its?
Employers who want to voluntarily reclassify their workers as employees for federal employment tax purposes are required to file form 8952.
How to fill out form 8952 and its?
Form 8952 can be filled out by providing the required information about the employer, the workers to be reclassified, the tax years involved, and signing the form.
What is the purpose of form 8952 and its?
The purpose of form 8952 is to allow employers to voluntarily reclassify their workers as employees for federal employment tax purposes, in order to correct misclassification issues and potentially reduce penalties.
What information must be reported on form 8952 and its?
Information such as employer details, worker details, tax years involved, and the reason for requesting the reclassification must be reported on form 8952.
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