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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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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.
Employers who want to voluntarily reclassify their workers as employees for federal employment tax purposes are required to file form 8952.
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.
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.
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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