Instructions for Form 8952 - Introductory Material

Future Developments

For the latest information about developments related to Form 8952 and its instructions, such as legislation enacted after they were published, go to

What's New

For applications filed after May 1, 2014, attach a statement listing the names and corresponding social security numbers of the workers for all classes to be reclassified, as indicated on line 15.


Employer's effective rate. The effective rate for a volunteering employer's social security tax on wages paid after 2012 is revised to 7.44% (.0744) to reflect the expiration of the payroll tax holiday. 
Modified VCSP. The modified VCSP has expired. The program ended on June 30, 2013.

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