Internal Revenue Service United States Department of the Treasury

Instructions for Form 8952 (12/2012)

Application for Voluntary Classification Settlement Program (VCSP)

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 12/2012


Table of Contents

  • General Instructions
    • Future Developments
    • Purpose of Form
    • Voluntary Classification Settlement Program (VCSP)
    • Eligibility Requirements
    • When To File
    • Where To File
      • Who Must Sign
      • Assembling the Application
    • Specific Instructions
      • Line 2. Employer Identification Number (EIN)
      • Line 10
      • Part II
      • Line 16
      • Line 17
      • Line 18
      • Line 20
      • Line 24
      • Paid Preparer Use Only
    • Instructions for Form 8952 - Notices
      • Privacy Act and Paperwork Reduction Act Notice.
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