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

Effective October 1, 2015, there is a new address for sending Form 8952. See Where to File, below.


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.

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