General Instructions

Purpose of Form

Use Form 8952 to apply for the Voluntary Classification Settlement Program.

DO NOT send payment with Form 8952. You will submit payment later with a signed closing agreement. If you submit payment with Form 8952, it may cause a processing delay.

Voluntary Classification Settlement Program (VCSP)

The VCSP provides an opportunity for taxpayers to voluntarily reclassify workers as employees for federal employment tax purposes. The VCSP allows eligible taxpayers to obtain relief similar to that available through the Classification Settlement Program (CSP) for taxpayers under examination.

The VCSP is an optional program that provides taxpayers not under an employment tax examination with an opportunity to voluntarily reclassify their workers as employees for future tax periods with limited federal employment tax liability for past nonemployee treatment. To participate in the program, the taxpayer must meet certain eligibility requirements, apply to participate in the VCSP, and enter into a closing agreement with the IRS.

For more information on the VCSP, see Announcement 2012-45 in Internal Revenue Bulletin 2012-51 available at

Eligibility Requirements

To participate in the VCSP, taxpayers must meet certain eligibility requirements and certify on Form 8952 that they meet these requirements.

Specifically, to be eligible for the VCSP, a taxpayer must:

  1. Want to voluntarily reclassify certain workers as employees for federal income tax withholding, Federal Insurance Contributions Act (FICA), and Federal Unemployment Tax Act (FUTA) taxes (collectively, federal employment taxes) for future tax periods;

  2. Be presently treating the workers as nonemployees;

  3. Have filed all required Forms 1099 for each of the workers to be reclassified for the 3 preceding calendar years ending before the date Form 8952 is filed (a taxpayer will meet this requirement if it filed all required Forms 1099 for the workers being reclassified for the period of time that the workers worked for the taxpayer; for example, a taxpayer who has only been in business for 2 years meets this requirement if the taxpayer filed all required Forms 1099 for the workers being reclassified for those 2 years);

  4. Have consistently treated the workers as nonemployees;

  5. Have no current dispute with the IRS as to whether the workers are nonemployees or employees for federal employment tax purposes;

  6. Not be under employment tax examination by the IRS (if the taxpayer is a member of an affiliated group, this requirement is met only if no member of the affiliated group is under employment tax examination by the IRS);

  7. Not be under examination by the Department of Labor or any state agency concerning the proper classification of the class or classes of workers; and

  8. a. Not have been examined previously by the IRS or the Department of Labor concerning the proper classification of the class or classes of workers; or  
    b. If the taxpayer has been examined previously by the IRS or the Department of Labor concerning the proper classification of the class or classes of workers, the taxpayer must have complied with the results of the prior examination and not be currently contesting the classification in court.

When To File

File Form 8952 at any time. However, Form 8952 should be filed at least 60 days before the date you want to begin treating the class or classes of workers as employees.

Where To File

Send Form 8952 to the following address.

Detroit Federal Building 
985 Michigan Avenue 
4th Floor CETO 
Detroit, Michigan 48226

Private delivery services.   You can use certain private delivery services designated by the IRS. These private delivery services include only the following.
  • Federal Express (FedEx): FedEx First Overnight, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Next Flight Out, FedEx International Priority, FedEx International First, and FedEx International Economy.

  • United Parcel Service (UPS): UPS Next Day Air Early AM, UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

  The private delivery service can tell you how to get written proof of the mailing date.

Who Must Sign

Form 8952 must be signed by the taxpayer under penalties of perjury. The taxpayer’s representative may not sign for the taxpayer. By signing Form 8952, including all representations in Part V, you are representing that the taxpayer is eligible for this program and that all information presented is correct to the best of your knowledge.

For a sole proprietorship, the form must be signed and dated by the individual who owns the business.

For a corporation (including a limited liability company (LLC) treated as a corporation), the form must be signed and dated by:

  • The president, vice president, treasurer, assistant treasurer, chief accounting officer; or

  • Any other corporate officer (such as tax officer) authorized to sign.

For a partnership, the form must be signed and dated by a general partner. For an LLC classified as a partnership, the form must be signed by a member or manager who would be authorized to sign the partnership’s Form 1065, U.S. Return of Partnership Income. For more information on who can sign for a partnership, see the Instructions for Form 1065.

For an estate or trust, the form must be signed and dated by the fiduciary or an authorized representative. If there are joint fiduciaries or representatives, only one is required to sign the form.

If the form is filed on behalf of the taxpayer by a receiver, trustee, or assignee, the fiduciary must sign the form.

Assembling the Application

To ensure the application is both timely and correctly processed, attach all documents in the following order.

  1. Form 8952 and attached statement (see Line 15 instructions).

  2. Form 2848, Power of Attorney and Declaration of Representative, if applicable. See Part II. Contact Person, later.

Complete every applicable entry space on Form 8952. Do not enter “See Attached” instead of completing the entry spaces. If more space is needed, attach separate sheets using the same size and format as the printed forms. If there are supporting statements and attachments, arrange them in the same order as the lines they support and attach them last. Show the total dollar figure on Form 8952, Part IV. Enter the taxpayer’s name and EIN at the top of each supporting statement or attachment.

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