8952

Application for Voluntary Classification Settlement Program (VCSP)

Agency
IRS
Revision
Rev. November 2024
Fillable fields
55
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8952 online
Page 1 of form 8952

Form 8952: Application for Voluntary Classification Settlement Program (VCSP)

Form 8952, Application for Voluntary Classification Settlement Program (VCSP), is how a taxpayer applies to the VCSP. The IRS says the program provides an opportunity for taxpayers to voluntarily reclassify workers as employees for federal employment tax purposes.

The instructions describe the VCSP as an optional program for taxpayers not under an employment tax examination, letting them reclassify workers as employees for future tax periods with limited federal employment tax liability for past nonemployee treatment. To take part, the taxpayer meets the program's requirements, applies on this form and enters into a closing agreement with the IRS. The form lists the taxpayer's representations in Part V and figures the VCSP payment in Part IV.

The form says "Do not send payment with Form 8952." You can fill out the PDF free in your browser on this page and download it without an account.

What's on Form 8952

Part I: taxpayer information

Lines 1 to 14: name, EIN, address, phone and optional website, fax and email, the type of entity, and common parent details for an affiliated group.

Part II: contact person

Name, title, address, phone and optional fax and email of the person the IRS may contact, with a note to attach Form 2848 if applicable.

Part III: workers to be reclassified

Line 15 is the total number of workers, line 16 describes the class or classes, and line 17 is the date to begin treating them as employees.

Part IV: payment calculation

Lines 18 to 24 use section 3509(a) rates: 3.24% of compensation, 7.44% of compensation up to the social security wage base, and 10% of their sum.

Part V: taxpayer representations

Section A covers how the workers have been treated, including filing all required Forms 1099 for the 3 preceding calendar years. Section B covers IRS, Department of Labor and state examinations.

Signature and paid preparer

The taxpayer's signature and date, and a Paid Preparer Use Only section with the preparer's name, PTIN and firm details.

How to fill out Form 8952

  1. 1

    Part I

    Enter the taxpayer's details and check one entity type. The instructions say the taxpayer needs an EIN by the time Form 8952 is filed, applied for at IRS.gov/EIN or with Form SS-4. Lines 11 to 14 are skipped if line 10 is no.

  2. 2

    Part II

    Name the contact person. If that person cannot legally bind the taxpayer, attach Form 2848. The instructions say to enter "Voluntary Classification Settlement Program" on its line 3, leave the tax form number and years blank, and check the box on line 4.

  3. 3

    Lines 15 to 17

    Enter the number of workers and attach a statement listing their names and Social Security numbers. Describe each class. On line 17, enter the first day of the calendar year or quarter to start employee treatment, which the form says should be at least 120 days after filing.

  4. 4

    Lines 18 to 23

    Line 18 is total compensation paid to the workers in the most recently completed calendar year. Line 19 is 3.24% of it. Line 20 is pay above the social security wage base, which the instructions give as $168,600 for 2024, $176,100 for 2025 and $184,500 for 2026. Line 22 is 7.44% of line 21, and line 23 adds lines 19 and 22.

  5. 5

    Line 24

    Multiply line 23 by 10%. The form says this is the VCSP payment submitted with the signed closing agreement, not with the application.

  6. 6

    Part V and signature

    Read each representation, then the taxpayer signs and dates. A paid preparer who is not an employee of the filer also signs and enters a PTIN.

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Where to send it, timing and payment

Where to send

The instructions give this address: Internal Revenue Service, Detroit Federal Building, 985 Michigan Avenue, 4th Floor CETO, Detroit, MI 48226.

When to file

The instructions say Form 8952 can be filed at any time, but should be filed at least 120 days before the date to begin treating the workers as employees.

No payment with the form

Payment is sent later with the signed closing agreement. The form says sending payment with Form 8952 may cause a processing delay.

Order of attachments

Form 8952 and its attached statement first, then Form 2848 if applicable. The taxpayer's name and EIN go at the top of each supporting statement.

Every entry space

The instructions say to complete every applicable entry space and not write "See Attached" in place of an entry.

Related forms

Who fills out Form 8952?

  • Businesses treating workers as nonemployees

    A taxpayer that presently treats a class of workers as nonemployees and wants to treat them as employees for federal income tax withholding, FICA and FUTA taxes for future tax periods.

  • Many kinds of entities

    Line 9 lists sole proprietorships, joint ventures, partnerships, C and S corporations, section 1381 cooperatives, tax-exempt organizations, state or local governments for workers not covered under a section 218 agreement, and other entities.

  • Members of an affiliated group

    A corporation in an affiliated group answers yes on line 10 and gives the common parent's name, EIN and address on lines 11 to 14.

  • Individuals with a household worker

    The line 18 instructions cover an individual (not a business) who submits Form 8952 for a household worker.

  • Who signs

    The taxpayer signs under penalties of perjury, not the taxpayer's representative. The instructions name the owner of a sole proprietorship, a corporate officer, a partner, or an estate or trust fiduciary.

The taxpayer that has been treating the workers as nonemployees completes and signs it, and a paid preparer may prepare it.

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Questions about Form 8952

What is the Voluntary Classification Settlement Program?

The IRS says it provides an opportunity for taxpayers to voluntarily reclassify workers as employees for federal employment tax purposes, for future tax periods.

Is payment sent with Form 8952?

No. The form says not to send payment with it. The VCSP payment from line 24 is submitted later with the signed closing agreement.

How is the VCSP payment figured?

Part IV takes 3.24% of the workers' compensation for the most recently completed calendar year, adds 7.44% of the compensation up to the social security wage base, and multiplies the sum by 10%.

Can a representative sign Form 8952?

No. The form says the Part V representations include a penalty of perjury statement and are signed by the taxpayer, not the taxpayer's representative.

When should Form 8952 be filed?

The instructions say at any time, but at least 120 days before the date the taxpayer wants to begin treating the workers as employees.

Where is Form 8952 mailed?

To Internal Revenue Service, Detroit Federal Building, 985 Michigan Avenue, 4th Floor CETO, Detroit, MI 48226, according to the instructions.