Form 8952 — Application for Voluntary Classification

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8952.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Form

8952¶

(Rev. November 2024) Department of the Treasury Internal Revenue Service

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Application for Voluntary Classification Settlement Program (VCSP)¶

Do not send payment with Form 8952. Go to www.irs.gov/Form8952 for instructions and the latest information.

OMB No. 1545-0029

Caution: Taxpayer must make certain representations in order to be eligible to participate in the VCSP. These representations can be found in Part V on page 2.

Part I Taxpayer Information

1 Taxpayer’s name	2 Employer identification number (EIN)	2 Employer identification number (EIN)
3 Number and street (or P.O. box number if mail is not delivered to a street address)	3 Number and street (or P.O. box number if mail is not delivered to a street address)	Room/Suite

4 City, town or post office, state, and ZIP code

5 Telephone number 6 Website address (optional)

7 Fax number (optional) 8 Email address (optional)

9 Type of entity. Check the applicable box:

Sole proprietorship Joint venture Partnership C corporation S corporation

Cooperative organization described in section 1381 of the Internal Revenue Code Tax-exempt organization State or local government (for worker class or position not covered under a section 218 agreement) Other (specify here)

10 Are you a member of an affiliated group?

Yes No If “Yes,” complete the common parent information on lines 11–14. If “No,” skip to Part II. 11 Name of common parent of the affiliated group 12 EIN of common parent

13 Number and street (or P.O. box number if mail is not delivered to a street address) of common parent

14 City, town or post office, state, and ZIP code of common parent

Part II Contact Person Attach a properly completed Form 2848, Power of Attorney and Declaration of Representative, if applicable. Also see Special instructions for Form 2848 in the instructions.

Name and title of contact person
Contact person’s number and street (or P.O. box number if mail is not delivered to a street address)
Contact person’s city, town or post office, state, and ZIP code
Contact person’s telephone number
Contact person’s fax number (optional)

• Contact person’s email address (optional)

Form 8952 (Rev. 11-2024) Page 2 Taxpayer’s name EIN

Part IV Payment Calculation Using Section 3509(a) Rates (see instructions)

18 Enter total compensation paid in the most recently completed calendar year to all workers to be reclassified. See instructions . . . . . . . . . . . 18 19 Multiply line 18 by 3.24% (0.0324) . . . . . . . . . . . . . . . . . . . . . . . 20 Enter any compensation included on line 18 that exceeded the social security wage base for any worker or workers for the most recently completed calendar year. See instructions . . . . . . . . . . . . . . . . 20 21 Subtract line 20 from line 18 . . . . . . . . . . . . . . . . . 21 22 Multiply line 21 by 7.44% (0.0744) . . . . . . . . . . . . . . . . . . . . . . . 23 Add lines 19 and 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 Multiply line 23 by 10% (0.10). This is the VCSP payment you will submit with your signed closing agreement. See instructions . . . . . . . . . . . . . . . . . . . . . . . . .	18	19
18 Enter total compensation paid in the most recently completed calendar year to all workers to be reclassified. See instructions . . . . . . . . . . . 18 19 Multiply line 18 by 3.24% (0.0324) . . . . . . . . . . . . . . . . . . . . . . . 20 Enter any compensation included on line 18 that exceeded the social security wage base for any worker or workers for the most recently completed calendar year. See instructions . . . . . . . . . . . . . . . . 20 21 Subtract line 20 from line 18 . . . . . . . . . . . . . . . . . 21 22 Multiply line 21 by 7.44% (0.0744) . . . . . . . . . . . . . . . . . . . . . . . 23 Add lines 19 and 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 Multiply line 23 by 10% (0.10). This is the VCSP payment you will submit with your signed closing agreement. See instructions . . . . . . . . . . . . . . . . . . . . . . . . .	18	22
18 Enter total compensation paid in the most recently completed calendar year to all workers to be reclassified. See instructions . . . . . . . . . . . 18 19 Multiply line 18 by 3.24% (0.0324) . . . . . . . . . . . . . . . . . . . . . . . 20 Enter any compensation included on line 18 that exceeded the social security wage base for any worker or workers for the most recently completed calendar year. See instructions . . . . . . . . . . . . . . . . 20 21 Subtract line 20 from line 18 . . . . . . . . . . . . . . . . . 21 22 Multiply line 21 by 7.44% (0.0744) . . . . . . . . . . . . . . . . . . . . . . . 23 Add lines 19 and 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 Multiply line 23 by 10% (0.10). This is the VCSP payment you will submit with your signed closing agreement. See instructions . . . . . . . . . . . . . . . . . . . . . . . . .	18	23
18 Enter total compensation paid in the most recently completed calendar year to all workers to be reclassified. See instructions . . . . . . . . . . . 18 19 Multiply line 18 by 3.24% (0.0324) . . . . . . . . . . . . . . . . . . . . . . . 20 Enter any compensation included on line 18 that exceeded the social security wage base for any worker or workers for the most recently completed calendar year. See instructions . . . . . . . . . . . . . . . . 20 21 Subtract line 20 from line 18 . . . . . . . . . . . . . . . . . 21 22 Multiply line 21 by 7.44% (0.0744) . . . . . . . . . . . . . . . . . . . . . . . 23 Add lines 19 and 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 Multiply line 23 by 10% (0.10). This is the VCSP payment you will submit with your signed closing agreement. See instructions . . . . . . . . . . . . . . . . . . . . . . . . .	18	24

Caution: Since the representations include the penalty of perjury statement, the representations under Part V must be signed by the taxpayer, not the taxpayer’s representative. A Treatment of Workers 1 Taxpayer wants to voluntarily reclassify certain workers as employees for federal income tax withholding, Federal Insurance Contributions Act taxes, and Federal Unemployment Tax Act taxes (collectively, federal employment taxes) for future tax periods. 2 Taxpayer is presently treating the workers as nonemployees. 3 Taxpayer has filed all required Forms 1099 for each of the workers to be reclassified for the 3 preceding calendar years ending before the date of this application. 4 Taxpayer has consistently treated the workers as nonemployees. 5 There is no current dispute between the taxpayer and the IRS as to whether the class or classes of workers are nonemployees or employees for federal employment tax purposes. B Examination 1 Taxpayer or, if applicable, any member of the taxpayer’s affiliated group is not under employment tax examination by the IRS. 2 Taxpayer is not under examination by the Department of Labor or any state agency concerning the proper classification of the class or classes of workers. 3 a Taxpayer has not been examined previously by the IRS or the Department of Labor concerning the proper classification of the class or classes of workers; or b Taxpayer has been examined previously by the IRS or the Department of Labor concerning the proper classification of the

class or classes of workers and the taxpayer has complied with the results of the prior examination. Caution: Do not send payment with Form 8952. You will submit payment later with your signed closing agreement. If you submit payment with Form 8952, it may cause a processing delay.

Sign Here	Under penalties of perjury, I declare that I have examined this submission, including any accompanying documents, and to the best of my knowledge and belief, all of the facts contained herein are true, correct, and complete. Taxpayer’s signature Date
Paid Preparer Use Only	Print/Type preparer’s name	Preparer’s signature	Date	Date	Check if self-employed	PTIN
Paid Preparer Use Only	Firm’s name	Firm’s name	Firm’s name	Firm’s EIN	Firm’s EIN	Firm’s EIN
Paid Preparer Use Only	Firm’s address	Firm’s address	Firm’s address	Phone no.	Phone no.	Phone no.

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