EMPLOYMENT TAX

Internal Revenue Bulletin 2011-41 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement 2011–64, page 503. This announcement provides notice and details regarding the new Voluntary Classification Settlement Program (VCSP). The VCSP will allow eligible taxpayers to obtain similar relief to that obtained in the current Classification Settlement Program (CSP), which is only available to taxpayers under IRS examination. The VCSP is optional and provides taxpayers with an opportunity to voluntarily reclassify their workers as employees for future tax periods with limited federal employment tax liability for the past nonemployee treatment. To participate, taxpayers must meet certain eligibility requirements, apply to participate in VCSP, and enter into a closing agreement with the IRS.

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▸Contents — Internal Revenue Bulletin 2011-41

Internal Revenue Bulletin 2011-41

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