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فرم 8952 دستورالعمل ها

دستورالعمل های فرم 8952، درخواست برنامه تسویه حساب طبقه بندی داوطلبانه (VCSP)

بازبینی شده در نوامبر 2023

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  • فرم 8952 - درخواست برای برنامه تسویه حساب (VCSP)
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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 8952  
(Rev. November 2023)  
Application for Voluntary Classification Settlement Program (VCSP)  
Section references are to the Internal Revenue Code unless  
otherwise noted.  
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);  
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 IRS.gov/Form8952.  
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;  
General Instructions  
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);  
Purpose of Form  
Use Form 8952 to apply for the Voluntary Classification  
Settlement Program.  
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  
DON’T send payment with Form 8952. You will  
submit payment later with a signed closing  
!
CAUTION  
agreement. If you submit payment with Form 8952, it  
may cause a processing delay.  
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.  
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.  
When To File  
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.  
File Form 8952 at any time. However, Form 8952 should be  
filed at least 120 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.  
Internal Revenue Service  
Detroit Federal Building  
985 Michigan Avenue  
4th Floor CETO  
For more information on the VCSP, see Announcement  
2012-45 in Internal Revenue Bulletin 2012-51, available at  
Detroit, MI 48226  
Eligibility Requirements  
To participate in the VCSP, taxpayers must meet certain  
eligibility requirements and certify on Form 8952 that they  
meet these requirements.  
Private delivery services. You can use certain private  
delivery services (PDS) designated by the IRS to meet the  
“timely mailing as timely filing” rule for tax returns. Go to  
IRS.gov/PDS for the current list of designated services. The  
PDS can tell you how to get written proof of the mailing date.  
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;  
For the IRS mailing address to use if you’re using PDS, go  
PDS can’t deliver items to P.O. boxes. You must use  
the U.S. Postal Service to mail any item to an IRS  
!
CAUTION  
2. Be presently treating the workers as nonemployees;  
P.O. box address.  
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;  
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’re representing that the taxpayer is eligible for  
Nov 17, 2023  
Cat. No. 58045V  
 
this program and that all information presented is correct to  
the best of your knowledge.  
An affiliated group is one or more chains of includible  
corporations (section 1504(a)) connected through stock  
ownership with a common parent corporation. The common  
parent must be an includible corporation and the following  
requirements must be met.  
For a sole proprietorship, the form must be signed and  
dated by the individual who owns the business.  
The common parent must own directly stock that  
represents at least 80% of the total voting power and at  
least 80% of the total value of the stock of at least one of  
the other includible corporations.  
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.  
Stock that represents at least 80% of the total voting  
power and at least 80% of the total value of the stock of  
each of the other corporations (except for the common  
parent) must be owned directly by one or more of the  
other includible corporations.  
For a partnership, the form must be signed and dated by a  
partner. For an LLC classified as a partnership, the form must  
be signed by a member 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 this purpose, the term “stock” generally doesn’t  
include any stock that (a) is nonvoting, (b) is nonconvertible,  
(c) is limited and preferred as to dividends and doesn’t  
participate significantly in corporate growth, and (d) has  
redemption and liquidation rights that don’t exceed the issue  
price of the stock (except for a reasonable redemption or  
liquidation premium). See section 1504(a)(4).  
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.  
Part II. Contact Person  
The contact person is the person the IRS may contact if there  
is an issue with the application. If the contact person doesn’t  
have legal authority to bind the taxpayer, the taxpayer must  
attach to Form 8952 a properly executed Form 2848.  
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.  
Special instructions for Form 2848. On Form 2848, line 3,  
enter “Voluntary Classification Settlement Program” as the  
Description of Matter. Leave the entry spaces for Tax Form  
Number and for Year(s) or Period(s) blank. Check the box on  
Form 2848, line 4.  
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.  
Line 15  
For the workers from all classes to be reclassified (shown on  
line 15), attach a statement listing their names and  
corresponding social security numbers.  
Complete every applicable entry space on Form 8952.  
Don’t 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.  
Failure to attach a list of names and social security  
numbers will delay processing of the application and  
require additional correspondence.  
TIP  
Line 16  
If more space is needed, attach separate sheets. Enter the  
taxpayer's name and EIN at the top of each sheet.  
Specific Instructions  
Line 17  
Enter the beginning date of the employment tax period  
(calendar year or quarter) for which you want to begin treating  
the class or classes of workers as employees. To allow the  
IRS time to process your application, this date should be at  
least 120 days after the date you file Form 8952.  
Line 2. Employer Identification  
Number (EIN)  
Enter the taxpayer’s EIN. If the taxpayer doesn’t have an EIN,  
the taxpayer must apply for one. An EIN can be applied for in  
one of the following ways.  
The IRS will make every effort to process Form 8952  
Go to IRS.gov/EIN. The EIN is issued immediately once  
the application information is validated.  
Faxing or mailing Form SS-4, Application for Employer  
Identification Number.  
with sufficient time to allow for the voluntary  
reclassification on the requested date.  
TIP  
Example. If you want to begin treating a class or classes  
of workers as employees for the first quarter of 2025, you will  
enter January 1, 2025. In this case, you should file Form  
8952 at least 120 days before January 1, 2025.  
If you want to begin treating a class or classes of workers  
as employees for the fourth quarter of 2024, you will enter  
October 1, 2024. In this case, you should file Form 8952 at  
least 120 days before October 1, 2024.  
The taxpayer must have received an EIN by the time Form  
8952 is filed for the form to be processed. For more  
information about EINs, see Pub. 1635.  
Line 10  
Check the box that applies. If you aren’t a member of an  
affiliated group, you can skip lines 11–14.  
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Instructions for Form 8952  
isn’t an employee of the filing entity. The preparer must give  
you a copy of the form in addition to the copy to be filed with  
the IRS.  
Part IV. Payment Calculation Using  
Section 3509(a) Rates  
Line 18  
If you are a paid preparer, enter your Preparer Tax  
Identification Number (PTIN) in the space provided. If you  
work for a tax preparation firm, you must also enter the firm’s  
name, address, and EIN. However, you can’t use the EIN of  
the tax preparation firm in place of your PTIN.  
Enter the total compensation paid in the most recently  
completed calendar year to all workers to be reclassified.  
See exceptions below.  
An individual (not a business) submits Form 8952 for a  
household worker. Enter the total payment of the most  
recent full year's compensation paid to the worker. If the  
current year is the first year the worker performed  
services, the total payment would be the amount paid to  
the worker from the beginning of the year or from the  
beginning date of work up to the signing of the Form  
8952.  
You can apply for a PTIN online or by filing Form W-12,  
IRS Paid Preparer Tax Identification Number (PTIN)  
Application and Renewal. For more information about  
applying for a PTIN online, visit IRS.gov/PTIN.  
Generally, don’t complete this section if you are filing the  
form as a reporting agent and have a valid Form 8655,  
Reporting Agent Authorization, on file with the IRS. However,  
a reporting agent must complete this section if the reporting  
agent offered legal advice, for example, advising the client on  
determining whether its workers are employees or  
U.S. Territory (including Puerto Rico, U.S. Virgin Islands,  
American Samoa, Guam, and the Commonwealth of the  
Northern Mariana Islands). U.S. Territories have no  
Form(s) 1099 filing requirements. Enter the total payment  
of the most recent full year's compensation paid to the  
worker. If the current year is the first year the worker  
performed services, the total payment would be the  
amount paid to the worker from the beginning of the year  
or from the beginning date of work up to the signing of  
the Form 8952.  
independent contractors for federal tax purposes.  
Privacy Act and Paperwork Reduction Act Notice. We  
ask for the information on this form to carry out the Internal  
Revenue laws of the United States. We need this information  
to determine your eligibility to participate in this program and  
to calculate the appropriate payment under the VCSP. Our  
authority to ask for the information on this form is Subtitle C,  
Employment Taxes, of the Internal Revenue Code. Section  
6109 requires you to provide your identifying number. You  
aren’t required to apply for the VCSP; however, if you apply,  
you must provide the information requested.  
Taxpayer did not pay independent contractors in the tax  
year prior to filing Form 8952. Applicant has no prior  
Form 1099 filing requirement. If the current year is the  
first year the worker performed services, the total  
payment would be the amount paid to the worker from  
the beginning of the year or from the beginning date of  
work up to the signing of the Form 8952.  
Failure to provide all the requested information may  
prevent the processing of your application; providing false or  
fraudulent information may subject you to penalties. We may  
disclose this information to the Department of Justice for civil  
or criminal litigation, and to cities, states, the District of  
Columbia, and U.S. commonwealths and territories for use in  
administering their tax laws. We may also disclose this  
information to other countries under a tax treaty, to federal  
and state agencies to enforce federal non-tax criminal laws,  
and to intelligence agencies to combat terrorism.  
Nonemployee compensation of $600 or more can  
generally be found reported in box 1 of the Form  
1099-NEC, Nonemployee Compensation, filed for  
TIP  
the worker for the most recently completed calendar year.  
See the instructions for box 1 of Form 1099-NEC for details.  
Line 20  
The social security wage base is applied on an  
employee-by-employee basis. The social security wage base  
for calendar year 2022 was $147,000. The social security  
wage base for calendar year 2023 is $160,200. The social  
security wage base for calendar year 2024 will be $168,600.  
You aren’t required to provide the information requested  
on a form that is subject to the Paperwork Reduction Act  
unless the form displays a valid OMB control number. Books  
or records relating to a form or its instructions must be  
retained as long as their contents may become material in the  
administration of any Internal Revenue law. Generally, tax  
returns and return information are confidential, as required by  
section 6103.  
Example. A taxpayer filing Form 8952 in December of  
2023 with one worker would look to compensation paid to the  
worker in 2022 because 2022 is the most recently completed  
calendar year. If the worker received $152,300 in  
compensation in 2022, the taxpayer would subtract $147,000  
from $152,300 and enter $5,300 on line 20.  
The time needed to complete and file this form will vary  
depending on individual circumstances. The estimated  
burden for taxpayers who file this form is shown below.  
Line 24  
Multiply the amount on line 23 by 10% (0.10). This is the  
amount required to be paid upon IRS acceptance of your  
application and execution of your VCSP closing agreement.  
DON’T 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.  
Recordkeeping .  
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6 hr., 56 min.  
18 min.  
Learning about the law or the form.  
Preparing and sending the form to the IRS  
25 min.  
Paid Preparer Use Only  
If you have comments concerning the accuracy of these time  
estimates or suggestions for making this form simpler, we  
would be happy to hear from you. You can send us  
comments from IRS.gov/FormComments. Or you can send  
your comments to:  
A paid preparer must sign Form 8952 and provide the  
information in the Paid Preparer Use Only section at the end  
of the form if the preparer was paid to prepare the form and  
-3-  
Instructions for Form 8952  
Internal Revenue Service  
Although we can’t respond individually to each comment  
received, we do appreciate your feedback and will consider  
your comments as we revise our tax forms, instructions, and  
publications.  
Tax Forms and Publications  
1111 Constitution Ave. NW, IR-6526  
Washington, DC 20224  
Don’t send this form to this office. Instead, see Where To  
File, earlier.  
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Instructions for Form 8952