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Instructions for Form 8952

Department of the Treasury

Internal Revenue Service

(Rev. November 2011)

Application for Voluntary Classification Settlement Program (VCSP)

Private Delivery Services

Section references are to the Internal

3) Have satisfied any Form 1099 requirements

Revenue Code unless otherwise noted.

Applicants can use certain private

for each of the workers for the 3 preceding

delivery services designated by the IRS.

calendar years ending before the date Form

General Instructions

These private delivery services include

8952 is filed. A taxpayer will have satisfied

the following:

its Form 1099 filing requirements if it

provided Forms 1099 to the workers being

Purpose of Form

reclassified for the period of time that the

• DHL Express (DHL): DHL Same Day

Use Form 8952 to apply for the Voluntary

workers worked for the taxpayer. For

Service.

Classification Settlement Program

example, a taxpayer who has only been in

(VCSP).

business for two years will have satisfied its

Form 1099 filing requirements if it provided

• Federal Express (FedEx): FedEx

DO NOT send payment with Form

the workers being reclassified with Forms

International Priority Overnight, FedEx

8952. You will submit payment

1099 for those two years.

Standard Overnight, FedEx 2Day, FedEx

later with a signed closing

CAUTION

International Priority, and FedEx International

agreement. If you submit payment with

4) Have consistently treated the workers as

First.

Form 8952, it may cause processing

non-employees.

delay.

5) Have no dispute with the Internal Revenue

• United Parcel Service (UPS): UPS Next Day

Voluntary Classification

Service as to whether the workers are

Air, UPS Next Day Air Saver, UPS 2

Day

non-employees or employees for federal

Settlement Program

Air A.M., UPS Worldwide Express Plus, and

employment tax purposes.

UPS Worldwide Express.

The Internal Revenue Service (IRS) has

developed a new program to provide an

6) Not be under examination by the Internal

Revenue Service.

opportunity for taxpayers to voluntarily

The private delivery service can tell the

reclassify workers as employees for

taxpayer how to get written proof of mailing.

7) Not be under examination by the

federal employment tax purposes. The

Department of Labor or any state agency

Voluntary Classification Settlement

for the proper classification of the workers.

Program (VCSP) allows eligible taxpayers

to obtain relief similar to that available

Where to File

8) a. Not have been examined previously by

through the Classification Settlement

the Internal Revenue Service or the

File Form 8952 by United States Postal

Program (CSP) for taxpayers under

Department of Labor for the

Service or private delivery service.

examination. The VCSP is an optional

classification of workers; or,

program that provides taxpayers not

For United States Postal Service, mail

under examination with an opportunity to

Form 8952 to:

b. If the taxpayer has been examined

voluntarily reclassify their workers as

previously by the Internal Revenue

Internal Revenue Service

employees for future tax periods, with

Service or the Department of Labor for

Government Entities Compliance Unit

limited federal employment tax liability for

the classification of workers, taxpayer

P.O. Box 12220

the past non-employee treatment. To

must have complied with the results of

Ogden, UT 84412

participate in the program, the taxpayer

the prior examination.

For private delivery service, mail Form

must meet certain eligibility requirements,

8952 to:

apply to participate in the VCSP, and

In addition, as part of the VCSP, a taxpayer

enter into a closing agreement with the

must agree to extend the period of limitations

Internal Revenue Service

IRS. For more information on the VCSP,

on assessment of employment taxes for 3

Government Entities Compliance Unit

years for the first, second, and third calendar

see Announcement 2011-64. For the

1973 N. Rulon White Blvd.

years beginning after the date the taxpayer

latest information about Form 8952 and

Mail Stop 7700

elects to begin treating the workers as

its instructions, go to

Ogden, UT 84404

employees under the VCSP closing

form8952.

agreement. The taxpayer has the right to

Who Must Sign

Eligibility Requirements

refuse to extend the period of limitations on

assessment or to limit the extension to

Form 8952 must be signed by the

To participate in the VCSP, taxpayers

particular issues or to a particular period of

taxpayer under penalties of perjury. The

must meet certain eligibility requirements

time. However, if the taxpayer refuses to

taxpayer’s representative may not sign

and certify that they meet those

extend the period of limitations on assessment

Form 8952. By signing Form 8952,

requirements on Form 8952.

or provides only a limited extension, the IRS

including all representations in Part V, the

Specifically, to be eligible for the

will not execute the VCSP closing agreement.

taxpayer is representing that it is eligible

VCSP, a taxpayer must:

for this program and that all information

When to File

presented is correct to the best of its

1) Want to voluntarily reclassify certain

knowledge. In addition, the taxpayer

File Form 8952 at any time. However,

workers as employees for federal income

understands that by participating in the

Form 8952 should be filed at least 60

tax withholding, Federal Insurance

VCSP the taxpayer agrees to extend the

Contributions Act (FICA), and Federal

days before the date you want to begin

3-year period of limitations on

Unemployment Tax Act taxes (collectively,

treating the class or classes of workers as

assessment of employment taxes for 3

federal employment taxes) for future tax

employees.

additional years, for periods beginning in

periods.

the first, second, and third calendar years

beginning after the date on which the

2) Be presently treating the workers as

taxpayer has agreed under the VCSP

non-employees.

Oct 27, 2011

Cat. No. 58045V

Instructions For Form 8952 - Application For Voluntary Classification Settlement Program (Vcsp) - 2011

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