Rev. November 2023
Form 8952 is a document provided by the Department of the Treasury's Internal Revenue Service (IRS) for taxpayers who wish to apply for the Voluntary Classification Settlement Program (VCSP). The form collects information about the taxpayer, such as name and EIN, as well as details about the class or classes of workers to be reclassified as employees for federal income tax withholding. The document also includes instructions and cautionary statements regarding the representations that must be signed by the taxpayer. The form should not be submitted with payment but rather with a signed closing agreement. The IRS uses this information to process applications for the VCSP.
You can file Form 8952, Employer Identification Number (EIN) Application, along with Form 8952, Close Agreement for Voluntary Classification Settlement Program, to apply for the VCSP. The IRS will review your application and issue an EIN if you are eligible.
Form 8952 is one of Tax forms that are documents used to report information related to taxes to the relevant tax authority. There are various types of tax forms, including federal, state, and local tax forms, which can vary depending on the taxpayer's circumstances and location.
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