Form 8952 - Application for Voluntary Classification Settlement Program

Form 8952 was created by the IRS in conjunction with a new program developed to permit taxpayers to voluntarily reclassify workers as employees for federal employment tax purposes and obtain similar relief to that obtained in the current Classification Settlement Program. To participate in the program, taxpayers must meet certain eligibility requirements, apply to participate in VCSP, and enter into closing agreements with the IRS.

The latest form for Form 8952 - Application for Voluntary Classification Settlement Program expires 2022-02-28 and can be found here.