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Official form guide
Form 8952: Application for Voluntary Classification Settlement Program (VCSP)
IRS Form 8952 is the Application for Voluntary Classification Settlement Program (VCSP) that taxpayers use to request reclassification of workers as employees. It must be filed at least 120 days before the intended reclassification date.
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IRS Form 8952 - Application for Voluntary Classification Settlement Program (VCSP)
IRS Form 8952 is the Application for Voluntary Classification Settlement Program (VCSP) that taxpayers use to request reclassification of workers as employees. It must be filed at least 120 days before the intended reclassification date.
Risk Radar
Scan points- 1Do not send payment with Form 8952 or the filing may be delayed.
- 2Including payment with the Form 8952 submission.
- 3Using "See Attached" instead of completing entry spaces.
- 4Signing the form as a representative rather than the taxpayer.
- 5Sending the form via a PDS to a P.O. box address.
Plain English
Form 8952 lets a business ask the IRS to change workers from independent contractors to employees under the VCSP. You fill out the taxpayer info, report compensation, and sign under penalty of perjury. Payment is sent later, not with the form.
Submission Date
- Filing date: 2025-11-18 15:10:06
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when applying for the Voluntary Classification Settlement Program to reclassify workers as employees.
- Do not use it when you intend to send a payment with the application.
- Check Form 2848 instead when you need to authorize a representative to sign the application.
Form selector
Use this form or another form?
Need to authorize a representative to sign the application
Provides power of attorney for a representative
✓ Confirm the representative’s PTIN is listed
Taxpayer does not have an EIN
Required to obtain an EIN before filing Form 8952
✓ Verify EIN is assigned before submission
Filing on behalf of the taxpayer as a receiver, trustee, or assignee
Allows a fiduciary to sign on behalf of the taxpayer
✓ Ensure fiduciary signs under penalties of perjury
Deadline or filing window
Form 8952 can be filed at any time, but it must be submitted at least 120 days before the intended employee reclassification date. No extension provision is mentioned in the official source.
Checklist
What you need before filling it out
Line 2 (EIN)
EIN number · Form 8952 line 2
Part V representations
Eligibility statements for VCSP · Part V of Form 8952
Signature block
Taxpayer signature and date · Sign Here section
Mailing address
IRS Detroit address · Instructions p.1
Payment
No payment attached · Caution notice on form and instructions
Before you submit
- 1Confirm the form revision date reads November 2024.
- 2Enter the taxpayer’s name at the top of Form 8952.
- 3Enter the taxpayer’s EIN on line 2.
- 4Check the appropriate box for type of entity on line 9.
- 5Check the box on line 10 if not a member of an affiliated group.
- 6Attach the required statement for line 15 as instructed.
- 7Include Form 2848 if a representative signs the application.
- 8Sign the form under penalties of perjury.
- 9Date the taxpayer’s signature.
- 10Do not include any payment with the submission.
How to file this form
- 1Gather all required documents, including the signed statement for Part V and any Form 2848 if needed, and retain copies for your records.
- 2Complete every applicable entry on Form 8952, ensuring the EIN, entity type, and affiliation boxes are filled.
- 3Attach the supporting statements and Form 2848 in the order specified in the instructions.
- 4Mail the complete packet to the Internal Revenue Service Detroit Federal Building address and keep the mailing receipt as proof of filing.
Known limitations
- 1Form 8952 cannot be used if the taxpayer has been examined by the IRS or Department of Labor and has not complied with the examination results. (Instructions p.1)
- 2Form 8952 cannot be used if the taxpayer is currently contesting the worker classification in court. (Instructions p.1)
- 3Form 8952 must not be filed with a payment; payment is submitted later with a signed closing agreement. (Instructions p.1)
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form is Revision November 2024; instructions point to www.irs.gov/Form8952 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. November 2024
- Fee — Not stated in the official source
- Mailing address — confirm sending to Internal Revenue Service Detroit Federal Building, 985 Michigan Avenue, 4th Floor CETO Detroit, MI 48226
- Signature — confirm taxpayer signs under penalties of perjury
Quick Facts
Downloads
After you file
- 1Retain a copy of the filed Form 8952 and all supporting documentation.
- 2Keep books or records related to Form 8952 for as long as they may become material in the administration of any Internal Revenue law. (Instructions p.4)
- 3Submit the required payment later with a signed closing agreement, not with the original Form 8952. (Instructions p.1)
- 4If the designated contact person lacks legal authority, attach a properly executed Form 2848 with “Voluntary Classification Settlement Program” entered on line 3. (Instructions p.2)
- 5Use a private delivery service listed on IRS.gov/PDS to satisfy the “timely mailing as timely filing” rule. (Instructions p.1)
- 6The IRS may contact the listed contact person if there is an issue with the application. (Instructions p.2)
Sources
- SRCInstructions p.1 — filing must be at least 120 days before the intended reclassification date.
- SRCInstructions p.1 — do not send payment with Form 8952; payment is submitted later with a signed closing agreement.
- SRCInstructions p.1 — mailing address: Internal Revenue Service Detroit Federal Building 985 Michigan Avenue 4th Floor CETO Detroit, MI 48226.
- SRCInstructions p.1 — private delivery services may be used to meet the “timely mailing as timely filing” rule.
- SRCInstructions p.2 — corporate signature can be by president, vice president, treasurer, assistant treasurer, chief accounting officer, or another authorized corporate officer.
- SRCInstructions p.2 — partnership signature must be by a partner.
- SRCInstructions p.2 — LLC classified as partnership must be signed by a member authorized to sign Form 1065.
- SRCInstructions p.2 — estate or trust must be signed by the fiduciary or an authorized representative.
- SRCInstructions p.2 — attach Form 2848 if the contact person lacks legal authority, with “Voluntary Classification Settlement Program” on line 3.
- SRCInstructions p.4 — retain books or records related to the form as long as they may become material in the administration of any Internal Revenue law.
Common confusion points
Do I need to include a payment with Form 8952?
The instruction explicitly says not to send payment with the form.
→ Verify that no check or payment is attached before mailing.
When is the latest I can submit Form 8952?
The filing deadline is flexible but requires at least 120 days before the intended reclassification date.
→ Confirm the filing date is ≥120 days before the start date.
Who is authorized to sign Form 8952 for my corporation?
Multiple officer titles are listed, which can cause uncertainty.
→ Ensure the signature is from a president, vice president, treasurer, assistant treasurer, chief accounting officer, or another authorized corporate officer.
What if my contact person cannot legally bind the company?
The form requires a Power of Attorney if the contact lacks authority.
→ Attach Form 2848 with “Voluntary Classification Settlement Program” on line 3.
Can I use a private delivery service for mailing?
The instructions mention private delivery services but do not list them directly.
→ Use a PDS listed on IRS.gov/PDS to meet the timely filing rule.
How long must I keep the Form 8952 records?
Retention requirements are tied to materiality for IRS administration.
→ Keep the form and related records until they are no longer material to any Internal Revenue law.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 2848 — can be filed to grant a representative authority to resolve IRS inquiries.
Questions about IRS Form 8952
What is IRS Form 8952 used for?
Form 8952 lets a business ask the IRS to change workers from independent contractors to employees under the VCSP. You fill out the taxpayer info, report compensation, and sign under penalty of perjury. Payment is sent later, not with the form.
Who must file IRS Form 8952?
The taxpayer must file IRS Form 8952; if a receiver, trustee, or assignee files, that fiduciary must sign.
What information does IRS Form 8952 require?
The form collects the taxpayer’s identifying information in Part I and compensation figures on lines 18‑24 in Part IV, plus required representations in Part V.
When is IRS Form 8952 due?
File IRS Form 8952 at any time, but it must be filed at least 120 days before the date you want to begin treating the workers as employees.
Where do I file IRS Form 8952?
Send IRS Form 8952 to the Internal Revenue Service Detroit Federal Building, 985 Michigan Avenue, 4th Floor, CETO Detroit, MI 48226, using private delivery services (PDSs).
How do I complete IRS Form 8952?
Complete every entry on Form 8952 without using “See Attached,” attach the required statement and, if applicable, Form 2848, and show the total dollar figure on Part IV. Sign the form under penalties of perjury; representatives cannot sign. Mail the completed package to the Detroit CETO address; do not include payment.
What happens if IRS Form 8952 is filed incorrectly?
Sending payment with the form can cause a processing delay, and signing falsely subjects the taxpayer to penalties of perjury.
Do I need to include a payment with Form 8952?
The instruction explicitly says not to send payment with the form. Verify that no check or payment is attached before mailing.
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