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Form 8952 Application for Voluntary Classification
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People also ask irs form8952 printable
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What does VCSP mean?
The Voluntary Classification Settlement Program (VCSP) gives employers the opportunity to reclassify their workers as employees.
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What is form 8952 used for?
Purpose of Form Use Form 8952 to apply for the Voluntary Classification Settlement Program. 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.
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What is the IRS form 2553 used for?
Purpose of Form A corporation or other entity eligible to elect to be treated as a corporation must use Form 2553 to make an election under section 1362(a) to be an S corporation.
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What is the Voluntary Classification Settlement Program?
The VCSP is a voluntary program that provides an opportunity for taxpayers to reclassify their workers as employees for employment tax purposes for future tax periods with partial relief from federal employment taxes.
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What percentage of the previous year's employment taxes must be paid upon acceptance into the voluntary classification settlement program (VCSP)?
Under the VCSP, a taxpayer will pay 10 percent of the amount of employment taxes that would have been due on compensation paid to the workers being reclassified for the most recent tax year, calculated under the reduced rates of section 3509(a) of the Internal Revenue Code.
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