Form 8952 is used by eligible employers to apply for the Voluntary Classification Settlement Program (VCSP), which allows them to voluntarily reclassify their workers as employees for future tax periods. This program helps employers resolve past worker classification issues and achieve compliance with reduced penalties.

Eligible employers seeking to voluntarily reclassify workers as employees under the VCSP.

It is the application form for the Voluntary Classification Settlement Program, allowing eligible employers to reclassify workers as employees.

It should be submitted at least 60 days before the desired effective date of worker reclassification.

Submit a corrected form as soon as possible to avoid processing delays.