Form 8952 - Application for Voluntary Classification Settlement Program

Forms and Documents

Document Name	Status
Form 8952 Form 8952 - Application for Voluntary Classification Settlement Program Form	Modified
Announcement 2012-46_VCSP-Temp_Eligibility_17DEC2012.pdf Supplementary Document	2015-04-23
Supporting statementFORM 8952.docx Supporting Statement A	2015-04-30
ombat2.doc Supplementary Document	2011-07-12

IC Document Collections

IC ID	Document Title	Status
198477	Form 8952 - Application for Voluntary Classification Settlement Program Form	Modified

ICR Details

OMB Control No: 1545-2215	ICR Reference No: 201504-1545-003
Status: Historical Active	Previous ICR Reference No: 201201-1545-008
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 8952 - Application for Voluntary Classification Settlement Program
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 10/06/2015
	Date Received in OIRA: 04/30/2015
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	10/31/2018	36 Months From Approved	10/31/2015
Responses	1,700	0	1,000
Time Burden (Hours)	16,745	0	7,660
Cost Burden (Dollars)	0	0	0

---

Abstract: 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.

---

Authorizing Statute(s): US Code: 26 USC 7121 Name of Law: Closing Agreements
  

Citations for New Statutory Requirements: None

---

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

---

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	80 FR 6177	02/04/2015
30-day Notice:	Federal Register Citation:	Citation Date:
	80 FR 24317	04/30/2015
Did the Agency receive public comments on this ICR? No

---

Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Form 8952 - Application for Voluntary Classification Settlement Program	8952	Application for Voluntary Classification Settlement Program (VCSP)

---

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	1,700	1,000	0	0	700	0
Annual Time Burden (Hours)	16,745	7,660	0	3,723	5,362	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: The revision reflects an adjustment of an additional 700 respondents/responses due the number of taxpayers taking advantage of the program. In addition, there is a program change increasing the time per response due to an additional requirement requesting applications filed after May 1, 2014, to attach a statement listing the names and corresponding social security numbers of the workers for all classes to be reclassified.

---

Annual Cost to Federal Government: $1,000

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

---

Common Form ICR:  No

---

On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 04/30/2015

---