tax forms found in
Tax Form Code
Tax Form Name

Federal Free Printable Form 8952 (Rev. November 2023) for 2024 Federal Instructions for FinCEN Form 109

Form FinCEN109A is obsolete, and is no longer supported by the Federal Department of Revenue.

It appears you don't have a PDF plugin for this browser. Please use the link below to download 2023-federal-form-fincen109a.pdf, and you can print it directly from your computer.

Instructions for FinCEN Form 109
Form 8952 (Rev. November 2023)

8952 Form (Rev. November 2023) Department of the Treasury Internal Revenue Service Application for Voluntary Classification Settlement Program (VCSP) Do not send payment with Form 8952. Go to www.irs.gov/Form8952 for instructions and the latest information. OMB No. 1545-2215 Caution: Taxpayer must make certain representations in order to be eligible to participate in the VCSP. These representations can be found in Part V on page 2. Part I Taxpayer Information 1 Taxpayer’s name 3 Number and street (or P.O. box number if mail is not delivered to a street address) 4 City, town or post office, state, and ZIP code 5 Telephone number 6 Website address (optional) 7 Fax number (optional) 8 Email address (optional) 9 11 Type of entity. Check the applicable box: Sole proprietorship Cooperative organization described in section 1381 of the Internal Revenue Code Joint venture Tax-exempt organization Partnership State or local government (for worker class or position not covered under a section 218 agreement) C corporation Other (specify here) S corporation Are you a member of an affiliated group? Yes No If “Yes,” complete the common parent information on lines 11–14. If “No,” skip to Part II. Name of common parent of the affiliated group 12 EIN of common parent 13 Number and street (or P.O. box number if mail is not delivered to a street address) of common parent 14 City, town or post office, state, and ZIP code of common parent 10 Part II 2 Employer identification number (EIN) Room/Suite Contact Person Attach a properly completed Form 2848, Power of Attorney and Declaration of Representative, if applicable. Also see Special instructions for Form 2848 in the instructions. • Name and title of contact person • Contact person’s number and street (or P.O. box number if mail is not delivered to a street address) • Contact person’s city, town or post office, state, and ZIP code • Contact person’s telephone number • Contact person’s fax number (optional) • Contact person’s email address (optional) Part III General Information About Workers To Be Reclassified 15 Enter the total number of workers from all classes to be reclassified. A class of workers includes all workers who perform the same or similar services. 17 Enter the beginning date of the employment tax period (calendar year or quarter) for which you want to begin treating the class or classes of workers as employees. This date should be at least 120 days after the date you file Form 8952. See instructions / 16 Enter a description of the class or classes of workers to be reclassified. If more space is needed, attach separate sheets. See instructions / For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37772H Form 8952 (Rev. 11-2023) Page 2 Form 8952 (Rev. 11-2023) Employer identification number (EIN) Taxpayer’s name Part IV 18 19 20 21 22 23 24 Payment Calculation Using Section 3509(a) Rates (see instructions) Enter total compensation paid in the most recently completed calendar year to all workers to be reclassified. See instructions . . . . . . . . . . . Multiply line 18 by 3.24% (0.0324) . . . . . . . . . . . . . . . . Enter any compensation included on line 18 that exceeded the social security wage base for any worker or workers for the most recently completed calendar year. See instructions . . . . . . . . . . . . . . . . Subtract line 20 from line 18 . . . . . . . . . . . . . . . . Multiply line 21 by 7.44% (0.0744) . . . . . . . . . . . . . . . . Add lines 19 and 22 . . . . . . . . . . . . . . . . . . . . Multiply line 23 by 10% (0.10). This is the VCSP payment you will submit with agreement. See instructions . . . . . . . . . . . . . . . . . . Part V 18 . . 20 21 . . . . your . . . . . . . . . . . . . . . . . signed closing . . . . . 19 22 23 24 Taxpayer Representations Caution: Since the representations include the penalty of perjury statement, the representations under Part V must be signed by the taxpayer, not the taxpayer’s representative. A Treatment of Workers 1 Taxpayer wants to voluntarily reclassify certain workers as employees for federal income tax withholding, Federal Insurance Contributions Act, and Federal Unemployment Tax Act taxes (collectively, federal employment taxes) for future tax periods. 2 Taxpayer is presently treating the workers as nonemployees. 3 Taxpayer has filed all required Forms 1099 for each of the workers to be reclassified for the 3 preceding calendar years ending before the date of this application. 4 Taxpayer has consistently treated the workers as nonemployees. 5 There is no current dispute between the taxpayer and the IRS as to whether the class or classes of workers are nonemployees or employees for federal employment tax purposes. B Examination 1 Taxpayer or, if applicable, any member of the taxpayer’s affiliated group, is not under employment tax examination by the IRS. 2 Taxpayer is not under examination by the Department of Labor or any state agency concerning the proper classification of the class or classes of workers. 3a Taxpayer has not been examined previously by the IRS or the Department of Labor concerning the proper classification of the class or classes of workers; or b Taxpayer has been examined previously by the IRS or the Department of Labor concerning the proper classification of the class or classes of workers and the taxpayer has complied with the results of the prior examination. Caution: Do not send payment with Form 8952. You will submit payment later with your signed closing agreement. If you submit payment with Form 8952, it may cause a processing delay. Sign Here Paid Preparer Use Only Under penalties of perjury, I declare that I have examined this submission, including any accompanying documents, and to the best of my knowledge and belief, all of the facts contained herein are true, correct, and complete. Taxpayer’s signature Print/Type preparer’s name Date Preparer’s signature Date Check if PTIN self-employed Firm’s name Firm’s EIN Firm’s address Phone no. Form 8952 (Rev. 11-2023)
Extracted from PDF file 2023-federal-form-fincen109a.pdf, last modified November 2023

More about the Federal Form FinCEN109A Corporate Income Tax Tax Return TY 2023

We last updated the Instructions for FinCEN Form 109 in January 2024, so this is the latest version of Form FinCEN109A, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form FinCEN109A directly from TaxFormFinder. You can print other Federal tax forms here.

Other Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 1040 U.S. Individual Income Tax Return
1040 (Schedule B) Interest and Ordinary Dividends
Form W-3 Transmittal of Wage and Tax Statements
Form 1096 Annual Summary and Transmittal of U.S. Information Returns
Form 1120-H U.S. Income Tax Return for Homeowners Associations

Download all  tax forms View all 775 Federal Income Tax Forms

Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form FinCEN109A from the Internal Revenue Service in January 2024.

Show Sources >

Form FinCEN109A is a Federal Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form FinCEN109A

We have a total of nine past-year versions of Form FinCEN109A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form FinCEN109A

Form 8952 (Rev. November 2023)

2020 Form FinCEN109A

Form 8952 (Rev. November 2013)

2019 Form FinCEN109A

Form FinCEN 109A (Rev. 10-2008)

2018 Form FinCEN109A

Form FinCEN 109A (Rev. 10-2008)

2017 Form FinCEN109A

Form FinCEN 109A (Rev. 10-2008)

2016 Form FinCEN109A

Form FinCEN 109A (Rev. 10-2008)

Instructions for FinCEN Form 109 2015 Form FinCEN109A

Form FinCEN 109A (Rev. 10-2008)

Instructions for FinCEN Form 109 2012 Form FinCEN109A

Form FinCEN 109A (Rev. 10-2008)

SAR MSB 05-13-02a 2011 Form FinCEN109A

SAR MSB 05-13-02a

TaxFormFinder Disclaimer:

While we do our best to keep our list of Federal Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

** This Document Provided By TaxFormFinder.org **
Source: http://www.taxformfinder.org/federal/form-fincen109a