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Federal Free Printable Form 8952 (Rev. November 2013) for 2023 Federal Instructions for FinCEN Form 109

Form FinCEN109A is obsolete, and is no longer supported by the Federal Department of Revenue.

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Instructions for FinCEN Form 109
Form 8952 (Rev. November 2013)

Form 8952 Application for Voluntary Classification Settlement Program (VCSP) (Rev. November 2013) Department of the Treasury Internal Revenue Service ▶ ▶ OMB No. 1545-2215 Do not send payment with Form 8952. Information about Form 8952 and its separate instructions is at www.irs.gov/form8952. 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 2 Employer identification number (EIN) 3 Number and street (or P.O. box number if mail is not delivered to a street address) Room/Suite 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 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 State or local government (for worker class or position not covered under a section 218 agreement) Partnership C corporation Other (specify here) S corporation 10 Are you a member of an affiliated group? No Yes If “Yes,” complete the common parent information on lines 11-14. If “No,” skip to Part II. 11 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 Part II 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 16 Enter a description of the class or classes of workers to be reclassified. If to be reclassified. A class of workers includes all more space is needed, attach separate sheets (see instructions). 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 60 days after the date you file Form 8952 (see instructions). / / For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 37772H Form 8952 (Rev. 11-2013) Page 2 Form 8952 (Rev. 11-2013) Employer identification number (EIN) Taxpayer's name Part IV Payment Calculation Using Section 3509(a) Rates (see instructions) 18 Enter total compensation paid in the most recently completed calendar year to all workers to be reclassified (see instructions) . . . . . . . . . . . 18 . . . . . . . . . . . . . . . . . . line 18 that exceeded the social security for the most recently completed calendar . . . . . . . . . . . . . . 20 Subtract line 20 from line 18 . . . . . . . . . . . . . . . . . 21 Multiply line 21 by 7.44% (.0744) [7.04% (.0704) for compensation paid prior to 2013] . . Add lines 19 and 22 . . . . . . . . . . . . . . . . . . . . . . . . Multiply line 23 by 10% (.10). This is the VCSP payment you will pay when you submit closing agreement (see instructions) . . . . . . . . . . . . . . . . . . 19 Multiply line 18 by 3.24% (.0324) . . 20 Enter any compensation included on wage base for any worker or workers year (see instructions) . . . . . 21 22 23 24 . . . . . . . . . . . . your signed . . . . 19 22 23 24 Part V 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 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. Date Taxpayer's signature ▲ Paid Preparer Use Only Print/Type preparer's name Preparer's signature Date Firm's name ▶ Firm's EIN ▶ Firm's address ▶ Phone no. Check if self-employed PTIN Form 8952 (Rev. 11-2013)
Extracted from PDF file 2020-federal-form-fincen109a.pdf, last modified September 2013

More about the Federal Form FinCEN109A Corporate Income Tax Tax Return

We last updated the Instructions for FinCEN Form 109 in July 2021, and the latest form we have available is for tax year 2020. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Federal Internal Revenue Service. 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
Publication 15 Employer's Tax Guide
1041 (Schedule D) Capital Gains and Losses
Form 941 Employer's Quarterly Federal Tax Return
1040 (Schedule B) Interest and Ordinary Dividends
Form 4684 Casualties and Thefts

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 July 2021.

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 eight 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:

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

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