Details

  • Type: Publication series
  • Date: 3/13/2013

United States – IRS Expands Voluntary Worker Classification Settlement Program 

The U.S. Internal Revenue Service (IRS) issued a release (IR-2013-23) as a reminder of an expansion of the Voluntary Classification Settlement Program (VCSP), providing payroll tax relief for employers who reclassify their workers as “employees”. Among other developments noted in the release, employers generally are barred from the VCSP if they failed to file required Forms 1099 with respect to the workers they are seeking to reclassify for the past three years; but with the revised program, the IRS is waiving this eligibility requirement until June 30, 2013.
 

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