Misclassification Exit Calculator 2026 作成者: ReadyStack

Section 530, the VCSP, or the audit - what each one actually costs you


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• Section 530 safe harbour check — Tests all three statutory conditions - reporting consistency, substantive consistency, reasonable basis - and names the exact prong you fail, using the 25% significant-segment and 10-year long-standing definitions the IRS set in Rev. Proc. 2025-10, its first update to Section 530 in 40 years.
• VCSP settlement amount — Computes the cheque you would write on Form 8952: 10% of the section 3509(a) liability on the most recent tax year, with the social security wage base applied per worker, and tells you whether the 1099 and open-examination gates leave the programme open to you at all.
• Do-nothing audit exposure — Prices the other choice across the open years at section 3509(a) or 3509(b) rates plus FUTA, so the settlement figure has something to stand next to.
• Form 8952 120-day deadline — Works back 120 days from the date you want the workers to become employees, says whether that filing date has already gone, and gives the earliest start date still reachable if you file today.

| You type | |
|---|---|
| Compensation paid to this class of workers in the most recent tax year | default 180000 |
| How many workers are in the class | default 3 |
| Most recent tax year | default 2026 |
| Date you want them to become employees | default 2027-01-01 |
| Forms 1099 for these workers, last 3 calendar years | default All filed (2023-2025) |
| Your reasonable basis for treating them as contractors | default Long-standing industry practice |
| Share of your industry, excluding you, that treats this role as a contractor | default 15 |
| A substantially similar role was on a W-2 at some point since 1978 | default False |
| You are currently under an IRS employment tax examination | default False |
| Past years still open to assessment | default 3 |

| It answers | |
|---|---|
| Cheapest exit you actually qualify for | |
| What that exit saves you | USD |
| VCSP payment on Form 8952 | USD |
| Exposure if you do nothing | USD |
| Section 530 safe harbour | |
| Form 8952 filing deadline | |
| Which section 3509 rates applied | |

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