The IRS announced a new program today that will permit employers voluntarily to reclassify workers as employees rather than nonemployees or independent contractors, without significant retroactive tax impact. To qualify, employers must have filed all required Forms 1099 for the workers for the past three years and not be under audit currently by IRS, the Labor Department or a state agency for worker classification issues. Employers that have significant numbers of workers whose employment classification is questionable should consider the application of this new program.