Request for Voluntary IRS Certification of a Professional Employer Organization (CPEO); Responsible Individual Personal Attestation

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Justification of non-material change.docx	Justification for No Material/Nonsubstantive Change	Uploaded 2016-11-21	Available
CPEO Supporting Statement (2016).docx	Supporting Statement A	Uploaded 2016-04-28	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
220963	Responsible Individual Personal Attestation	Other-null	Modified
220962	Request for Voluntary IRS Certification of a Professional Employer Organization (CPEO);	Other-null	Modified

ICR Details

OMB Control No: 1545-2266	ICR Reference No: 201611-1545-033
Status: Historical Active	Previous ICR Reference No: 201604-1545-006
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Request for Voluntary IRS Certification of a Professional Employer Organization (CPEO); Responsible Individual Personal Attestation
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By:
OIRA Conclusion Action: Approved without change	Conclusion Date: 11/21/2016
	Date Received in OIRA: 11/21/2016
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2016	12/31/2016	12/31/2016
Responses	1,250	0	1,250
Time Burden (Hours)	90,000	0	90,000
Cost Burden (Dollars)	0	0	0

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Abstract: Information is being collected as a result of new legislation (section 206 of the ABLE Act passed Dec. 19, 2014) creating the Certified Professional Employer Organization (CPEO) designation. This new collection information consists of creation of new applications; Request for Voluntary IRS Certification of a Professional Employer (Application and CPEO Responsible Individual Personal Attestation Form. The applications will only be used by program applicants and related responsible individuals. The accompanying Regulations and Revenue Procedures are currently in draft form and are schedule to be published in the near future. The application, attestation and supporting information will be used by IRS to qualify professional employer organizations to become and remain a Certified Professional Employer Organization, which entitles them to certain tax benefits. This certification is renewed annually and the CPEO will submit annual and quarterly financial statements in addition to supporting documentation. Responsible individuals will submit annual attestation forms and fingerprint cards. The burden for the requirement for quarterly financial information will be in the regulations. The annual renewal/certification form by which the information will be reported to the IRS on an ongoing basis is still in the initial stages of development.

Emergency Justfication: The IRS is requesting an emergency extension in order to submit a 60-day public comment period in the Federal Register. This information collection is expiring November 30. The Revenue Procedure associated with the prescribed forms was expected to be ready during the month of August, then October. As the addition of the rev. proc. was to result in a non-material change to the collection, a 60-day Federal Register notice was not published. However, the time frame for finalization of the revenue procedure is not known. IRS will pursue a normal three-year renewal of the currently approved collection, beginning with a notice.

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Authorizing Statute(s): US Code: 26 USC 3511 Name of Law: Certified professional employer organizations
   US Code: 26 USC 7705 Name of Law: Certified professional employer organizations
  

Citations for New Statutory Requirements: US Code: 26 USC 3511 Name of Law: Certified professional employer organizations
US Code: 26 USC 7705 Name of Law: Certified professional employer organizations

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

table that charts list of burden

IC Title	Form No.	Form Name
Request for Voluntary IRS Certification of a Professional Employer Organization (CPEO);
Responsible Individual Personal Attestation

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ICR Summary of Burden

table that charts list of burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	1,250	1,250	0	0	0	0
Annual Time Burden (Hours)	90,000	90,000	0	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

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Annual Cost to Federal Government:

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 11/21/2016

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