Justification of non-material change

Supporting Statement

OMB Control Number 1545-2266

Certified Professional Employer Organization (CPEO)

1. Circumstances necessitating collection of information

Information is being collected as a result of new legislation (section 206 of the Achieving a Better Life Experience (ABLE) Act passed Dec. 19, 2014) creating the Certified Professional Employer Organization (CPEO) designation. This new information collection consists of creation of new applications: Request for Voluntary IRS Certification of a Professional Employer Organization (Application), and CPEO Responsible Individual Personal Attestation. The forms will only be used by program applicants and related responsible individuals. The accompanying Regulations and Revenue Procedures are currently in draft form and not yet published.

3. Use of improved information technology to reduce burden

IRS has obtained all of the required applications, attestations and supporting documentation electronically via a web-based application to minimize the paperwork burden on taxpayers.

This request to replace the drafts with the screen shots of the program used by the public. These forms were never used. They were just initial concepts being considered while the regulations were being developed. Since the finalization of the regulations, they are incorrect, counter to the regs, and provide unnecessary comments that could confuse the public.