Certified Professional Employee Organization

Forms and Documents

Document Name	Status
Form 8973 Certified Professional Employer Organization/Customer Reporting Agreement Form	New
Form 14751 Certified Professional Employer Organization Surety Bond Form	New
Form 14737-A Responsible Individual Personal Attestation Form	Modified
Form 14737 Request for Voluntary IRS Certification of a Professional Employer Organization (CPEO); Form	Modified
Rev Proc 2017-14 - Maintaing Cert as a CPEO.pdf Supplementary Document	2017-01-19
f8973 (Draft).pdf Supplementary Document	2017-01-19
f14751--2016-07-00--r6.pdf Supplementary Document	2017-01-19
Form 14029 hour justification #2.docx Supplementary Document	2016-12-12
Notice 2016-49.pdf Supplementary Document	2016-12-07
Rev Proc 2016-33.pdf Supplementary Document	2016-12-07
2017 CPEO Supporting Statement final_1.docx Supporting Statement A	2017-01-24

IC Document Collections

IC ID	Document Title	Status
225305	Certified Professional Employer Organization/Customer Reporting Agreement Form	New
225304	Certified Professional Employer Organization Surety Bond Form	New
220963	Responsible Individual Personal Attestation Form	Modified
220962	Request for Voluntary IRS Certification of a Professional Employer Organization (CPEO); Form	Modified

ICR Details

OMB Control No: 1545-2266	ICR Reference No: 201612-1545-017
Status: Historical Active	Previous ICR Reference No: 201611-1545-033
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Certified Professional Employee Organization
Type of Information Collection: Reinstatement with change of a previously approved collection	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 02/10/2017
OIRA Conclusion Action: Approved without change	Conclusion Date: 05/10/2017
	Date Received in OIRA: 01/30/2017
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2017	6 Months From Approved
Responses	1,725	0	0
Time Burden (Hours)	90,830	0	0
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: This collection pertains to the upcoming tax year 2016 filing season. Emergency reinstatement is requested so that a lapse in approval will not impact the ability of respondents to file necessary tax-related forms with the IRS and comply with income tax laws and regulations. The usage of normal clearance procedures would create confusion for potential respondents and negatively affect both them and the IRS if timely submissions cannot be made. IRS requests approval for six months, during which time a full extension request will be finalized and submitted to OMB.

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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
60-day Notice:	Federal Register Citation:	Citation Date:
	81 FR 73474	10/25/2016
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 4

IC Title	Form No.	Form Name
Responsible Individual Personal Attestation	14737-A	CPEO Responsible Individual Personal Attestation.pdf
Certified Professional Employer Organization Surety Bond	14751	Certified Professional Employer Organization Surety Bond
Certified Professional Employer Organization/Customer Reporting Agreement	8973	Certified Professional Employer Organization/Customer Reporting Agreement
Request for Voluntary IRS Certification of a Professional Employer Organization (CPEO);	14737	Request for Voluntary IRS Certification of a Professional Employer Organization

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ICR Summary 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	1,725	0	0	475	0	1,250
Annual Time Burden (Hours)	90,830	0	0	830	0	90,000
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

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

Burden Reduction Due to:

Short Statement: The burden in this IC has been adjusted to show an increase. This is as a reflection of the addition of Forms 14751 (Certified Professional Employer Organization Surety Bond) and 8973 (Certified Professional Employer Organization/Customer Reporting Agreement). The burden hours have increased by 830 hours.

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Annual Cost to Federal Government: $1,000

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: 01/30/2017

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