Certified Professional Employee Organization

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 8973 Certified Professional Employer Organization/Customer Reporting Agreement	Form	Modified	Available
Form 14751 Certified Professional Employer Organization Surety Bond	Form	Modified	Available
Form 14737-A Responsible Individual Personal Attestation	Form	Modified	Available
Form 14737 Request for Voluntary IRS Certification of a Professional Employer Organization (CPEO);	Form	Modified	Available
Rev Proc 2017-14 - Maintaing Cert as a CPEO.pdf	Supplementary Document	Uploaded 2017-01-19	Available
f8973 (Draft).pdf	Supplementary Document	Uploaded 2017-01-19	Available
f14751--2016-07-00--r6.pdf	Supplementary Document	Uploaded 2017-01-19	Available
Form 14029 hour justification #2.docx	Supplementary Document	Uploaded 2016-12-12	Available
Notice 2016-49.pdf	Supplementary Document	Uploaded 2016-12-07	Available
Rev Proc 2016-33.pdf	Supplementary Document	Uploaded 2016-12-07	Available
2017-11-07 SS 1545-2266r.docx	Supporting Statement A	Uploaded 2017-11-07	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
225305	Certified Professional Employer Organization/Customer Reporting Agreement	Form	Modified
225304	Certified Professional Employer Organization Surety Bond	Form	Modified
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: 201709-1545-011
Status: Active	Previous ICR Reference No: 201612-1545-017
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Certified Professional Employee Organization
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 03/19/2018
	Date Received in OIRA: 11/20/2017
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2021	36 Months From Approved	03/31/2018
Responses	1,725	0	1,725
Time Burden (Hours)	90,830	0	90,830
Cost Burden (Dollars)	0	0	0

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Abstract: Information is being collected as a result of 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.

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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:
	82 FR 39156	08/17/2017
30-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 50733	11/01/2017
Did the Agency receive public comments on this ICR? No

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

table that charts list of burden

IC Title	Form No.	Form Name
Request for Voluntary IRS Certification of a Professional Employer Organization (CPEO);	14737	Request for Voluntary IRS Certification of a Professional Employer Organization
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, Instructions to Form 8973	Certified Professional Employer Organization/Customer Reporting Agreement ,   Instructions to Form 8973

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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	1,725	1,725	0	0	0	0
Annual Time Burden (Hours)	90,830	90,830	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: $1,000

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

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     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: 11/20/2017

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