Certified Professional Employer Organization (CPEO) Online System, Form 14751, and Form 8973

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form Instructions to Fo Instructions to Form 8973	Form and Instruction	Modified	Available
Form 8973 Certified Professional Employer Organization/Customer Reporting Agreement	Form	Modified	Repair queued
Form 8973 Certified Professional Employer Organization/Customer Reporting Agreement	Form	Modified	Repair queued
Form 14751 Certified Professional Employer Organization Surety Bond	Form	Modified	Available
Form 14751 Certified Professional Employer Organization Surety Bond	Form	Modified	Available
IRS__Rev._Proc._2023-18.pdf	Supplementary Document	Uploaded 2024-04-29	Repair queued
1545-2266 Supporting Statement 2024.docx	Supporting Statement A	Uploaded 2024-04-29	Repair queued
Rev Proc 2017-14 - Maintaing Cert as a CPEO.pdf	Supplementary Document	Uploaded 2017-01-19	Repair queued
Notice 2016-49.pdf	Supplementary Document	Uploaded 2016-12-07	Repair queued
Rev Proc 2016-33.pdf	Supplementary Document	Uploaded 2016-12-07	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
267321	Identity Verification Application/Registration	Other-Screenshots: ID Verification	New
225305	Certified Professional Employer Organization/Customer Reporting Agreement	Form and Instruction	Modified	Instructions to Form 8973
225305	Certified Professional Employer Organization/Customer Reporting Agreement	Form	Modified	Certified Professional Employer Organization/Customer Reporting Agreement
225305	Certified Professional Employer Organization/Customer Reporting Agreement	Form	Modified
225304	Certified Professional Employer Organization Surety Bond	Form	Modified	Certified Professional Employer Organization Surety Bond
225304	Certified Professional Employer Organization Surety Bond	Form	Modified
220963	Responsible Individual Personal Attestation (RIPA)	Other-Screenshots: RIPA	Modified
220962	CPEO Application	Other-Screenshots: CPEO Application	Modified

ICR Details

OMB Control No: 1545-2266	ICR Reference No: 202404-1545-024
Status: Active	Previous ICR Reference No: 202101-1545-010
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Certified Professional Employer Organization (CPEO) Online System, Form 14751, and Form 8973
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 07/10/2024
Retrieve Notice of Action (NOA)	Date Received in OIRA: 05/31/2024
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	07/31/2027	36 Months From Approved	07/31/2024
Responses	42,770	0	42,205
Time Burden (Hours)	94,436	0	91,065
Cost Burden (Dollars)	120,000	0	0

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Abstract: Section 206 of the Achieving a Better Life Experience (ABLE) Act passed Dec. 19, 2014) created the Certified Professional Employer Organization (CPEO) designation. The application, attestation and supporting information is used by the IRS to qualify professional employer organizations to become and remain a Certified Professional Employer Organization (CPEO), 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 Identity Verification Application, Responsible Individual Personal Attestation (RIPA), Certified Professional Employer Organization Application, Form 14751, and Form 8973 will only be used by program applicants and related responsible individuals.

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

Citations for New Statutory Requirements: None

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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:
	89 FR 12945	02/20/2024
30-day Notice:	Federal Register Citation:	Citation Date:
	89 FR 46990	05/30/2024
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 5

table that charts list of burden

IC Title	Form No.	Form Name
CPEO Application
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
Identity Verification Application/Registration
Responsible Individual Personal Attestation (RIPA)

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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	42,770	42,205	0	565	0	0
Annual Time Burden (Hours)	94,436	91,065	0	3,371	0	0
Annual Cost Burden (Dollars)	120,000	0	0	120,000	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: Yes

Burden Reduction Due to: Using Information Technology

Short Statement: The burdens for the RIPA (formerly Form 14737-A) and the CPEO Application (formerly Form 14737) were recalculated to reflect electronic submission in the CPEO Online System. The RIPA was also recalculated to include the burden for background checks. The change in burden also reflects the addition of the identity verification process to register for the CPEO Online System. This increases the number of responses by 565 and the burden hours by 3,371 annually due to Agency Discretion.

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Annual Cost to Federal Government: $162,910

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? Yes

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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: 05/31/2024

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