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

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.

The latest form for Certified Professional Employer Organization (CPEO) Online System, Form 14751, and Form 8973 expires 2021-03-31 and can be found here.

Request for Voluntary IRS Certification of a Professional Employer Organization (CPEO);

Federal Enterprise Architecture: General Government - Taxation Management

Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.