OMB control number
Certified Professional Employer Organization (CPEO) Online System, Form 14751, and Form 8973
OMB 1545-2266 ยท TREAS/IRS.
OMB 1545-2266
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.
The latest form for Certified Professional Employer Organization (CPEO) Online System, Form 14751, and Form 8973 expires 2027-07-31 and is listed under ICR 202404-1545-024.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 Form 8973 Certified Professional Employer Organization/Customer Reporting Agreement | Form |
 Form 14751 Certified Professional Employer Organization Surety Bond | Form |
| IRS__Rev._Proc._2023-18.pdf | Supplementary Document |
| 1545-2266 Supporting Statement 2024.docx | Supporting Statement A |
| Rev Proc 2017-14 - Maintaing Cert as a CPEO.pdf | Supplementary Document |
| Notice 2016-49.pdf | Supplementary Document |
| Rev Proc 2016-33.pdf | Supplementary Document |
 Identity Verification Application/Registration |
Other-Screenshots: ID Verification |
| Certified Professional Employer Organization/Customer Reporting Agreement |
Form |
| Certified Professional Employer Organization Surety Bond |
Form |
| Responsible Individual Personal Attestation (RIPA) |
Other-Screenshots: RIPA |
| CPEO Application |
Other-Screenshots: CPEO Application |
All Historical Document Collections
| Reference | Filing | Received | Concluded | Action |
|---|---|---|---|---|
| 202404-1545-024 | Revision of a currently approved collection | 2024-05-31 | Approved without change | |
| 202101-1545-010 | Extension without change of a currently approved collection | 2021-03-30 | Approved without change | |
| 201709-1545-011 | Extension without change of a currently approved collection | 2017-11-20 | Approved without change | |
| 201612-1545-017 | Reinstatement with change of a previously approved collection | 2017-01-30 | Approved without change | |
| 201611-1545-033 | No material or nonsubstantive change to a currently approved collection | 2016-11-21 | Approved without change | |
| 201604-1545-006 | New collection (Request for a new OMB Control Number) | 2016-04-28 | Approved without change |
OMB Details
CPEO Application
Federal Enterprise Architecture: General Government - Taxation Management