OMB control number

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

OMB 1545-2266 · 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 can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
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All Historical Document Collections

202404-1545-024 Approved without change	Revision of a currently approved collection	2024-05-31
202101-1545-010 Approved without change	Extension without change of a currently approved collection	2021-03-30
201709-1545-011 Approved without change	Extension without change of a currently approved collection	2017-11-20
201612-1545-017 Approved without change	Reinstatement with change of a previously approved collection	2017-01-30
201611-1545-033 Approved without change	No material or nonsubstantive change to a currently approved collection	2016-11-21
201604-1545-006 Approved without change	New collection (Request for a new OMB Control Number)	2016-04-28

OMB Details

CPEO Application

Federal Enterprise Architecture: General Government - Taxation Management