IRS PEO Certification Resources

• Final rules (published May 28, 2019)
  • Preliminary summary
  • Redline comparison of proposed/temporary rules and final rules
  • IRS responses to NAPEO’s comments regarding final rules (chart)
• Proposed rules (published May 6, 2016)
  • Preliminary summary
• Final and temporary rules (published May 6, 2016)
  • Preliminary summary

• Rev. Proc. 2016-33 – procedures for applying to be certified
  • Summary of Rev. Proc. 2016-33
• Rev. Proc. 2017-14 – procedures for maintaining certification and suspension/revocation procedures
  • Summary of Rev. Proc. 2017-14 

• Notice 2016-49 – interim guidance (incorporated into final rules and forthcoming update of Rev. Proc. 2016-33)
  • Summary of Notice 2016-49

• CCA 201916004 (released April 19, 2019) – reporting of remuneration paid to self-employed individuals
  • Memorandum regarding scope and application of CCA 201916004

• CPEO FAQs (periodically updated)

• CPEO Home Page
  
• CPEO FAQs
  
• IRS Public Listings of CPEOs
  
• CPEOs – What You Need to Know
  
• How Do I Apply?
  • Individual Identity Verification for Responsible Individuals
  • Responsible Individuals
  • Create a Controlled Group License
  • CPEO Application
  • Online Registration System for CPEOs
• Requirements for Maintaining Certification as a CPEO
  
• CPEO Customers – What You Need to Know

IRS webpage

Chart of CPEO Deadlines

Preparing for IRS Certification Checklist

Roadmap to IRS Certification

• February 5, 2021 NAPEO comments responding to the IRS’ request for comments on the CPEO forms and regulations
• February 2, 2021 NAPEO comments in support of the IRS Advisory Council’s recommended changes to Form W-2
• December 15, 2020 NAPEO letter to the IRS on e-signatures
• March 31, 2020 NAPEO letter requesting guidance under CARES Act and FFCRA
• November 19, 2019 NAPEO Comments to the IRS on E-Signatures
• March 21, 2019 NAPEO letter to the IRS on CPEO Proposed-Temporary Regulations

• December 5, 2018 NAPEO letter to the IRS responding to proposed changes to Form 8973
• October 16, 2017 letter regarding NAPEO’s response to a request under the Paperwork Reduction Act to submit comments about the CPEO application process
  
• August 24, 2017 letter regarding NAPEO’s comments on Draft Schedule R (Form 940)
  
• July 7, 2017 letter regarding NAPEO’s comments on Form 8974
  
• May 1, 2017 letter regarding 2017 transition issues in connection with the certification program for professional employer organizations (PEOs)
  
• December 22, 2016 NAPEO comments responding to the IRS' request for comments on the CPEO Application (Form 14737) and the Responsible Individual Personal Attestation (RIPA) (Form 14737-A)
• September 19, 2016 letter on Draft Form 8973
• August 4, 2016 NAPEO Comments on Draft Surety Bond Form
  
• August 4, 2016 NAPEO Comments on Temporary and Proposed Regulations
• July 5, 2016 NAPEO comments on the Collection of Information with respect to Treasury/IRS Regulations Establishing a PEO Certification Program to the Office of Management and Budget
• June 15, 2016 - Requesting Technical Corrections
• March 11, 2016
• March 4, 2016
• January 8, 2016
• November 5, 2015
• March 18, 2015
• April 28, 2015
• August 25, 2015

• ​Latest IRS FAQs on Application Process
• May 2015 FAQs
• February 2015 FAQs

• NAPEO SBEA Update -- June 1, 2017
• NAPEO SBEA Update -- May 22, 2017
• NAPEO SBEA Update -- April 21, 2017
• NAPEO SBEA Update -- January 4, 2017
• NAPEO SBEA Update -- August 19, 2016
• NAPEO SBEA Update -- August 8, 2016
• NAPEO SBEA Update -- August 4, 2016
• NAPEO SBEA Update -- July 15, 2016
• NAPEO SBEA Update -- July 8, 2016
• NAPEO SBEA Update -- July 1, 2016
• NAPEO SBEA Update -- June 24, 2016
• NAPEO SBEA Update -- June 6, 2016
• NAPEO SBEA Update -- June 3, 2016
• NAPEO SBEA Update -- May 6, 2016
• NAPEO SBEA Update -- May 5, 2016
• NAPEO SBEA Update -- March 11, 2016
• NAPEO SBEA Update -- February 19, 2016
• NAPEO SBEA Update -- January 14, 2016
• NAPEO SBEA Update -- December 23, 2015
• NAPEO SBEA Update – August 28, 2015
• NAPEO SBEA Update – August 5, 2015
• NAPEO SBEA Update – July 21, 2015
• NAPEO SBEA Update – July 7, 2015
• NAPEO SBEA Update – June 25, 2015
• NAPEO SBEA Update – May 7, 2015
• NAPEO SBEA Update – February 4, 2015
• NAPEO SBEA Update – January 30, 2015
• NAPEO SBEA Update – January 12, 2015
• Announcement of the passage of the SBEA by Congress - December 2014

• The SBEA legislative language
• One-page summary of the SBEA
• Flowchart on how the SBEA works
• Detailed explanation of the SBEA and what it means for the PEO industry
• NAPEO press release announcing the passage of the SBEA
• The Congressional Joint Committee on Taxation summary of the SBEA

NAPEO has formed a working group consisting of Certified PEOs to share information and best practices.  If you wish to be a part of this group, email Thom Stohler, Vice President of Federal Government Affairs and ask to be added to this working group.

• Form 8973 (CPEO/Customer Reporting Agreement) (revised December 2018)
  • Instructions for Form 8973 (revised December 2018)
  • IRS FAQs on Form 8973 (periodically updated)
  • IRS Fact Sheet on temporary policy allowing electronic signatures on certain forms, including Form 8973 (updated December 2021)
• Schedule R (Form 941), including instructions (revised June 2021)
  
• Schedule R (Form 940), including instructions (revised December 2017)
  
• Form 8974 (Qualified Small Business Payroll Tax Credit for Increasing Research Activities) (revised December 2017)
  • Instructions for Form 8974 (revised December 2018)

• Responsible Individual Personal Attestation (RIPA) (use the IRS online registration system)
  
• Application for Certification (use the IRS online registration system)
  
• Form FD-258, Fingerprint Card (request forms via email to sbse.able.cpeo@irs.gov with “CPEO FINGERPRINT” in subject line)
  
• Form 14751 (CPEO Surety Bond), including instructions (May 2017)