View Information Collection Request (ICR) Package

OMB Control No: 1545-2266	ICR Reference No: 201604-1545-006
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 14737--Request for Voluntary IRS Certification of a Professional Employer Organization (CPEO); Form 14737-A--Responsible Individual Personal Attestation
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR: No
Type of Review Request: Emergency	Approval Requested By: 05/09/2016
OIRA Conclusion Action: Approved without change	Conclusion Date: 05/02/2016
	Date Received in OIRA: 04/28/2016
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2016	6 Months From Approved
Responses	1,250	0	0
Time Burden (Hours)	90,000	0	0
Cost Burden (Dollars)	0	0	0

Abstract: Information is being collected as a result of new 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 forms Form 14737 Request for Voluntary IRS Certification of a Professional Employer (Application), Form 14737-A CPEO Responsible Individual Personal Attestation Form. The forms 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.

Emergency Justfication: The ABLE Act provided that IRS begin accepting applications by July 1, 2015. There was not sufficient time from the date of law enactment to implementation (6 months) for IRS to create a program to meet that deadline. The Commissioner has advised Congress that IRS will begin accepting applications July 1, 2016 with certifications to begin Jan. 1, 2017. To meet this deadline, Regulations and Revenue Procedures, which are still in draft form, must be published by May 1 to meet the 60-day deadline for public comments prior to implementation. In addition, the CPEO Application and Responsible Individual Personal Attestation forms are in draft status as they are subject to the final Regulations and Revenue Procedures

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

Citations for New Statutory Requirements: US Code: 26 USC 3511 Name of Law: Certified professional employer organizations
US Code: 26 USC 7705 Name of Law: Certified professional employer organizations

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

Federal Register Notices & Comments
Did the Agency receive public comments on this ICR? No

ICR Summary of Burden

	Total Approved	Change Due to New Statute
Annual Number of Responses	1,250	1,250
Annual Time Burden (Hours)	90,000	90,000
Annual Cost Burden (Dollars)	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: This is a new information collection.

Annual Cost to Federal Government:

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? 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? Uncollected

Agency Contact: Amy Giuliano 212 317-5800

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