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OMB Control No: 1545-2266	ICR Reference No: 201611-1545-033
Status: Historical Active	Previous ICR Reference No: 201604-1545-006
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Request for Voluntary IRS Certification of a Professional Employer Organization (CPEO); Responsible Individual Personal Attestation
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR: No
Type of Review Request: Emergency	Approval Requested By:
OIRA Conclusion Action: Approved without change	Conclusion Date: 11/21/2016
	Date Received in OIRA: 11/21/2016
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2016	12/31/2016	12/31/2016
Responses	1,250	0	1,250
Time Burden (Hours)	90,000	0	90,000
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 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.

Emergency Justfication: The IRS is requesting an emergency extension in order to submit a 60-day public comment period in the Federal Register. This information collection is expiring November 30. The Revenue Procedure associated with the prescribed forms was expected to be ready during the month of August, then October. As the addition of the rev. proc. was to result in a non-material change to the collection, a 60-day Federal Register notice was not published. However, the time frame for finalization of the revenue procedure is not known. IRS will pursue a normal three-year renewal of the currently approved collection, beginning with a notice.

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	Previously Approved
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:

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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