View Information Collection Request (ICR) Package
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Please note that the OMB number and expiration date may not have been determined when this Information Collection Request and associated Information Collection forms were submitted to OMB. The approved OMB number and expiration date may be found by clicking on the Notice of Action link below.
View ICR - OIRA Conclusion
OMB Control No:
1545-2266
ICR Reference No:
202404-1545-024
Status:
Active
Previous ICR Reference No:
202101-1545-010
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Certified Professional Employer Organization (CPEO) Online System, Form 14751, and Form 8973
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved without change
Conclusion Date:
07/10/2024
Retrieve Notice of Action (NOA)
Date Received in OIRA:
05/31/2024
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
07/31/2027
36 Months From Approved
07/31/2024
Responses
42,770
0
42,205
Time Burden (Hours)
94,436
0
91,065
Cost Burden (Dollars)
120,000
0
0
Abstract:
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.
Authorizing Statute(s):
US Code:
26 USC 7705
Name of Law: Certified professional employer organizations
US Code:
26 USC 3511
Name of Law: Certified professional employer organizations
Citations for New Statutory Requirements:
None
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
60-day Notice:
Federal Register Citation:
Citation Date:
89 FR 12945
02/20/2024
30-day Notice:
Federal Register Citation:
Citation Date:
89 FR 46990
05/30/2024
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
5
IC Title
Form No.
Form Name
CPEO Application
Certified Professional Employer Organization Surety Bond
14751
Certified Professional Employer Organization Surety Bond
Certified Professional Employer Organization/Customer Reporting Agreement
8973, Instructions to Form 8973
Certified Professional Employer Organization/Customer Reporting Agreement
,
Instructions to Form 8973
Identity Verification Application/Registration
Responsible Individual Personal Attestation (RIPA)
ICR Summary of Burden
Total Approved
Previously Approved
Change Due to New Statute
Change Due to Agency Discretion
Change Due to Adjustment in Estimate
Change Due to Potential Violation of the PRA
Annual Number of Responses
42,770
42,205
0
565
0
0
Annual Time Burden (Hours)
94,436
91,065
0
3,371
0
0
Annual Cost Burden (Dollars)
120,000
0
0
120,000
0
0
Burden increases because of Program Change due to Agency Discretion:
Yes
Burden Increase Due to:
Miscellaneous Actions
Burden decreases because of Program Change due to Agency Discretion:
Yes
Burden Reduction Due to:
Using Information Technology
Short Statement:
The burdens for the RIPA (formerly Form 14737-A) and the CPEO Application (formerly Form 14737) were recalculated to reflect electronic submission in the CPEO Online System. The RIPA was also recalculated to include the burden for background checks. The change in burden also reflects the addition of the identity verification process to register for the CPEO Online System. This increases the number of responses by 565 and the burden hours by 3,371 annually due to Agency Discretion.
Annual Cost to Federal Government:
$162,910
Does this IC contain surveys, censuses, or employ statistical methods?
No
Does this ICR request any personally identifiable information (see
OMB Circular No. A-130
for an explanation of this term)? Please consult with your agency's privacy program when making this determination.
Yes
Does this ICR include a form that requires a Privacy Act Statement (see
5 U.S.C. §552a(e)(3)
)? Please consult with your agency's privacy program when making this determination.
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?
Yes
Agency Contact:
Crystal Stinson 859 282-3821
Common Form ICR:
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(a) It is necessary for the proper performance of agency functions;
(b) It avoids unnecessary duplication;
(c) It reduces burden on small entities;
(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
(f) It indicates the retention periods for recordkeeping requirements;
(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
(i) It uses effective and efficient statistical survey methodology (if applicable); and
(j) It makes appropriate use of information technology.
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Certification Date:
05/31/2024
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