Responsible Individual Personal Attestation
The Responsible Individual Personal Attestation (RIPA) is a mandatory prerequisite to the organization submitting a CPEO Application. The RIPA gathers information that will allow the IRS to perform a suitability check on the individual serving as a responsible individual. A RIPA is required for all responsible individuals identified within a CPEO Application and it must be submitted through the IRS Online Registration System after the responsible individual verifies their identity through the Identity Verification process on the same registration system. The option to complete a RIPA is not provided until the Identity Verification process is successfully completed. The RIPA must be completed in advance of the CPEO applicant submitting their application for certification. The CPEO applicant will need information from the RIPA to complete their application.
A responsible individual must take the necessary actions to authorize the IRS to conduct background checks and to investigate the accuracy of statements and submissions made by the CPEO applicant and the responsible individual. This may include waiving confidentiality and privilege in situations where the IRS may be obstructed in obtaining or confirming information from relevant third parties (such as former employers) because of the existence of confidentiality, non-disclosure, or similar agreements.
|What You’ll Need|
- Your name, address and phone number
- The business name and Employer Identification Number (EIN) of the CPEO applicant for which you are a responsible individual
- Your ownership percentage of the CPEO applicant, if applicable
- The business names and EINs of all entities for which you are a responsible individual. For more information about what entities are covered by this requirement, see the CPEO FAQs