We are requesting this information to carry out the internal revenue laws of the United States; specifically the requirements under section 7705(b) to certify a person as a professional employer organization. Our legal authority to collect this information is sections 6109 and 7705 of the Internal Revenue Code. Providing the information is voluntary, but if you provide incomplete or no information it may delay or prevent processing of this application; providing false or fraudulent information may subject you to penalties. Although we do not anticipate it at this time, if necessary for efficiency and improving our service to you, we may disclose the information to a contractor who is bound to follow applicable confidentiality provisions as required by law and the contract. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement agencies and intelligence agencies to combat terrorism. We may also disclose information to third parties during the course of an investigation, which may include a suitability check, to the extent necessary to obtain information pertinent to the investigation. We will disclose the name and address of all certified professional employer organizations to the public as required by section 7705(f).
The Certification of Professional Employer Organizations is an online system and consists of multiple parts.
The estimated average time to complete the Identity Verification Application is 15 minutes, which includes preparing and submitting the application.
The estimated average time to complete and submit the Responsible Individual Personal Attestation (RIPA) is 40 hours and will vary depending on individual circumstances. The estimated average includes:
- Recordkeeping . . . . 20 hr
- Learning about the law or the RIPA . . . . 19 hr, 40 min
- Preparing and submitting to the IRS . . . 20 min
The estimated average time to complete and submit the Certified Professional Employer Organization Application is 77 hours 30 min. The time needed will vary depending on individual circumstances. The estimated average includes:
- Recordkeeping . . . . 36 hr
- Learning about the law or the application . . . . 40 hr 30 min
- Preparing and submitting to the IRS . . . . 1 hr
The estimated average time to complete and submit the Certified Professional Employer Organization Application User Fee payment is 15 min and will vary depending on individual circumstances. The estimated average time includes recordkeeping, learning about the law and preparing and submitting the payment through Pay.gov.
Additionally, the estimated average time to complete and submit the Form 14751, Certified Professional Employer Organization Surety Bond, is 2 hours. The time needed to complete and file this form will vary depending on individual circumstances. The estimated average includes:
- Recordkeeping . . . . 55 min
- Learning about the law or the form . . . . 20 min
- Preparing, copying, assembling, and sending the form to the IRS . . . . 45 min
If you have comments concerning the accuracy of these time estimates or suggestions for making these forms simpler, we will be happy to hear from you. You can write to the Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224. Do not send your application or bond to this address.