Each CPEO applicant applying for certification must submit a CPEO application via the IRS Online Registration System. This application will require information related to each responsible individual and will also require the application submitter to upload documents to the CPEO online application account.
PEOs must meet certain requirements when submitting an application for certification. These requirements include the following:
- have at least one physical business location within the United States at which PEO functions are carried on;
- provide a Surety Letter at the time of application;
- provide financial information, including annual audited financial statements prepared by a CPA;
- provide an assertion and CPA examination level attestation regarding federal employment tax compliance; and
- pay a user fee of $1,000.00.
These documents (except for the fee payment, which is made online at pay.gov) will be uploaded to the online system. For more information on these requirements, please see the CPEO FAQs.
|Before You Get Started|
You must complete the following steps before completing the CPEO application:
- Complete the Identity Verification application
- Obtain INDV numbers from all responsible individuals. This number is provided to the responsible individual after submitting his or her RIPA application.
Once you have completed these steps, you are ready to complete the CPEO application.
|After You Have Applied|
Check Application Status
You do not need to contact the IRS regarding the status of your CPEO application. You can check the status of your application by logging in to your online account. If your PEO Certification status shows ‘Open’ under the ‘View Application Status’ of the Main Menu, then the IRS has received and is reviewing your submitted application. The IRS will contact you if additional information is needed. When the IRS completes its review, and if the IRS determines that certification is appropriate, the IRS will send you a notice of certification and you will be required to post a bond (Form 14751, Certified Professional Employer Organization Surety Bond) within 30 days via the Online Registration System.