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Instructions for Form 8973

Department of the Treasury

Internal Revenue Service

(May 2017)

Certified Professional Employer Organization/Customer Reporting Agreement

Section references are to the Internal Revenue Code unless

own Form 8973 to notify the IRS that its service contract with

otherwise noted.

the CPEO has ended.

When To File

Future Developments

Generally, a CPEO must file Form 8973 within 30 days of

For the latest information about developments related to

starting or ending a service contract with a customer.

Form 8973 and its instructions, such as legislation enacted

However, a newly certified CPEO has 6 months from the date

after they were published, go to IRS.gov/Form8973.

of its notice of certification to submit Forms 8973 with respect

General Instructions

to the commencement of any service contracts with existing

customers (see section 2.06(1) of Rev. Proc. 2017-14,

2017-3 I.R.B. 426, available at

IRS.gov/irb/2017-03_IRB/

Purpose of Form 8973

ar14.html).

Certified Professional Employer Organizations (CPEOs) use

In addition, before the end of the last year or period listed

Form 8973 to notify the IRS that a service contract between a

on the most recent prior CPEO Consent to Disclosure of Tax

CPEO and a customer has started or ended. If Form 8973 is

Information, the CPEO must renew the consent if it is still

being used to notify the IRS that a service contract has

under a service contract with the customer named on the

started, CPEOs also use Form 8973 to identify the forms that

consent. For more information on renewing the consent, see

the CPEO will file reporting wages or compensation paid to

Renewing the CPEO Consent to Disclosure of Tax

employees performing services for the customer and to allow

Information, later.

the CPEO to consent to the disclosure of tax information to

Where To File

the customer.

Mail to the following address:

For purposes of this form, a service contract is either a

CPEO contract described under section 7705(e)(2) or a

Department of the Treasury

service agreement described under Regulations section

Internal Revenue Service

31.3504-2(b)(2) and a customer is any person who has

Ogden, UT 84201-0089

entered into such a service contract with the CPEO. For more

information on CPEO contracts and service agreements, see

the line 10 instructions.

Specific Instructions

For more information about the CPEO program, including

Part 1: Why Are You Filing This Form?

frequently asked questions, visit the IRS website at

IRS.gov/

CPEO.

Check a box to tell the IRS if you’re filing Form 8973 because

a service contract started between the customer reported in

If the customer filed Form 2678, Employer/Payer

Part 2 and the CPEO reported in Part 3, a service contract

Appointment of Agent, appointing the CPEO as an

TIP

ended between the customer reported in Part 2 and the

authorized agent of the customer under Regulations

CPEO reported in Part 3, or you're correcting a previously

section 31.3504-1, then the relationship between the CPEO

filed Form 8973. You must enter the date (formatted as

and the customer isn’t subject to a CPEO contract or a

MM/DD/YYYY) that the service contract started or ended.

service agreement under Regulations section 31.3504-2(b)

(2). In this case, the CPEO shouldn’t file Form 8973 for the

Service contract started. Either the customer or the CPEO

customer.

can complete Parts 1 and 2. The CPEO must complete Parts

3 and 4 and provide the customer a copy of these

Substitute Forms

instructions before the customer signs Part 5. The CPEO

must also complete Part 6 and the CPEO Consent to

The IRS accepts quality substitute tax forms that are

Disclosure of Tax information before sending Form 8973 to

consistent with the official forms and have no adverse impact

the IRS. The CPEO must provide the customer with a copy of

on our processing. The official Form 8973 is the standard for

the fully completed and signed Form 8973.

substitute forms. Because a substitute form is a variation

from the official form, you should know the requirements of

Service contract ended. The CPEO is required to file Form

the official form for the year of use before you create a

8973 to notify the IRS that a service contract has ended. Only

substitute version. For details on the requirements for

the CPEO’s signature is required to notify the IRS that a

substitute forms, see Pub. 1167.

service contract has ended. In addition, though not required,

the customer may also separately file its own Form 8973 to

Who Must File

notify the IRS that its service contract with the CPEO has

The CPEO must file Form 8973 to notify the IRS that a

ended. If a customer separately files its own Form 8973 to

service contract started between a customer reported in Part

notify the IRS that its service contract with the CPEO has

2 and a CPEO reported in Part 3 or to correct a previously

ended, only the customer’s signature is required on that

filed Form 8973. The CPEO is required to file Form 8973 to

Form 8973. In both cases, Parts 1, 2, and 3 must be

notify the IRS that a service contract has ended. In addition,

completed (although Part 2, line 5, should be blank). It isn’t

though not required, the customer may also separately file its

May 16, 2017

Cat. No. 68908X

Instructions For Form 8973 - Certified Professional Employer Organization/customer Reporting Agreement

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