Instructions For Form 8973 - Certified Professional Employer Organization/customer Reporting Agreement Page 2

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Line 5. Identify Forms That the CPEO Will File
necessary in either case to complete Part 4 or the CPEO
Consent to Disclosure of Tax Information.
Reporting Wages or Compensation Paid to
Employees Performing Services for the
Correcting a previously filed Form 8973. Submit Form
8973 with the correct information in accordance with these
Customer
instructions.
Check the boxes for all forms that the CPEO will file reporting
Before the end of the last year or period listed on the
wages or compensation paid to employees performing
most recent prior CPEO Consent to Disclosure of
services for the customer. If the CPEO is reporting only some
TIP
Tax Information, the CPEO must renew the consent if
of the wages or compensation paid to employees performing
it is still under a service contract with the customer named on
services for the customer, check the boxes under CPEO
the consent. See Renewing the CPEO Consent to Disclosure
reports some wages/compensation paid to employees.
of Tax Information, later.
For example, if the CPEO reports wages or compensation
paid by the CPEO to employees performing services for the
Transfer or assignment of a service contract. If a CPEO
customer pursuant to a service contract and the customer
(the transferor) transfers or assigns a service contract that
separately reports wages or compensation (including, for
was previously reported as “started” on Form 8973 to a
example, bonuses, stock options, and taxable fringe
subsidiary or affiliate (the transferee), the transferor must file
benefits) paid by the customer to the same employees, the
a Form 8973 to tell the IRS that the service contract has
CPEO is reporting some, but not all, of the wages or
ended between the customer reported in Part 2 and the
compensation paid to employees performing services for the
CPEO reported in Part 3. Then, if the transferee is a CPEO,
customer and should check the boxes under CPEO reports
within 30 days of the transfer, the transferee must file Form
some wages/compensation paid to employees.
8973 to tell the IRS that a service contract has started
between the customer reported in Part 2 and the CPEO
Similarly, if a CPEO and a customer enter into a service
(transferee) reported in Part 3.
contract that covers some, but not all, of the employees
Part 2: Customer Information
performing services for the customer, so that the customer
reports wages or compensation paid to the employees not
covered by the service contract, the CPEO is reporting some,
Line 1. Customer’s Employer Identification
but not all, of the wages or compensation paid to employees
Number (EIN)
performing services for the customer and should check the
Enter the customer’s EIN. The EIN that you enter on line 1
boxes under CPEO reports some wages/compensation paid
must match the EIN that the IRS assigned to the customer. If
to employees.
the customer previously filed employment tax returns (for
For details on wages and compensation, see Pub. 15-A,
example, Form 941, Employer’s QUARTERLY Federal Tax
Employer’s Supplemental Tax Guide, and the General
Return), the EIN on line 1 also must match the EIN that the
Instructions for Forms W-2 and W-3.
customer used on its employment tax returns. The
Part 3: CPEO Information
customer’s business should have only one EIN. If the
customer has more than one EIN and isn’t sure which one to
use, the customer can write to the IRS office where it files its
Line 6. CPEO’s EIN
employment tax returns (use the Without a payment address
Enter the CPEO’s EIN. The EIN that you enter on line 6 must
in the instructions for the employment tax returns) or call the
be the same as the EIN that you’ll use when you file
IRS at 800-829-4933. If the customer doesn’t have an EIN, it
employment tax returns (for example, Form 941 and its
may apply for one online by visiting the IRS website at
related Schedule R (Form 941), Allocation Schedule for
IRS.gov/EIN. The customer may also apply for an EIN by
Aggregate Form 941 Filers).
faxing or mailing Form SS-4 to the IRS. Customers outside of
the United States may also apply for an EIN by calling
Line 7. CPEO’s Name
267-941-1099 (toll call).
Enter the CPEO’s name (not the trade name). The name that
Don’t use a social security number (SSN) in place of
you enter on line 7 must be the same as the name that you’ll
an EIN.
!
use when you file employment tax returns (for example, Form
941 and its related Schedule R (Form 941)).
CAUTION
Line 2. Customer’s Name
Line 8. CPEO’s Trade Name
Enter the customer’s name (not the trade name). The name
Enter the CPEO’s trade name (if any). The name that you
on line 2 should be the same as the legal name the customer
enter on line 8 must be the same as the trade name that
used when it applied for its EIN, unless the customer notified
you’ll use when you file employment tax returns (for example,
the IRS of a name change.
Form 941).
Line 3. Customer’s Trade Name
Line 9. Address
Enter the customer’s trade name (if any). The trade name on
Enter the physical address that the CPEO provided on its
line 3 should be the same as the trade name the customer
application for certification as a CPEO (if this address has
used when it applied for its EIN.
changed and the CPEO has provided an updated address to
the IRS, enter the updated address). The address must be
Line 4. Address
an address in the United States.
Enter the customer’s address.
-2-
Instructions for Form 8973 (5-2017)

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