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the consent. This consent also covers the disclosure of any

Privacy Act and Paperwork Reduction Act Notice. We

information regarding the CPEO’s obligations to report,

ask for the information on Form 8973 to carry out the Internal

deposit, and pay federal employment taxes for the customer

Revenue laws of the United States. Our authority to request

named on the consent. You also consent to the disclosure of

the information is Internal Revenue Code sections 3511 and

information regarding the CPEO’s certification, regardless of

7705 and the regulations thereunder. We use this information

year. You must enter the following information on the

to record the start or end of a service contract between a

consent.

CPEO and the customer. A customer isn’t required to enter

Customer’s Name. Enter the customer’s name as shown in

into a service agreement with a CPEO. However, if a

Part 2.

customer chooses to enter into a service contract with a

CPEO, both the customer and the CPEO are required to

Customer’s EIN. Enter the customer’s EIN as shown in Part

provide the information requested. Section 6109 requires the

customer and the CPEO to provide their identification

Tax form number. Enter the tax form the CPEO files that

numbers. If the customer or CPEO fail to provide the

will include information related to the customer named on the

information in a timely manner, or provide false or fraudulent

consent. Enter only one tax form on each line.

information, the customer and the CPEO may be subject to

penalties. Additionally, if the CPEO fails to provide this

Don’t use a general reference such as “All tax forms”

information in a timely manner, or provides false or fraudulent

in place of the actual tax form number.

information, the IRS may revoke or suspend its certification.

CAUTION

Neither the CPEO nor the customer is required to provide

Year(s) or period(s). Enter the year(s) or period(s) for

the information requested on a form that is subject to the

which you consent to the disclosure of tax information. You

Paperwork Reduction Act unless the form displays a valid

may not list more than 3 years or 12 quarters. However, we

OMB control number. Books or records relating to a form or

recommend that you list exactly 3 years or 12 quarters

its instructions must be retained as long as their contents

because you must renew the consent, if you’re still under a

may become material in the administration of any Internal

service contract with the customer named on the consent,

Revenue law.

when the last year or period listed on the consent ends.

Generally, tax returns and return information are

Example. You may list “2017–2019” or “2017, 2018,

confidential, as required by section 6103. However, section

2019” for returns filed annually. For returns filed quarterly,

6103 allows or requires us to disclose this information to

you may list “2nd Qtr. 2017–1st Qtr. 2020” or you can list the

others as described in the Code. We may disclose your tax

years (as shown earlier) if those years include all four

information to the Department of Justice for civil and criminal

quarters.

litigation, and to cities, states, the District of Columbia, and

Don’t use a general reference such as “All years” or

U.S. commonwealths and possessions to administer their tax

“All periods” in place of the actual year(s) or

laws. We may also disclose this information to other

period(s).

countries under a tax treaty, to federal and state agencies to

CAUTION

enforce federal nontax criminal laws, or to federal law

Signature. Sign and date the bottom of the consent. You

enforcement and intelligence agencies to combat terrorism.

also must enter the CPEO’s EIN and name, and print your

name and title.

The time needed to complete and file Form 8973 will vary

depending on individual circumstances. The estimated

Renewing the CPEO Consent to Disclosure of

average time is:

Tax Information

If you’re still under a service contract with the customer

Recordkeeping

15 min.

. . . . . . . . . . . . . . . . . . . . . .

named on the consent before the end of the last year or

Learning about the law or the form

1 hr.

. . . . . . . . . . .

period listed on the most recent prior consent, you must

Preparing and sending the form to the IRS

15 min.

. . . . . .

renew the consent by sending a new consent to the IRS. The

renewed consent can cover an additional 3 years or 12

quarters. For details, see Year(s) or period(s) above. You

If you have comments concerning the accuracy of these

only need to send the renewed consent (page 3 of Form

time estimates or suggestions for making Form 8973 simpler,

8973). Don’t send a completed Form 8973. Mail the renewed

we would be happy to hear from you. You can send us

consent to the address provided under Where To File,

comments from IRS.gov/FormComments. Or you can write to

earlier.

the Internal Revenue Service, Tax Forms and Publications

Division, 1111 Constitution Ave. NW, IR-6526, Washington,

You must enter the customer’s name and customer’s

DC 20224. Don't send Form 8973 to this address. Instead,

EIN that were included in Part 2 of the original or

see Where To File, earlier.

corrected Form 8973 that was filed to report the start

CAUTION

of the service contract.

-4-

Instructions for Form 8973 (5-2017)

Instructions For Form 8973 - Certified Professional Employer Organization/customer Reporting Agreement Page 4

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