Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 8973: Certified Professional Employer Organization/Customer Reporting Agreement
IRS Form 8973 is the Certified Professional Employer Organization/Customer Reporting Agreement used to notify the IRS about service contract changes between a CPEO and customer; generally, it must be filed within 30 days of an event.
Need help with Form 8973?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 8973.
Start filling →Form Overview
IRS Form 8973 - Certified Professional Employer Organization/Customer Reporting Agreement
IRS Form 8973 is the Certified Professional Employer Organization/Customer Reporting Agreement used to notify the IRS about service contract changes between a CPEO and customer; generally, it must be filed within 30 days of an event.
Risk Radar
Scan points- 1Ensure the Customer's EIN entered on Part 2 matches the EIN assigned by the IRS exactly.
- 2Filing without entering the Customer's EIN correctly on Part 2, Line 1.
- 3Not ensuring the CPEO’s EIN is entered accurately on Part 3, Line 6.
- 4Failing to provide the customer a copy of the fully completed and signed Form 8973.
- 5For transfers, forgetting to file the initial form showing the contract has ended.
Plain English
This form tells the Internal Revenue Service when a business (the Customer) starts or stops using another professional employer organization (CPEO). It also allows parties to correct any errors made on previously submitted Form 8973s. The CPEO must file this agreement to officially update its contract status with the IRS.
Submission Date
- Filing date: 2024-01-17 22:10:17
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when a Certified Professional Employer Organization (CPEO) needs to notify the IRS that a service contract between the CPEO and a customer has started or ended, or when correcting a previously filed Form 8973.
- Do not use this form when filing solely as the customer; though permitted, the customer may also separately file its own Form 8973 to notify the IRS that the service contract with the CPEO has ended.
- Check for related forms when reporting wages or compensation paid to employees performing services for the customer (Form 941 and its related Schedule R) or when renewing a prior consent.
Form selector
Use this form or another form?
CPEO contract is described under section 7705(e)(2)
This indicates the CPEO assumes responsibility for wage payment and tax reporting/withholding.
✓ Check Line 10 in Part 4
Customer's service contract has ended, but the CPEO is not filing yet
A CPEO must file within 30 days of a contract ending.
✓ File within 30 days of contract end date
Need to renew consent before the last year/period listed on prior consent ends
Renewal covers an additional 3 years or 12 quarters, and only the renewed consent (Page 3) needs mailing.
✓ Renew consent before expiration date
Deadline or filing window
A CPEO must file Form 8973 within 30 days of a service contract starting or ending. If a CPEO is newly certified, it has 6 months from its notice of certification date to report contracts with existing customers. Renewal consent must be sent before the end of the last year or period listed on the most recent prior consent.
Checklist
What you need before filling it out
Service Contract Start Date
The date the CPEO and customer entered into the CPEO contract (if line 10 in Part 4 is 'Yes') · Part 1
EIN on Line 6
The Employer Identification Number of the CPEO · Part 2/Line 6
Contract Type (Section 7705(e)(2))
Written contract where the CPEO assumes responsibility for wage payment and tax reporting/withholding for the individual. · Part 3/Line 10 Instructions
Filing Deadline (General)
Within 30 days of starting or ending a service contract with a customer. · General Filing Rules
Renewal Period Covered
An additional 3 years or 12 quarters. · Instructions p.4
Before you submit
- 1Confirm the service contract start date in Part 1 is accurate, especially if line 10 in Part 4 is checked 'Yes'.
- 2Verify that the EIN entered on line 6 matches the EIN used for filing employment tax returns.
- 3Ensure the CPEO's relationship with the customer meets the criteria described under section 7705(e)(2) if required by Line 10 in Part 4.
- 4Check that the Form 8973 is being filed within 30 days of the contract starting or ending (unless a newly certified CPEO).
- 5If renewing, confirm that only Page 3 of Form 8973 is enclosed and not a fully completed form.
- 6Verify the customer's name and EIN in Part 2 match those used on the original/corrected filing.
- 7Confirm use of 12-point Courier font if typing or completing electronically.
How to file this form
- 1Complete all required fields on Form 8973, ensuring the service contract start date in Part 1 reflects the actual entry date when subject to a CPEO contract.
- 2If renewing consent, ensure you enter the customer’s name and EIN from the original filing into Part 2 before mailing only Page 3 of Form 8973.
- 3Mail the completed Form 8973 (or renewed consent) to the Department of the Treasury Internal Revenue Service at Ogden, UT 84201-0089. Alternatively, mail it to Tax Forms and Publications Division at 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
- 4Retain a copy of the filed Form 8973 for your records.
Known limitations
- 1The CPEO does not need to file Form 8973 if the service contract has not started or ended (though it is required when those events occur).
- 2A customer may separately file its own Form 8973 even if the CPEO files one, specifically to notify the IRS that its service contract with the CPEO has ended.
- 3If a service contract covers only some employees, and the customer reports wages/compensation for those not covered by the contract, the CPEO must check the box indicating it reports some but not all of the wages/compensation paid.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision December 2018. The instructions direct users to IRS.gov/Form8973 for the latest information regarding developments related to Form 8973.
What changed or needs a fresh check
- Edition date — confirm the revision date reads December 2018.
- Mailing address — confirm the address is Ogden, UT 84201-0089 for mail submissions.
- Specific contract type — confirm if the service agreement falls under section 7705(e)(2) or Regulations section 31.3504-2(b)(2).
- EIN consistency — confirm the EIN entered on line 6 matches the one used for employment tax returns (like Form 941).
- Renewal requirement — confirm that if renewing, only Page 3 of Form 8973 is being sent.
Quick Facts
Downloads
After you file
- 1A person with authority to execute Form 8973 for the CPEO listed in Part 3 must sign Part 6.
- 2By signing Part 5, the filer acknowledges that Parts 1, 2, and 4 of Form 8973 are true, correct, and complete.
- 3If renewing a consent, only sending the renewed consent (page 3 of Form 8973) is required; do not send a completed Form 8973 instead.
- 4When filing to renew a consent, the filer must enter the customer’s name and EIN that were included in Part 2 of the original or corrected Form 8973.
Sources
- SRCInstructions p.1 — The purpose of Form 8973 is for CPEOs to notify the IRS that a service contract started or ended, and to correct a previously filed Form 8973.
- SRCInstructions p.1 — A CPEO must file Form 8973 within 30 days of starting or ending a service contract with a customer.
- SRCInstructions p.1 — A newly certified CPEO has 6 months from the date of its notice of certification to submit Forms 8973 regarding commencement of contracts with existing customers.
- SRCInstructions p.4 — When renewing consent, you must enter the customer’s name and customer’s EIN that were included in Part 2 of the original or corrected Form 8973.
- SRCInstructions p.3 — Part 6 (CPEO Signature) must be signed by a person who has the authority to execute Form 8973 for the CPEO listed in Part 3.
- SRCForm p.1 — The form is titled Certified Professional Employer Organization/Customer Reporting Agreement and uses the revision date December 2023.
Common confusion points
Who must file Form 8973?
The CPEO must file to notify the IRS a service contract started/ended, or to correct a prior filing. The customer may also file separately when the contract ends.
→ Check Part 1 of Form 8973 for specific reason (Started, Ended, Correcting).
What is the general deadline for filing?
A CPEO must file within 30 days of starting or ending a service contract with a customer.
→ Verify the date on the form against the start/end dates listed in Part 1.
Does a newly certified CPEO have different rules?
Yes, a newly certified CPEO has 6 months from its notice of certification to submit Forms 8973 regarding any service contracts with existing customers.
→ Check for documentation confirming the date of the CPEO's notice of certification.
When renewing a consent, what do I send?
Only the renewed consent (page 3 of Form 8973), not a completed Form 8973.
→ Ensure you are mailing only the specific document designated as the 'renewed consent'.
What must be on Part 2 when renewing a consent?
The customer’s name and customer’s EIN that were included in Part 2 of the original or corrected Form 8973.
→ Cross-reference this information with the details listed in the original filing.
Where should I mail the renewed consent?
To the address provided under 'Where To File' (Ogden, UT 84201-0089), not to the general IRS Tax Forms and Publications Division address.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If correcting a previously filed Form 8973, use Part 1 to indicate 'Correcting a previously filed Form 8973'.
Questions about IRS Form 8973
What is IRS Form 8973 used for?
This form tells the Internal Revenue Service when a business (the Customer) starts or stops using another professional employer organization (CPEO). It also allows parties to correct any errors made on previously submitted Form 8973s. The CPEO must file this agreement to officially update its contract status with the IRS.
Who must file IRS Form 8973?
The Certified Professional Employer Organization (CPEO) must file Form 8973 when a service contract starts or ends, or if it needs to correct a prior filing. The customer may also separately file their own Form 8973 when the service contract has ended.
What information does IRS Form 8973 require?
The form collects details such as the Customer’s Employer Identification Number (EIN) on Part 2, and the CPEO’s EIN on Part 3. It also includes sections for reporting transfer/assignment of contracts and renewing consent.
When is IRS Form 8973 due?
Generally, a CPEO must file Form 8973 within 30 days of starting or ending a service contract with a customer. A newly certified CPEO has 6 months from its notice of certification date to submit forms for existing customers.
Where do I file IRS Form 8973?
The form is mailed to the Department of the Treasury Internal Revenue Service at Ogden, UT 84201-0089. If renewing consent, only page 3 must be sent to this address.
How do I complete IRS Form 8973?
The CPEO must complete Parts 3 and 4 and provide them to the customer before the customer signs Part 5. The CPEO also completes Part 6 and the CPEO Consent to Disclosure of Tax Information, requiring only the CPEO’s signature when reporting an ended service contract.
What happens if IRS Form 8973 is filed incorrectly?
While not explicitly stating a penalty for failure here, filing late or incorrectly means the IRS will not have accurate records of the service contract status between the CPEO and customer.
Who must file Form 8973?
The CPEO must file to notify the IRS a service contract started/ended, or to correct a prior filing. The customer may also file separately when the contract ends. Check Part 1 of Form 8973 for specific reason (Started, Ended, Correcting).
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.