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Form 8973: Certified Professional Employer Organization/Customer Reporting Agreement
IRS Form 8973 is the Certified Professional Employer Organization/Customer Reporting Agreement used by CPEOs to notify the IRS when a service contract with a customer starts, ends, or is corrected, and must be filed within 30 days of the event.
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IRS Form 8973 - Certified Professional Employer Organization/Customer Reporting Agreement
IRS Form 8973 is the Certified Professional Employer Organization/Customer Reporting Agreement used by CPEOs to notify the IRS when a service contract with a customer starts, ends, or is corrected, and must be filed within 30 days of the event.
Risk Radar
Scan points- 1Missing the 30‑day filing deadline for a contract start or end.
- 2Filing after the 30‑day deadline following a contract start or end.
- 3Omitting the customer’s EIN in Part 2, line 1.
- 4Leaving the CPEO’s EIN blank in Part 3, line 6.
- 5Not attaching the CPEO Consent to Disclosure of Tax Information before mailing.
Plain English
Form 8973 tells the IRS that a Certified Professional Employer Organization has begun or finished a contract with a client. It also lets the CPEO fix any earlier reports. The CPEO completes the form and mails it to the IRS. The client may file its own copy if it wishes.
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.
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What this form is for
- Use this form when a Certified Professional Employer Organization needs to notify the IRS that a service contract with a customer has started, ended, or requires correction.
- Do not use it when the filing relates to employment tax returns or wage reporting that are submitted on other forms.
- Check Form 941 instead when filing the CPEO’s quarterly employment tax returns for wages paid to employees.
Form selector
Use this form or another form?
Reporting quarterly federal employment taxes for wages the CPEO pays to employees
Form 941 is the required quarterly filing for employment taxes
✓ Confirm the CPEO’s EIN matches the one on Form 941
Providing an allocation schedule for aggregate filers of Form 941
Schedule R details allocations for multiple employers under one EIN
✓ Verify the allocation periods align with the CPEO’s reporting schedule
Renewing consent to disclose tax information without filing a new Form 8973
Consent renewal is sent separately and does not require a new Form 8973
✓ Ensure only the consent page is mailed to the address in the Where To File section
Deadline or filing window
When a service contract begins or ends, the CPEO must file Form 8973 within 30 days of that event. If the CPEO is newly certified, it has a 6‑month window from its certification notice to report any pre‑existing contracts. No extension is provided for the 30‑day filing requirement.
Checklist
What you need before filling it out
Line 6 – EIN
CPEO’s employer identification number · Form 8973 line 6
Line 10 – Contract subject
Answer Yes/No indicating if contract described under section 7705(e)(2) · Form 8973 line 10
Part 1 – Service contract start date
Date CPEO and customer entered into contract · Form 8973 Part 1
Renewal consent page
New consent covering an additional 3 years or 12 quarters · Page 3 of Form 8973
Mailing address
Address for submission · Where To File section
Before you submit
- 1Verify the CPEO’s EIN on line 6 matches the EIN used on Form 941 filings.
- 2Confirm the service contract start or end date entered in Part 1 is accurate.
- 3Answer line 10 correctly regarding whether the contract is described under section 7705(e)(2).
- 4Enter the customer’s name and EIN accurately in Part 2.
- 5Enter the CPEO’s name and EIN accurately in Part 3.
- 6Include the renewed consent page if renewing disclosure consent.
- 7Use 12‑point Courier font for all typed entries.
- 8Sign the form in the designated signature area.
How to file this form
- 1Identify whether the service contract started, ended, or requires correction and note the appropriate filing deadline.
- 2Complete all required fields on Form 8973 using 12‑point Courier font.
- 3Attach a new consent page if renewing the CPEO consent to disclosure of tax information.
- 4Mail the completed Form 8973 to Department of the Treasury Internal Revenue Service, Ogden, UT 84201-0089 and retain the mailing receipt.
- 5Keep a copy of the filed Form 8973 and any attached consent for your records.
Known limitations
- 1Only the CPEO is required to file Form 8973; the customer may file only voluntarily
- 2A newly certified CPEO has six months from its notice of certification to file for existing contracts, instead of the standard 30‑day deadline
- 3When renewing the CPEO Consent to Disclosure of Tax Information, only the consent page is sent; a completed Form 8973 is not required
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 form shows Rev. December 2018; the instructions direct users to IRS.gov/Form8973 for the latest information, but no specific changes are listed in the source.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. December 2018
- Fee — Not stated in the official source
- Mailing address — confirm the address is Department of the Treasury Internal Revenue Service, Ogden, UT 84201-0089
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Retain a signed copy of Form 8973 with your records
- 2If an error is discovered, file a corrected Form 8973 indicating the correction
- 3Do not send Form 8973 when submitting a renewed consent; send only the consent document
- 4Keep the CPEO’s EIN and the customer’s identifying information handy for future filings
Sources
- SRCInstructions p.1 — filing deadline is within 30 days of starting or ending a service contract
- SRCInstructions p.1 — newly certified CPEO has six months from notice of certification to submit Forms 8973 for existing contracts
- SRCInstructions p.1 — the CPEO must file Form 8973 to notify the IRS of a contract start, end, or correction
- SRCInstructions p.1 — the customer may file its own Form 8973, but it is not required
- SRCInstructions p.1 — mail Form 8973 to Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0089
- SRCInstructions p.4 — do not send Form 8973 to the Washington, DC address; that address is for written correspondence only
- SRCInstructions p.2 — the EIN entered on line 6 must be the same as the EIN used on employment tax returns such as Form 941
- SRCInstructions p.4 — when renewing the CPEO Consent to Disclosure of Tax Information, do not send a completed Form 8973
- SRCInstructions p.3 — by signing Part 5, the filer acknowledges the information is true, correct, and complete
- SRCInstructions p.2 — if the contract covers only some employees, the CPEO should check the boxes under “CPEO reports some wages/compensation paid to employees”
Common confusion points
Do I need to file Form 8973 as a customer?
Customers are not required to file; only CPEOs must file.
→ Verify you are the CPEO before submitting.
How many days do I have to file after a contract starts?
The standard deadline is 30 days, but newly certified CPEOs get six months.
→ Check your certification date to determine the correct deadline.
Can I mail the form to the Washington, DC address listed in the instructions?
That address is for written inquiries, not for filing the form.
→ Mail the form to the Ogden, UT address provided.
Do I need to file a separate form when renewing the consent?
Renewal requires only the consent page; Form 8973 is not sent.
→ Submit only the renewed consent document.
What if the service contract covers only some of my employees?
The CPEO must indicate that it reports only some wages/compensation.
→ Check the appropriate box under “CPEO reports some wages/compensation”.
Must the EIN on line 6 match the EIN used on other tax returns?
Line 6 requires the same EIN used on employment tax returns such as Form 941.
→ Verify the EIN matches the one on your Form 941 filings.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- File a corrected Form 8973 – to amend a previously filed agreement
Questions about IRS Form 8973
What is IRS Form 8973 used for?
Form 8973 tells the IRS that a Certified Professional Employer Organization has begun or finished a contract with a client. It also lets the CPEO fix any earlier reports. The CPEO completes the form and mails it to the IRS. The client may file its own copy if it wishes.
Who must file IRS Form 8973?
The Certified Professional Employer Organization (CPEO) must file IRS Form 8973.
What information does IRS Form 8973 require?
The form collects the customer’s EIN (Part 2, line 1), the CPEO’s EIN (Part 3, line 6), the contract start or end date, and other contract details across Parts 1‑6, plus required signatures.
When is IRS Form 8973 due?
A CPEO must file Form 8973 within 30 days of a contract’s start or end. A newly certified CPEO has 6 months from its notice of certification to report contracts that began before certification.
Where do I file IRS Form 8973?
Mail the completed form to the Department of the Treasury, Internal Revenue Service, Ogden, UT 84201‑0089.
How do I complete IRS Form 8973?
To report a contract start, either the customer or the CPEO completes Parts 1 and 2. The CPEO then fills out Parts 3 and 4, provides the customer a copy, and the customer signs Part 5. The CPEO also completes Part 6 and the Consent to Disclosure before mailing the form. To report a contract end, only the CPEO’s signature on the form is required.
Do I need to file Form 8973 as a customer?
Customers are not required to file; only CPEOs must file. Verify you are the CPEO before submitting.
How many days do I have to file after a contract starts?
The standard deadline is 30 days, but newly certified CPEOs get six months. Check your certification date to determine the correct deadline.
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