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Modulo 8973 Istruzioni

Istruzioni per il modulo 8973, Certified Professional Employer Organization/Customer Reporting Agreement

Rev. dicembre 2018

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  • Modulo 8973 - Certificato Professional Employer Organization/Customer Reporting Agreement
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Scaricamento
Department of the Treasury  
Internal Revenue Service  
Instructions for Form 8973  
(Rev. December 2018)  
Certified Professional Employer Organization/Customer Reporting Agreement  
Section references are to the Internal Revenue Code unless  
otherwise noted.  
own Form 8973 to notify the IRS that its service contract with  
the CPEO has ended.  
When To File  
Future Developments  
Generally, a CPEO must file Form 8973 within 30 days of  
starting or ending a service contract with a customer.  
However, a newly certified CPEO has 6 months from the date  
of its notice of certification to submit Forms 8973 with respect  
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/  
For the latest information about developments related to  
Form 8973 and its instructions, such as legislation enacted  
after they were published, go to IRS.gov/Form8973.  
General Instructions  
Purpose of Form 8973  
Certified Professional Employer Organizations (CPEOs) use  
Form 8973 to notify the IRS that a service contract between a  
CPEO and a customer has started or ended, and to correct a  
previously filed Form 8973. If Form 8973 is being used to  
notify the IRS that a service contract has started, CPEOs also  
use Form 8973 to identify the forms that the CPEO will file  
reporting wages or compensation paid to employees  
performing services for the customer and to allow the CPEO  
to consent to the disclosure of tax information to the  
customer.  
In addition, before the end of the last year or period listed  
on the most recent prior CPEO Consent to Disclosure of Tax  
Information, the CPEO must renew the consent if it is still  
under a service contract with the customer named on the  
consent. For more information on renewing the consent, see  
Information, later.  
Where To File  
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  
service agreement described under Regulations section  
31.3504-2(b)(2), and a customer is any person who has  
entered into such a service contract with the CPEO. For more  
information on CPEO contracts and service agreements, see  
the line 10 instructions, later.  
Department of the Treasury  
Internal Revenue Service  
Ogden, UT 84201-0089  
Completing and Filing Form 8973  
Make entries on Form 8973 as follows to enable accurate  
scanning and processing.  
For more information about the CPEO program, including  
Use 12-point Courier font (if possible) for all entries if  
frequently asked questions, go to IRS.gov/CPEO.  
you're typing or using a computer to complete your form.  
Portable Document Format (PDF) forms on IRS.gov have  
fillable fields with acceptable font specifications.  
If the customer filed Form 2678, Employer/Payer  
Appointment of Agent, appointing the CPEO as an  
authorized agent of the customer under Regulations  
TIP  
In Part 1, enter the date as “MM/DD/YYYY.” For example,  
section 31.3504-1, then the relationship between the CPEO  
and the customer isn’t subject to a CPEO contract or a  
service agreement under Regulations section 31.3504-2(b)  
(2). In this case, the CPEO shouldn’t file Form 8973 for the  
customer.  
if a service contract started on January 1, 2019, enter  
“01/01/2019.”  
Specific Instructions  
Part 1: Why Are You Filing This Form?  
Substitute Forms  
Check a box to tell the IRS if you’re filing Form 8973 because  
a service contract started between the customer reported in  
Part 2 and the CPEO reported in Part 3, a service contract  
ended between the customer reported in Part 2 and the  
CPEO reported in Part 3, or you're correcting a previously  
filed Form 8973. You must enter the date (formatted as  
MM/DD/YYYY) that the service contract started or ended.  
The IRS accepts quality substitute tax forms that are  
consistent with the official forms and have no adverse impact  
on our processing. The official Form 8973 is the standard for  
substitute forms. Because a substitute form is a variation  
from the official form, you should know the requirements of  
the official form for the year of use before you create a  
substitute version. For details on the requirements for  
substitute forms, see Pub. 1167.  
Service contract started. In Part 1, the service contract  
date is the date the CPEO and customer entered into either a  
CPEO contract described under section 7705(e)(2) or a  
service agreement described under Regulation section  
31.3504-2(b)(2). If line 10 in Part 4 is checked “Yes” (that is,  
the CPEO and customer are subject to a CPEO contract),  
then the service contract start date entered in Part 1 must be  
the date the CPEO and customer entered into the CPEO  
contract, even if the CPEO and customer had an existing  
Who Must File  
The CPEO must file Form 8973 to notify the IRS that a  
service contract started between a customer reported in Part  
2 and a CPEO reported in Part 3 or to correct a previously  
filed Form 8973. The CPEO is required to file Form 8973 to  
notify the IRS that a service contract has ended. In addition,  
though not required, the customer may also separately file its  
Nov 27, 2018  
Cat. No. 68908X  
 
contractual relationship prior to the CPEO’s certification. The  
service contract start date of a CPEO contract under section  
7705(e)(2) can’t precede the CPEO's certification effective  
date.  
When reporting that a service contract has started, either  
the customer or the CPEO can complete Parts 1 and 2. The  
CPEO must complete Parts 3 and 4 and provide the  
customer a copy of these instructions before the customer  
signs Part 5. The CPEO must also complete Part 6 and the  
CPEO Consent to Disclosure of Tax Information before  
sending Form 8973 to the IRS. The CPEO must provide the  
customer with a copy of the fully completed and signed Form  
8973.  
Service contract ended. The CPEO is required to file Form  
8973 to notify the IRS that a service contract has ended. Only  
the CPEO’s signature is required to notify the IRS that a  
service contract has ended. In addition, though not required,  
the customer may also separately file its own Form 8973 to  
notify the IRS that its service contract with the CPEO has  
ended. If a customer separately files its own Form 8973 to  
notify the IRS that its service contract with the CPEO has  
ended, only the customer’s signature is required on that  
Form 8973. In both cases, Parts 1, 2, and 3 must be  
completed (although Part 2, line 5, should be blank). It isn’t  
necessary in either case to complete Part 4 or the CPEO  
Consent to Disclosure of Tax Information.  
customer may also apply for an EIN by faxing or mailing  
Form SS-4 to the IRS. If the principal business was created  
or organized outside of the United States or U.S. territories,  
the customer may also apply for an EIN by calling  
267-941-1099 (toll call).  
Don’t use a social security number (SSN) in place of  
an EIN.  
!
CAUTION  
Line 2. Customer’s Name  
Enter the customer’s name (not the trade name). The name  
on line 2 should be the same as the legal name the customer  
used when it applied for its EIN, unless the customer notified  
the IRS of a name change.  
Line 3. Customer’s Trade Name  
Enter the customer’s trade name (if any). The trade name on  
line 3 should be the same as the trade name the customer  
used when it applied for its EIN.  
Line 4. Address  
Enter the customer’s address.  
Line 5. Identify Forms That the CPEO Will File  
Reporting Wages or Compensation Paid to  
Employees Performing Services for the  
Customer  
Check the boxes for all forms that the CPEO will file reporting  
wages or compensation paid to employees performing  
services for the customer. If the CPEO is reporting only some  
of the wages or compensation paid to employees performing  
services for the customer, check the boxes under CPEO  
reports some wages/compensation paid to employees.  
Correcting a previously filed Form 8973. Submit Form  
8973 with the correct information in accordance with these  
instructions.  
Before the end of the last year or period listed on the  
most recent prior CPEO Consent to Disclosure of Tax  
Information, the CPEO must renew the consent if it is  
TIP  
still under a service contract with the customer named on the  
Tax Information, later.  
For example, if the CPEO reports wages or compensation  
paid by the CPEO to employees performing services for the  
customer pursuant to a service contract and the customer  
separately reports wages or compensation (including, for  
example, bonuses, stock options, and taxable fringe  
benefits) paid by the customer to the same employees, the  
CPEO is reporting some, but not all, of the wages or  
compensation paid to employees performing services for the  
customer and should check the boxes under CPEO reports  
some wages/compensation paid to employees.  
Transfer or assignment of a service contract. If a CPEO  
(the transferor) transfers or assigns a service contract that  
was previously reported as “started” on Form 8973 to a  
subsidiary or affiliate (the transferee), the transferor must file  
a Form 8973 to tell the IRS that the service contract has  
ended between the customer reported in Part 2 and the  
CPEO reported in Part 3. Then, if the transferee is a CPEO,  
within 30 days of the transfer, the transferee must file Form  
8973 to tell the IRS that a service contract has started  
between the customer reported in Part 2 and the CPEO  
(transferee) reported in Part 3.  
Similarly, if a CPEO and a customer enter into a service  
contract that covers some, but not all, of the employees  
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,  
but not all, of the wages or compensation paid to employees  
performing services for the customer and should check the  
boxes under CPEO reports some wages/compensation paid  
to employees.  
Part 2: Customer Information  
Line 1. Customer’s Employer Identification  
Number (EIN)  
Enter the customer’s EIN. The EIN that you enter on line 1  
must match the EIN that the IRS assigned to the customer. If  
the customer previously filed employment tax returns (for  
example, Form 941, Employer’s QUARTERLY Federal Tax  
Return), the EIN on line 1 also must match the EIN that the  
customer used on its employment tax returns. The  
For details on wages and compensation, see Pub. 15-A,  
Employer’s Supplemental Tax Guide, and the General  
Instructions for Forms W-2 and W-3.  
Part 3: CPEO Information  
Line 6. CPEO’s EIN  
Enter the CPEO’s EIN. The EIN that you enter on line 6 must  
be the same as the EIN that you’ll use when you file  
employment tax returns (for example, Form 941 and its  
related Schedule R (Form 941), Allocation Schedule for  
Aggregate Form 941 Filers).  
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  
employment tax returns (use the Without a payment address  
in the instructions for the employment tax returns) or call the  
IRS at 800-829-4933. If the customer doesn’t have an EIN, it  
may apply for one online by visiting IRS.gov/EIN. The  
-2-  
Instructions for Form 8973 (Rev. 12-2018)  
Pays wages or RRTA compensation to the individual(s)  
Line 7. CPEO’s Name  
performing services for the customer pursuant to the  
agreement; and  
Enter the CPEO’s name (not the trade name). The name that  
you enter on line 7 must be the same as the name that you’ll  
use when you file employment tax returns (for example, Form  
941 and its related Schedule R (Form 941)).  
Assumes responsibility to collect, report, and pay, or  
assumes liability for, employment taxes on the wages or  
RRTA compensation paid by the CPEO to the individual(s)  
performing services for the customer pursuant to the  
agreement.  
Line 8. CPEO’s Trade Name  
Enter the CPEO’s trade name (if any). The name that you  
enter on line 8 must be the same as the trade name that  
you’ll use when you file employment tax returns (for example,  
Form 941).  
Line 11. Is the Customer Reported in Part 2 a  
Provider of Employment-Related Services?  
The customer is a provider of employment-related services if  
it provides:  
Line 9. Address  
Employment tax administration,  
Enter the physical address that the CPEO provided on its  
application for certification as a CPEO (if this address has  
changed and the CPEO has provided an updated address to  
the IRS, enter the updated address). The address must be  
an address in the United States.  
Payroll services, or  
Other employment-related compliance services to clients.  
Other employment-related compliance services may  
include, but aren’t limited to, collecting, reporting, and paying  
employment taxes for wages or compensation paid to  
individuals performing services for the clients.  
Part 4: Customer Relationship  
Information  
Line 12. Is the Customer Reported in Part 2 a  
Related Party of the CPEO?  
Answer “Yes” or “No” to the questions on lines 10–13.  
However, if you answer “No” to question 10, you may skip  
lines 11–13.  
A CPEO won’t be treated as the employer of an individual  
performing services for the customer for purposes of federal  
employment taxes if the customer is a related party, even if  
the CPEO’s relationship with the customer is subject to a  
CPEO contract. The customer is a related party if it has a  
relationship with the CPEO as described in section 267(b) or  
section 707(b), but substituting “10 percent” for any reference  
to “50 percent.”  
Line 10. Is the CPEO’s Relationship With the  
Customer Reported in Part 2 Subject to a  
Contract Described Under Section 7705(e)(2)?  
The CPEO’s relationship with the customer is subject to a  
contract described under section 7705(e)(2) (also called a  
CPEO contract) if the contract is in writing and, with respect  
to an individual providing services for the customer pursuant  
to the contract, provides that the CPEO will assume  
responsibility for:  
Line 13. Does the CPEO Apply the Exemptions,  
Exclusions, Definitions, and Other Rules Which  
Are Based on Type of Employer Under Sections  
3511(a)(2) and 3511(c)(2) to the Customer  
Reported in Part 2?  
For purposes of federal employment taxes, the exemptions,  
exclusions, definitions, and other rules that are based on type  
of employer under sections 3511(a)(2) and 3511(c)(2) are  
presumed to be based on the customer and, in most cases,  
“Yes” will be checked for this line. However, check the “No”  
box in the rare case that another entity is the common law  
employer of individuals performing services for the customer,  
and the exemptions, exclusions, definitions, and other rules  
that are based on type of employer will be based on that  
entity.  
Payment of wages or Railroad Retirement Tax Act (RRTA)  
compensation to the individual(s) performing services for the  
customer, without regard to the receipt or adequacy of  
payment from the customer;  
Reporting, withholding, and paying any applicable federal  
employment taxes on the wages or RRTA compensation  
paid to the individual(s) performing services for the customer,  
without regard to the receipt or adequacy of payment from  
the customer;  
Providing employee benefits that the contract may require  
the CPEO to provide, without regard to the receipt or  
adequacy of payment from the customer; and  
Recruiting, hiring, and firing individuals performing  
services for the customer (in addition to the customer’s  
responsibility for recruiting, hiring, and firing).  
Part 5: Customer Signature  
Part 5 must be signed by a person who has the authority to  
execute Form 8973 for the customer listed in Part 2. By  
signing Part 5, you acknowledge that Form 8973, Parts 1, 2,  
and 4 are, to the best of your knowledge and belief, true,  
correct, and complete.  
Additionally, the CPEO must agree in the contract to  
maintain employee records for the individual(s) performing  
services for the customer and to be treated as a CPEO for  
federal employment tax purposes in relation to the  
individual(s) performing services for the customer.  
Customers can visit IRS.gov/CPEO for more  
If the CPEO’s relationship with the customer isn’t subject  
to a CPEO contract (“No” is checked on line 10), Form 8973  
must still be filed if the CPEO’s relationship with the customer  
reported in Part 2 is subject to a service agreement  
information about the CPEO program and to access  
the list of organizations (updated quarterly) that are  
TIP  
certified by the IRS as CPEOs.  
described under Regulations section 31.3504-2(b)(2). A  
service agreement under Regulations section 31.3504-2(b)  
(2) means an agreement that provides that the CPEO:  
Part 6: CPEO Signature  
Part 6 must be signed by a person who has the authority to  
execute Form 8973 for the CPEO listed in Part 3. By signing  
Part 6, you acknowledge, under penalties of perjury, that  
Asserts it is the employer (or “co-employer”) for the  
individual(s) performing services for the customer pursuant to  
the agreement;  
-3-  
Instructions for Form 8973 (Rev. 12-2018)  
 
Form 8973, Parts 1–4 are, to the best of your knowledge and  
belief, true, correct, and complete.  
only need to send the renewed consent (page 3 of Form  
8973). Don’t send a completed Form 8973. Mail the renewed  
consent to the address provided under Where To File,  
earlier.  
Only the CPEO’s signature is required if you're telling  
the IRS that a service contract has ended.  
TIP  
You must enter the customer’s name and customer’s  
EIN that were included in Part 2 of the original or  
!
CPEO Consent to Disclosure of Tax  
Information  
CAUTION  
corrected Form 8973 that was filed to report the start  
of the service contract.  
When filing Form 8973 to report the start of a service  
contract, the CPEO must complete the CPEO Consent to  
Disclosure of Tax Information.  
Privacy Act and Paperwork Reduction Act Notice. We  
ask for the information on Form 8973 to carry out the Internal  
Revenue laws of the United States. Our authority to request  
the information is Internal Revenue Code sections 3511 and  
7705 and the regulations thereunder. We use this information  
to record the start or end of a service contract between a  
CPEO and the customer. A customer isn’t required to enter  
into a service agreement with a CPEO. However, if a  
By signing, dating, and entering the CPEO’s EIN at the  
bottom of the consent, you allow the IRS, to the extent  
necessary to carry out the purposes of the CPEO program, to  
disclose information to the customer named on the consent  
from the CPEO’s employment tax returns (for example,  
Forms 940 and 941) as it relates to the customer named on  
the consent. This consent also covers the disclosure of any  
information regarding the CPEO’s obligations to report,  
deposit, and pay federal employment taxes for the customer  
named on the consent. You also consent to the disclosure of  
information regarding the CPEO’s certification, regardless of  
year. You must enter the following information on the  
consent.  
customer chooses to enter into a service contract with a  
CPEO, both the customer and the CPEO are required to  
provide the information requested. Section 6109 requires the  
customer and the CPEO to provide their identification  
numbers. If the customer or CPEO fails to provide the  
information in a timely manner, or provides false or fraudulent  
information, the customer and the CPEO may be subject to  
penalties. Additionally, if the CPEO fails to provide this  
information in a timely manner, or provides false or fraudulent  
information, the IRS may revoke or suspend its certification.  
Customer’s name. Enter the customer’s name as shown in  
Part 2.  
Neither the CPEO nor the customer is required to provide  
the information requested on a form that is subject to the  
Paperwork Reduction Act unless the form displays a valid  
OMB control number. Books or records relating to a form or  
its instructions must be retained as long as their contents  
may become material in the administration of any Internal  
Revenue law.  
Customer’s EIN. Enter the customer’s EIN as shown in Part  
2.  
Tax form number. Enter the tax form the CPEO files that  
will include information related to the customer named on the  
consent. Enter only one tax form on each line.  
Don’t use a general reference such as “All tax forms”  
in place of the actual tax form number.  
!
Generally, tax returns and return information are  
CAUTION  
confidential, as required by section 6103. However, section  
6103 allows or requires us to disclose this information to  
others as described in the Code. We may disclose your tax  
information to the Department of Justice for civil and criminal  
litigation, and to cities, states, the District of Columbia, and  
U.S. commonwealths and possessions to administer their tax  
laws. We may also disclose this information to other  
Year(s) or period(s). Enter the year(s) or period(s) for  
which you consent to the disclosure of tax information. You  
may not list more than 3 years or 12 quarters. However, we  
recommend that you list exactly 3 years or 12 quarters  
because you must renew the consent, if you’re still under a  
service contract with the customer named on the consent,  
when the last year or period listed on the consent ends.  
Example. You may list “2019–2021” or “2019, 2020,  
2021” for returns filed annually. For returns filed quarterly,  
you may list “2nd Qtr. 2019–1st Qtr. 2022,” or you can list the  
years (as shown earlier) if those years include all four  
quarters.  
countries under a tax treaty, to federal and state agencies to  
enforce federal nontax criminal laws, or to federal law  
enforcement and intelligence agencies to combat terrorism.  
The time needed to complete and file Form 8973 will vary  
depending on individual circumstances. The estimated  
average time is:  
Don’t use a general reference such as “All years” or  
“All periods” in place of the actual year(s) or  
!
Recordkeeping  
Learning about the law or the form.  
Preparing and sending the form to the IRS.  
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15 min.  
1 hr.  
15 min.  
CAUTION  
period(s).  
Signature. Sign and date the bottom of the consent. You  
also must enter the CPEO’s EIN and name, and print your  
name and title.  
If you have comments concerning the accuracy of these  
time estimates or suggestions for making Form 8973 simpler,  
we would be happy to hear from you. You can send us  
comments from IRS.gov/FormComments. Or you can write to  
the Internal Revenue Service, Tax Forms and Publications  
Division, 1111 Constitution Ave. NW, IR-6526, Washington,  
DC 20224. Don't send Form 8973 to this address. Instead,  
see Where To File, earlier.  
Renewing the CPEO Consent to Disclosure of  
Tax Information  
If you’re still under a service contract with the customer  
named on the consent before the end of the last year or  
period listed on the most recent prior consent, you must  
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  
-4-  
Instructions for Form 8973 (Rev. 12-2018)