Rev. December 2023
Form 8973 (Rev. 12-2023) is a reporting agreement between a Certified Professional Employer Organization (CPEO) and a customer. The form is used to report various tax-related information to the Internal Revenue Service (IRS). Part 1 of the form contains details about why the form is being filed, including the start or end date of a service contract or correction of previously filed Form 8973. Part 2 provides customer information, such as employer identification number, name, trade name, and address. It also includes a list of forms that the CPEO will file reporting wages or compensation paid to employees performing services for the customer. Part 3 contains CPEO information, including employer identification number, name, and address. Part 4 asks whether the CPEO's relationship with the customer is subject to a contract described under section 7705(e)(2), if the customer is a provider of employment-related services or related party of the CPEO, and if the CPEO applies certain rules to the customer based on type of employer. Part 5 and Part 6 are for customer and CPEO signatures, respectively.
The IRS, as well as other federal and state agencies, may disclose the information on Form 8973 for various purposes, including tax administration and law enforcement.
Books or records relating to Form 8973 must be retained as long as their contents may become material in the administration of any Internal Revenue law.
Yes, both the CPEO and its client may be subject to penalties if they fail to file Form 8973 in a timely manner or provide false or fraudulent information.
Both the Certified Professional Employer Organization (CPEO) and its client must file a completed Form 8973 with the Internal Revenue Service (IRS) whenever there is a change in their relationship.
Form 8973 should be mailed to the Internal Revenue Service at the address provided on the form.
Form 8973 requires identification information for both the CPEO and its client, as well as the date the service contract began or ended.
Form 8973 is used by Certified Professional Employer Organizations (CPEOs) to report the start or end of a service contract between the CPEO and its clients.
Form 8973 is one of Tax forms that are documents used to report information related to taxes to the relevant tax authority. There are various types of tax forms, including federal, state, and local tax forms, which can vary depending on the taxpayer's circumstances and location.
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