Who can disclose the information on Form 8973?

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.

How long must records related to Form 8973 be retained?

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.

Is there a penalty for not filing Form 8973?

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.

Who must file Form 8973?

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.

Where is Form 8973 filed?

Form 8973 should be mailed to the Internal Revenue Service at the address provided on the form.

What information is required on Form 8973?

Form 8973 requires identification information for both the CPEO and its client, as well as the date the service contract began or ended.

What is Form 8973 used for?

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

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Certified Professional Employer Organization/Customer Reporting Agreement

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.

Instructions

Form 8973 Instructions - Instructions for Form 8973, Certified Professional Employer Organization/Customer Reporting Agreement

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FAQ

Who can disclose the information on Form 8973?
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.
How long must records related to Form 8973 be retained?
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.
Is there a penalty for not filing Form 8973?
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.
Who must file Form 8973?
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.
Where is Form 8973 filed?
Form 8973 should be mailed to the Internal Revenue Service at the address provided on the form.
What information is required on Form 8973?
Form 8973 requires identification information for both the CPEO and its client, as well as the date the service contract began or ended.
What is Form 8973 used for?
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.

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ABOUT

Tax forms

Form 8973 is one of Tax forms that are documents used to report income, deductions, and tax liability to the relevant tax authority. These forms are an essential part of the tax filing process and are used to ensure individuals and businesses comply with tax laws and accurately calculate their tax obligations.

The specific tax forms required can vary depending on factors such as an individual's filing status, sources of income, and the country's tax laws. However, here are some common types of tax forms:

Individual Income Tax Forms: These forms, such as the 1040 series in the United States, are used by individuals to report their income, claim deductions and credits, and calculate their tax liability.

Business Tax Forms: Businesses, including sole proprietorships, partnerships, corporations, and self-employed individuals, may have to file various forms to report their income, expenses, and taxes owed. Examples include Schedule C (Profit or Loss from Business) and Form 1120 (U.S. Corporation Income Tax Return).

Employment Tax Forms: Employers are required to report employee wages and withhold and remit payroll taxes. Forms such as W-2 (Wage and Tax Statement) and 941 (Employer's Quarterly Federal Tax Return) are used for this purpose.

Investment and Retirement Account Forms: These forms are used to report investment income, capital gains, and losses, as well as contributions and distributions from retirement accounts. Examples include Form 1099-DIV (Dividends and Distributions) and Form 5498 (IRA Contribution Information).

Estate and Gift Tax Forms: When a person passes away or makes significant gifts, specific forms such as Form 706 (United States Estate (and Generation-Skipping Transfer) Tax Return) and Form 709 (United States Gift (and Generation-Skipping Transfer) Tax Return) are used to report and calculate any applicable estate or gift taxes.

It is important to note that tax laws and forms can change over time, so individuals and businesses should consult the relevant tax authority or seek professional tax advice to ensure compliance with the current requirements.

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