8973

Certified Professional Employer Organization/Customer Reporting Agreement

Agency
IRS
Revision
Rev. December 2023
Fillable fields
94
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 8973 online
Page 1 of form 8973

Form 8973: Certified Professional Employer Organization/Customer Reporting Agreement

Form 8973 is the Certified Professional Employer Organization/Customer Reporting Agreement. The About page says Certified Professional Employer Organizations (CPEOs) use it to notify the IRS that a service contract between a CPEO and a customer has started or ended. The instructions add that it is also used to correct a previously filed Form 8973.

When a contract starts, the form also identifies the employment tax returns the CPEO will file for wages or compensation paid to employees performing services for the customer, such as Forms 940, 941, 943 and CT-1. Page 3 holds the CPEO Consent to Disclosure of Tax Information, which lets the IRS share the CPEO's employment tax information about that customer with the customer.

The CPEO files the form, and the customer signs Part 5 when a contract starts. The instructions say the CPEO gives the customer a copy of the fully completed and signed form. You can fill out Form 8973 free in your browser on this page and download the result without an account.

What's on Form 8973

Part 1: Why are you filing

Boxes for a service contract that started or ended on a given date, or for correcting a previously filed Form 8973.

Part 2: Customer Information

Lines 1 to 4 for the customer's EIN, name, trade name and address. Line 5 lists Forms 940, 941, 943 and CT-1, with columns for all or some wages reported by the CPEO.

Part 3: CPEO Information

Lines 6 to 9 for the CPEO's EIN, name, trade name and address.

Part 4: Customer Relationship

Yes or no questions on lines 10 to 13: a CPEO contract under section 7705(e)(2), whether the customer provides employment-related services, whether it is a related party, and the type-of-employer rules.

Parts 5 and 6: signatures

The customer's signature for Parts 1, 2 and 4, and the CPEO's signature under penalties of perjury, each with printed name, title, date, email and phone.

CPEO Consent to Disclosure

Page 3 lists the customer's name and EIN, the tax form numbers and the years or periods covered, signed by the CPEO with its EIN and name.

How to fill out Form 8973

  1. 1

    Part 1

    Check one box and enter the date as MM/DD/YYYY. The instructions say the start date of a CPEO contract under section 7705(e)(2) cannot precede the CPEO's certification effective date.

  2. 2

    Part 2, lines 1 to 4

    Enter the customer's EIN as the IRS assigned it, never an SSN, then the legal name used when applying for the EIN, any trade name and the address.

  3. 3

    Line 5

    Check every form the CPEO will file for wages or compensation paid to the customer's workers. Use the some wages column when the CPEO reports only part of them. Leave it blank when reporting an ended contract.

  4. 4

    Part 3

    Enter the CPEO's EIN, name and trade name as used on its employment tax returns, and the physical address given on its certification application. The instructions say it is a U.S. address.

  5. 5

    Part 4

    Answer lines 10 to 13. If line 10 is No, lines 11 to 13 may be skipped. The instructions say line 13 is Yes in most cases.

  6. 6

    Signatures and consent

    The customer signs Part 5 and the CPEO signs Part 6. For a contract start, the CPEO completes the consent with one tax form per line and no more than 3 years or 12 quarters.

Why fill Form 8973 on indox

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When and where to file

Where to send

The instructions say to mail it to Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0089.

When to file

The instructions say a CPEO generally files Form 8973 within 30 days of starting or ending a service contract with a customer.

Ending a contract

Only the CPEO's signature is needed. Parts 1, 2 and 3 are completed with line 5 blank, and Part 4 and the consent are not needed.

Renewing the consent

Before the last year or period on the most recent consent ends, a CPEO still under contract sends a new consent (page 3 only) to the same address. It can cover another 3 years or 12 quarters.

Transferred contracts

When a CPEO transfers a contract to a subsidiary or affiliate, the transferor reports it ended, and a transferee that is a CPEO reports it started within 30 days of the transfer.

Typed entries

The instructions ask for 12-point Courier font, if possible, for typed or computer entries.

Related forms

Who files Form 8973?

  • CPEOs

    The CPEO files the form to notify the IRS that a service contract with a customer started or ended, or to correct a previously filed Form 8973.

  • Customers starting a contract

    Either the customer or the CPEO can complete Parts 1 and 2. A person with authority for the customer signs Part 5 after the CPEO provides a copy of the instructions.

  • Customers ending a contract

    The instructions say a customer may, though not required, separately file its own Form 8973 to notify the IRS that its contract with the CPEO has ended. Only the customer's signature is needed on that form.

  • Newly certified CPEOs

    The instructions say a newly certified CPEO has 6 months from the date of its notice of certification to submit Forms 8973 for service contracts with existing customers.

  • Not when Form 2678 is used

    If the customer filed Form 2678 appointing the CPEO as its agent, the instructions say the relationship is not a service contract and the CPEO should not file Form 8973 for that customer.

The instructions say the CPEO files Form 8973. The customer takes part by completing or signing certain parts, and may file its own form when a contract ends.

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Questions about Form 8973

Who files Form 8973?

The CPEO. The instructions say the CPEO files it to report that a service contract started or ended, or to correct a previously filed form. The customer signs Part 5 when a contract starts.

Can the customer file Form 8973?

The instructions say a customer may separately file its own Form 8973 to notify the IRS that its service contract with the CPEO has ended. Only the customer's signature is needed on that form.

When is Form 8973 filed?

The instructions say generally within 30 days of starting or ending a service contract. A newly certified CPEO has 6 months from its notice of certification for contracts with existing customers.

Where is Form 8973 mailed?

The instructions give Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0089.

How many years can the consent cover?

The instructions say no more than 3 years or 12 quarters, and recommend listing exactly that many because the consent is renewed when the last listed period ends.

Is Form 8973 filed when the customer used Form 2678?

No. The instructions say that when the customer appointed the CPEO as its agent on Form 2678, the CPEO should not file Form 8973 for that customer.