Certified professional employer organization application

PEOs may apply for certification via the IRS Online Registration System. The CPEO application requires information from each responsible individual and requires the application submitter to upload documents to the online application account.

PEOs must meet certain requirements when submitting an application for certification. These requirements include the following:

• have at least one physical business location within the United States at which PEO functions are carried on;
• provide a Surety Letter at the time of application;
• provide financial information, including annual audited financial statements prepared by a CPA;
• provide an assertion and CPA examination level attestation regarding federal employment tax compliance; and
• pay a user fee of $1,000.00.

The online system will direct you to payment of the user fee. For more information on these requirements, please see the CPEO FAQs.

Before you get started

The following items must be completed before submitting the CPEO application:

• All responsible individuals must complete the Identity Verification application.
• All responsible individuals must complete their Responsible Individual Personal Attestation (RIPA) application to be assigned an INDV number.
• Application submitter must obtain INDV numbers from all responsible individuals.
• Application submitter must have a valid Form 2848, Power of Attorney and Declaration of Representative for the CPEO applicant or CPEO on file with the IRS in order to be the application submitter if they do not occupy one of the positions outlined in section 1.02(1) of Revenue Procedure 2023-18.

After completing these steps, you are ready to complete the CPEO application.

After you have applied

Application status

To check the status of your CPEO application log into your online account. If your PEO Certification status shows "Open" under the "View Application Status" of the Main Menu, then the IRS has received and is reviewing your application. When the IRS completes its review, and if certification is appropriate, you will receive a notice of certification and will be required to post a bond (Form 14751, Certified Professional Employer Organization Surety Bond PDF) within 30 days via the Online Registration System.

Refer to the CPEO Application Privacy Act and Paperwork Reduction Act Notice for guidance on why this information is being requested, how it may be used or disclosed, and the estimated average time needed to compete and submit the application.