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March 10, 2023
2023-0453

IRS updates procedures to become a Certified Professional Employer Organization

In Revenue Procedure 2023-18, the IRS issues guidance on procedures for (1) applying to become a Certified Professional Employer Organization (CPEO), (2) remaining certified as a CPEO, and (3) responding to suspension or revocation of a CPEO certification. This new guidance modifies and supersedes Revenue Procedures 2016-33 and 2017-14. For background, see Tax Alert 2017-0009.

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor