IRS Online Registration System for Professional Employer Organizations and 501(c)(4) Certification

This online registration system currently supports two distinct programs: the voluntary certification of professional employer organizations and the Form 8976, Notice of Intent to Operate Under Section 501(c)(4). This system allows you to complete the registration/certification process, keeps your account information current, and enables you to receive secure, digital communications from the IRS.

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Frequently Asked Questions

Certified Professional Employer Organization (CPEO)

The Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014 (ABLE Act), enacted on December 19, 2014, as part of The Tax Increase Prevention Act of 2014 (P.L. 113-295), requires the IRS to establish a new, voluntary program for persons to apply and become certified as certified professional employer organizations (CPEOs).

This online registration system can be used by aspiring CPEOs to apply for certification, and is the method by which such organizations and their responsible individuals must provide the IRS with the information and supporting documentation necessary to obtain certification. The system can also be used by existing CPEOs and their responsible individuals to periodically verify information previously submitted and meet annual and quarterly program requirements.

Click here for more information about CPEO.

Section 501(c)(4)

Organizations who intend to operate under Section 501(c)(4) are now required to submit Form 8976, Notice of Intent to Operate Under Section 501(c)(4) to the IRS. Most organizations must submit this notice within 60 days of their establishment. Failure to file this notice may result in penalties.

To submit this form, you must create an online account, complete the online Form 8976, Notice of Intent to Operate Under Section 501(c)(4), and submit payment with your registration. The IRS will review your submission and provide an acknowledgement within 60 days if your submission is complete and correct.

Click here for more information about Form 8976.

Click here for more information about 501(c)(4).