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Issue Number:  2017-6

Inside This Issue

1. New on IRS.gov
2. IRS Approves First Group of Certified Professional Employer Organizations
3. IRS Delays E-Services System Upgrade
4. Technical Guidance

• Inst. 941-X (PR), Instructions for Form 941-X (PR), Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (Puerto Rico Version)
• Form 14751, Certified Professional Employer Organization Surety Bond
• Form W-8BEN-E, Certificate of Entities Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities)
• Form 8973, Certified Professional Employer Organization Customer Reporting Agreement
• Inst. 8973, Instructions for Form 8973, Certified Professional Employer Organization/Customer Reporting Agreement
• Pub. 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration
• Inst. W-2 and W-3, Instructions for Forms W-2 and W-3, Wage and Tax Statement and Transmittal of Wage and Tax Statements

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The Internal Revenue Service issued notices of certification to 84 organizations that applied for voluntary certification as a Certified Professional Employer Organization (CPEO).

The IRS continues to process CPEO applications and those applicants not yet receiving a notice of certification will receive a decision from the IRS in coming weeks and months.

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The IRS cancelled its planned June 15-19 e-Services system upgrade.

State users will be able to submit new or update existing state e-file coordinator applications and TDS applications until the upgrade begins later this summer.

We will communicate the schedule for the e-Services platform upgrade and provide updates on user impact well in advance of any changes.

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Revenue Procedure 2017-36 provides indexing adjustments for certain provisions under sections 36B and 5000A of the Internal Revenue Code. In particular, it updates the Applicable Percentage Table in § 36B(b)(3)(A)(i) to provide the Applicable Percentage Table for 2018. This table is used to calculate an individual’s premium tax credit. This revenue procedure also updates the required contribution percentage in section 36B(c)(2)(C)(i)(II) for plan years beginning after calendar year 2017. The percentage is used to determine whether an individual is eligible for affordable employer-sponsored minimum essential coverage under § 36B. Find RP 2017-36 in IRB 2017-21, dated May 22.

Revenue Procedure 2017-37 provides the 2018 inflation adjusted amounts for Health Savings Accounts (HSAs) as determined under section 223 of the Internal Revenue Code.

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