#Where is my unemployment tax form registration#
#Where is my unemployment tax form professional#

Before you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer, such as a payroll service provider or reporting agent, go to IRS.gov/OutsourcingPayrollDuties for helpful information on this topic. You remain responsible if the third party fails to perform any required action. Generally, as an employer, you're responsible to ensure that tax returns are filed and deposits and payments are made, even if you contract with a third party to perform these acts. For more information about a CPEO’s requirement to file electronically, see Rev. For more information on the credit, see Credit for State Unemployment Tax Paid to a State Unemployment Fund, later.ĬPEOs must generally file Form 940 and Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, electronically.

In addition, a CPEO is allowed the additional credit if the CPEO is permitted, under state law, to collect and remit contributions to the state unemployment fund with respect to a work site employee. For more information or to apply to become a CPEO, go to IRS.gov/CPEO.įor wages paid to a work site employee, a CPEO is eligible for the credit for state unemployment tax paid to a state unemployment fund, whether the CPEO or a customer of the CPEO made the contribution.

#Where is my unemployment tax form registration#

To become a CPEO, the organization must apply through the IRS Online Registration System. A CPEO is generally treated for employment tax purposes as the employer of any individual who performs services for a customer of the CPEO and is covered by a contract described in section 7705(e)(2) between the CPEO and the customer (CPEO contract), but only for wages and other compensation paid to the individual by the CPEO. Certification as a CPEO may affect the employment tax liabilities of both the CPEO and its customers.

#Where is my unemployment tax form professional#

To become and remain certified under the certification program, certified professional employer organizations (CPEOs) must meet various requirements described in sections 35 and related published guidance.

PEOs handle various payroll administration and tax reporting responsibilities for their business clients and are typically paid a fee based on payroll costs.

The Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014 required the IRS to establish a voluntary certification program for PEOs. Employers who are subject to the Illinois Unemployment Insurance Act supply the funds IDES uses to pay benefits to the unemployed.Certification program for professional employer organizations (PEOs). ( news release)Įvery business with employees in Illinois must register with IDES and file unemployment insurance contribution (tax) reports each quarter. Beginning with the reports and payments for the first quarter of 2012, if an employer fails to file a report of fails to pay any contributions, payments in lieu of contributions, penalties or interest, when due, the Department will be looking to corporate officers and other responsible individuals for payment and, if such payments are not made, liens on home, autos, boats and other property and levies on personal bank accounts may follow. The courts have interpreted similar provisions broadly with respect to both who is a responsible party and what constitutes a willful failure to report or to pay. The Unemployment Insurance Act was recently amended to provide for the personal liability of any officer or employee of an employer who has control, supervision or responsibility for the filing of reports or the payment of contributions, payments in lieu of contributions, penalties or interest for the employer and who willfully fails to file the reports or make the payments.