??Tax Attorney Weighs In on Payroll Tax Provisions in FY 2024 Budget?
ThomsonReuters
MARCH 15, 2023
Using its regulatory authority, the IRS implemented the Certified Professional Employer Organization (CPEO) program that includes staffing companies and payroll companies, so that such businesses may be treated as the statutory employer for  Code Sec. 3401(d)  purposes and be liable for the federal employment and income tax withholding.
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