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After December 31 2015 there are two types of PEOs. A certified PEO one certified under IRC Sec. 3511 a 1 and an uncertified PEO. A noncertified professional employer organization PEO may be an IRC Sec. 3405 reporting agent. Certified Professional Employer Organization CPEO Starting in year 2016 a PEO may be certified under IRC Sec. 3511 a 1. 2016 GR-W-3 GR-W-3 2016 EMPLOYER S ANNUAL RECONCILIATION OF INCOME TAX WITHHELD 1. Employer s IRC Sec. 3504 agent s or CPEO s name 6. Starting January 1...
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