SECTION 12. PAPERWORK

REDUCTION ACT

The collection of information contained in this revenue procedure has been reviewed and approved by the Office of Management and Budget (OMB) in accordance with the Paperwork Reduction Act (44 U.S.C. § 3507) under control number 1545-2266. The collection of this information in this revenue procedure relates to the information a person must submit to the IRS to apply for and maintain certification as a CPEO for purposes of sections 3511 and 7705 and to the information a CPEO must report to the IRS and to its customers and clients to ensure the accurate, efficient, and transparent payment and reporting of employment taxes. Generally, the collection of information burden associated with this revenue procedure is reflected in the burden estimates for Form 14737, Request for Voluntary IRS Certification of a Pro- fessional Employer Organization ; Form

Bulletin No. 2023–13 625 March 27, 2023

Country Date of Departure On or After Ethiopia January 3, 2022 Iraq January 14, 2022 Ukraine February 12, 2022 Belarus February 28, 2022 China April 11, 2022 Mali July 29, 2022

For example, for purposes of section 911 of the Code, an individual who left Ethiopia on or after January 3, 2022, will be treated as a qualified individual with respect to the period during which that individual was present in, or was a bona fide resident of, Ethiopia if the individual establishes a reasonable expectation that he or she would have met the requirements of section 911(d) but for those conditions.

.02 To qualify for relief under section 911(d)(4) of the Code, an individual must have established residency, or have been physically present, in the foreign country on or before the date that the Secretary of the Treasury determines that individuals were required to leave the foreign country. For example, individuals who were first physically present or established residency in Ethiopia after January 3, 2022, are not eligible to qualify for the exception provided in section 911(d)(4) of the Code for 2022.