Chapter 8: Certifcation — 1022 Publ 5262 (PDF)

Figure 10: Certification related links

Certification Instructions¶

Entities are required to answer questions based on their type. Only those questions associated with

Figure 11: Instructions for QI certification

Figure 12: Instructions for WP certification

Figure 13: Instructions for WT certification

Exceptions & meaning →

Submitting a Certification¶

QIs, WPs and WTs will receive an email notification and a message board message when a

Within the certification, where an extra text box is given, use it to provide additional information on your response. You may also upload information or supporting documentation, including details related to material failures, events of default or changes in circumstance. See File Upload Chapter for more information on how to upload files.

The table below outlines commonly uploaded files when completing a certification.

Table 12: Common certifcation fle uploads

Type of fli e						Description/ Instructions
Form 872 - Consent to Extend the Time to Assess Tax	Form 872 - Consent to Extend the Time to Assess Tax	Form 872 - Consent to Extend the Time to Assess Tax	Form 872 - Consent to Extend the Time to Assess Tax	Form 872 - Consent to Extend the Time to Assess Tax	Form 872 - Consent to Extend the Time to Assess Tax	An entity must submit a Form 872, Consent to Extend the Time to Assess Tax, to satisfy the 15-month requirement related to the periodic review for the certifcation period when the IRS requests it.	An entity must submit a Form 872, Consent to Extend the Time to Assess Tax, to satisfy the 15-month requirement related to the periodic review for the certifcation period when the IRS requests it.	An entity must submit a Form 872, Consent to Extend the Time to Assess Tax, to satisfy the 15-month requirement related to the periodic review for the certifcation period when the IRS requests it.	An entity must submit a Form 872, Consent to Extend the Time to Assess Tax, to satisfy the 15-month requirement related to the periodic review for the certifcation period when the IRS requests it.	An entity must submit a Form 872, Consent to Extend the Time to Assess Tax, to satisfy the 15-month requirement related to the periodic review for the certifcation period when the IRS requests it.	An entity must submit a Form 872, Consent to Extend the Time to Assess Tax, to satisfy the 15-month requirement related to the periodic review for the certifcation period when the IRS requests it.
Form 2848 – Power of Attorney and Declaration of Representative	Form 2848 – Power of Attorney and Declaration of Representative	Form 2848 – Power of Attorney and Declaration of Representative	Form 2848 – Power of Attorney and Declaration of Representative	Form 2848 – Power of Attorney and Declaration of Representative	Form 2848 – Power of Attorney and Declaration of Representative	Entities may use Form 2848, Power of Attorney and Decla authorize an individual to represent itself before the IRS. T be a person eligible to practice before the IRS.	Entities may use Form 2848, Power of Attorney and Decla authorize an individual to represent itself before the IRS. T be a person eligible to practice before the IRS.	Entities may use Form 2848, Power of Attorney and Decla authorize an individual to represent itself before the IRS. T be a person eligible to practice before the IRS.	ration of Representative, to he individual it authorizes must	ration of Representative, to he individual it authorizes must	ration of Representative, to he individual it authorizes must
Organizational chart (CCG	Organizational chart (CCG	Organizational chart (CCG	Organizational chart (CCG	Organizational chart (CCG		Submit an orga or WPs (spons relevant relatio	nizational chart that displays the relationsh or vs. sponsored entities or other relationsh nships between entities.	nizational chart that displays the relationsh or vs. sponsored entities or other relationsh nships between entities.	ip amongst all ip) in a CCG, o	ip amongst all ip) in a CCG, o	QIs (ownership) r any other
Periodic	rev	iew report	iew report	iew report	iew report	Review results must be prepared in a written report addressed to t of the entity (with a certifed translation into English if needed) whe report must describe the scope of the review and the actions perf requirement of the review.	Review results must be prepared in a written report addressed to t of the entity (with a certifed translation into English if needed) whe report must describe the scope of the review and the actions perf requirement of the review.	Review results must be prepared in a written report addressed to t of the entity (with a certifed translation into English if needed) whe report must describe the scope of the review and the actions perf requirement of the review.	Review results must be prepared in a written report addressed to t of the entity (with a certifed translation into English if needed) whe report must describe the scope of the review and the actions perf requirement of the review.	he responsible offcer n requested. The ormed to satisfy each	he responsible offcer n requested. The ormed to satisfy each
Proposed samp	Proposed samp	Proposed samp	le plan			All CCGs must upload the propose deviate from the safe harbor sampl 2017-15 may upload a sample plan safe harbor method to upload a sa	All CCGs must upload the propose deviate from the safe harbor sampl 2017-15 may upload a sample plan safe harbor method to upload a sa	d sample plan. Additionally, any entity looking to ing methodology outlined in Appendix II of Rev. Proc . It is not necessary for entities planning to use the mple plan.	d sample plan. Additionally, any entity looking to ing methodology outlined in Appendix II of Rev. Proc . It is not necessary for entities planning to use the mple plan.	d sample plan. Additionally, any entity looking to ing methodology outlined in Appendix II of Rev. Proc . It is not necessary for entities planning to use the mple plan.	d sample plan. Additionally, any entity looking to ing methodology outlined in Appendix II of Rev. Proc . It is not necessary for entities planning to use the mple plan.
Remediation plan	Remediation plan	Remediation plan	Remediation plan	Remediation plan	Remediation plan	An entity must submit a plan to perform the remediation of systemic or signifcant compliance failures facing the entity when the IRS requests it. The plan typically includes options to address these compliance failures, priorities for performing the remediation, and steps taken to prevent similar failures in the future.	An entity must submit a plan to perform the remediation of systemic or signifcant compliance failures facing the entity when the IRS requests it. The plan typically includes options to address these compliance failures, priorities for performing the remediation, and steps taken to prevent similar failures in the future.	An entity must submit a plan to perform the remediation of systemic or signifcant compliance failures facing the entity when the IRS requests it. The plan typically includes options to address these compliance failures, priorities for performing the remediation, and steps taken to prevent similar failures in the future.	An entity must submit a plan to perform the remediation of systemic or signifcant compliance failures facing the entity when the IRS requests it. The plan typically includes options to address these compliance failures, priorities for performing the remediation, and steps taken to prevent similar failures in the future.	An entity must submit a plan to perform the remediation of systemic or signifcant compliance failures facing the entity when the IRS requests it. The plan typically includes options to address these compliance failures, priorities for performing the remediation, and steps taken to prevent similar failures in the future.	An entity must submit a plan to perform the remediation of systemic or signifcant compliance failures facing the entity when the IRS requests it. The plan typically includes options to address these compliance failures, priorities for performing the remediation, and steps taken to prevent similar failures in the future.

If you do not complete the certification in one session, when you return, the system will ask if you wish to begin where left off. After completing all required parts, submit the certification for the IRS to review. After submitting a certification, entities can edit the certification before the due date unless it is in approved or under review.

Submitting a Final Certification -Terminated Entities

If an entity terminates itself, or is terminated by the IRS, they are required to submit a final certification. Upon termination, an entity will have six months to complete their final certification.

Entities can submit a final certification from their home page when the following conditions are met:

The entity status is Terminated – Voluntary or Terminated – By IRS
The terminated entity’s latest periodic certification has been accepted
The terminated entity has not already submitted a final certification

After submitting a final certification, entities can edit the final certification.

For more information on terminating an agreement, see Activity Center Chapter .

Exceptions & meaning →

Consolidated Compliance Groups¶

A CCG is a group of member entities under common ownership (QI) or that share the same Chapter

a member, or other information to update your CCG application). Follow the instructions to determine and upload applicable supporting documentation for your request. After uploading supporting documents click Submit. Your request will be sent to the IRS for processing and a confirmation screen will appear.

Exceptions & meaning →

Request to Terminate a CCG¶

Select the Request to terminate CCG link on the home page’s activity center to terminate a CCG. Answer the required questions to validate you would like to terminate your CCG. Explain your reason for terminating your CCG. After completing the required fields click Submit. Your request will be sent to the IRS for processing and a confirmation screen will appear.

Exceptions & meaning →

Certification of a CCG¶

A compliance QI/WP or WP compliance (only) entity begins the CCG’s certification by selecting the QI or WP certification link on their home page within the activity center.

Once the entity begins a certification, CCG members cannot add any certification information into the system. CCG member(s) will receive a pop-up message if attempting to edit the certification after the compliance QI/WP or WP Compliance (only) Entity has begun the certification. A compliance QI/WP or WP compliance (only) entity will complete the certification for all CCG members. The entity can view the status of the member certification information in the consolidated compliance group member’s table. The table will indicate member certification completion status as: Not Started, Started, and Complete.

The compliance QI/WP or WP compliance (only) entity can complete a member’s certification by selecting the “View/Edit Certification” link in the consolidated compliance group members table of the certification. The member’s certification status must show complete for all members before the compliance QI/WP or WP compliance (only) entity can proceed. For more information see submitting a certification .

Exceptions & meaning →