Proposed Collection; Comment Request for U.S. Employment Tax Returns and Related Forms; Forms CT-1, CT-1X, CT-2, SS-8, SS-8 (PR), W-2, W-2 AS, W-2 C, W-2 GU, W-2 VI, W-3, W-3 (PR), W-3 C, W-3 C (PR), W-3 SS, 940, 940 (PR), 940 SCH A, 940 SCH A (PR), 940 SCH R, 941, 941 (PR), 941 SCH B, 941 SCH B (PR), 941 SCH D, 941 SCH R, 941 SS, 941 X, 941 X (PR), 943, 943 (PR), 943 A, 943 A (PR), 943 SCH R, 943 X, 943 X (PR), 944, 944 X, 945, 945 A, 945 X, 2032, 2678, 8027, 8027 T, 8453 EMP, 8879 EMP, 8922, 8952, and 8974, 37711-37714 [2019-16381]

Download as PDF Federal Register / Vol. 84, No. 148 / Thursday, August 1, 2019 / Notices New Jersey Avenue SE, W12–140, Washington, DC 20590. • Hand Delivery: 1200 New Jersey Avenue SE, Room W12–140, Washington, DC 20590, between 9 a.m. and 5 p.m., Monday through Friday, except Federal Holidays. Communications received by September 16, 2019 will be considered by FRA before final action is taken. Comments received after that date will be considered if practicable. Anyone can search the electronic form of any written communications and comments received into any of our dockets by the name of the individual submitting the comment (or signing the document, if submitted on behalf of an association, business, labor union, etc.). Under 5 U.S.C. 553(c), DOT solicits comments from the public to better inform its processes. DOT posts these comments, without edit, including any personal information the commenter provides, to www.regulations.gov, as described in the system of records notice (DOT/ALL–14 FDMS), which can be reviewed at www.dot.gov/privacy. See also https://www.regulations.gov/ #!privacyNotice for the privacy notice of regulations.gov. Issued in Washington, DC. John Karl Alexy, Associate Administrator for Safety Chief Safety Officer. [FR Doc. 2019–16377 Filed 7–31–19; 8:45 am] BILLING CODE 4910–06–P DEPARTMENT OF THE TREASURY Office of Foreign Assets Control Notice of OFAC Sanctions Actions Office of Foreign Assets Control, Treasury. ACTION: Notice. AGENCY: The Department of the Treasury’s Office of Foreign Assets Control (OFAC) is publishing the names of one or more persons that have been placed on OFAC’s Specially Designated Nationals and Blocked Persons List based on OFAC’s determination that one or more applicable legal criteria were satisfied. All property and interests in property subject to U.S. jurisdiction of these persons are blocked, and U.S. persons are generally prohibited from engaging in transactions with them. DATES: See SUPPLEMENTARY INFORMATION section for applicable date(s). FOR FURTHER INFORMATION CONTACT: OFAC: Associate Director for Global Targeting, tel.: 202–622–2420; Assistant Director for Licensing, tel.: 202–622– jspears on DSK3GMQ082PROD with NOTICES SUMMARY: VerDate Sep<11>2014 19:14 Jul 31, 2019 Jkt 247001 2480; Assistant Director for Regulatory Affairs, tel.: 202–622–4855; Assistant Director for Sanctions Compliance & Evaluation, tel.: 202–622–2490; or the Department of the Treasury’s Office of the General Counsel: Office of the Chief Counsel (Foreign Assets Control), tel.: 202–622–2410. SUPPLEMENTARY INFORMATION: Electronic Availability The Specially Designated Nationals and Blocked Persons List and additional information concerning OFAC sanctions programs are available on OFAC’s website (www.treasury.gov/ofac). Notice of OFAC Action On July 29, 2019, OFAC determined that the property and interests in property subject to U.S. jurisdiction of the following person is blocked under the relevant sanctions authority listed below. Individual 1. KIM, Su Il, Ho Chi Minh City, Vietnam; DOB 04 Mar 1985; Gender Male; Secondary sanctions risk: North Korea Sanctions Regulations, sections 510.201 and 510.210; Passport 108220348 (Korea, North) expires 18 May 2023; alt. Passport 745220480 (Korea, North) expires 02 Jun 2020; Munitions Industry Department Representative in Vietnam (individual) [DPRK2]. Designated pursuant to section 1(a)(iii) of Executive Order 13687 of January 2, 2015 ‘‘Imposing Additional Sanctions With Respect To North Korea’’ for being an official of the Workers’ Party of Korea. Dated: July 29, 2019. Andrea Gacki, Director, Office of Foreign Assets Control. [FR Doc. 2019–16401 Filed 7–31–19; 8:45 am] BILLING CODE 4810–AL–P PO 00000 Frm 00099 Fmt 4703 Sfmt 4703 37711 DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for U.S. Employment Tax Returns and Related Forms; Forms CT–1, CT–1X, CT–2, SS–8, SS–8 (PR), W–2, W–2 AS, W–2 C, W–2 GU, W–2 VI, W–3, W–3 (PR), W–3 C, W–3 C (PR), W– 3 SS, 940, 940 (PR), 940 SCH A, 940 SCH A (PR), 940 SCH R, 941, 941 (PR), 941 SCH B, 941 SCH B (PR), 941 SCH D, 941 SCH R, 941 SS, 941 X, 941 X (PR), 943, 943 (PR), 943 A, 943 A (PR), 943 SCH R, 943 X, 943 X (PR), 944, 944 X, 945, 945 A, 945 X, 2032, 2678, 8027, 8027 T, 8453 EMP, 8879 EMP, 8922, 8952, and 8974 Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995 (PRA). The IRS is soliciting comments on U.S. Employment Tax Returns and related Forms. DATES: Written comments should be received on or before September 30, 2019 to be assured of consideration. ADDRESSES: Direct all written comments to Laurie Brimmer, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to Kerry Dennis, at (202) 317–5751, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at Kerry.Dennis@ irs.gov . SUPPLEMENTARY INFORMATION: Today, over 70 percent of all employment tax returns are prepared using software or with preparer assistance. In this environment, in which many taxpayers’ activities are no longer as directly associated with particular forms, estimating burden on a form-by-form basis is not an appropriate measurement of taxpayer burden. There are 50 employment tax related forms used by 7,000,000 taxpayers. These include Forms CT–1, CT–1X, CT– 2, SS–8, SS–8 (PR), W–2, W–2 AS, W– 2 C, W–2 GU, W–2 VI, W–3, W–3 (PR), W–3 C, W–3 C (PR), W–3 SS, 940, 940 SUMMARY: E:\FR\FM\01AUN1.SGM 01AUN1 37712 Federal Register / Vol. 84, No. 148 / Thursday, August 1, 2019 / Notices (PR), 940 SCH A, 940 SCH A (PR), 940 SCH R, 941, 941 (PR), 941 SCH B, 941 SCH B (PR), 941 SCH D, 941 SCH R, 941 SS, 941 X, 941 X (PR), 943, 943 (PR), 943 A, 943 A (PR), 943 SCH R, 943 X, 943 X (PR), 944, 944 X, 945, 945 A, 945 X, 2032, 2678, 8027, 8027 T, 8453 EMP, 8879 EMP, 8922, 8952, and 8974. Related Internal Revenue Service and The Department of Treasury Guidance: 26 CFR 31.6001–1 Records in general; 26 CFR 31.6001–2 Additional Records under FICA; 26 CFR 31.6001–3, Additional records under Railroad Retirement Tax Act; 26 CFR 31.6001– 5 Additional records Tip Reporting Alternative Commitment (TRAC) Agreement for Use in the Cosmetology and Barber Industry to Employment Tax Reg–111583–07(TD 9405)(Final)— Employment Tax Adjustments; REG– 130074–11—Rules Relating to Additional Medicare Tax For most of these collections, IRS has in the past obtained separate OMB approvals under unique OMB Control Numbers and separate burden estimates. With this notice, the IRS is announcing significant changes to (1) the manner in which tax forms used by employers will be approved under the PRA and (2) its method of estimating the paperwork burden imposed on all employers. burden imposed on business taxpayers, based upon their tax-related characteristics and activities. IRS therefore will seek OMB approval of all 50 Employment Tax forms as a single ‘‘collection of information.’’ The aggregate burden of these tax forms will be accounted for under OMB Control Number 1545–0029, which is currently assigned to Form 941, 941–PR, 941–SS, 941–X, 941–X(PR), Schedule B (Form 941), Schedule B (Form 941–PR), Schedule R (Form 941), 941–SS–V, 941– V, 941–X, 941–X(PR) and its related schedules. OMB Control Number 1545– 0029 will be displayed on all employment-tax forms and other related information collections. As a result, employment tax burden-related estimates will be displayed differently in PRA Notices on tax forms and other information collections, and in Federal Register notices. This way of displaying burden is presented below under the heading ‘‘Proposed PRA Submission to OMB.’’ For more information about tax compliance burden and the TBM, go to the article ‘‘Tax Compliance Burden’’ posted on the IRS website at https:// www.irs.gov/pub/irs-soi/d13315.pdf. Tax Compliance Burden Tax compliance burden is defined as the time and money taxpayers spend to comply with their tax filing responsibilities. Time-related activities include recordkeeping, tax planning, gathering tax materials, learning about the law and what you need to do, and completing and submitting the return. Out-of-pocket costs include expenses such as purchasing tax software, paying a third-party preparer, and printing and postage. Tax compliance burden does not include a taxpayer’s tax liability, economic inefficiencies caused by suboptimal choices related to tax deductions or credits, or psychological costs. The TCBM estimates the aggregate Proposed PRA Submission to OMB Title: U.S. Employment Tax Returns and related Forms. OMB Number: 1545–0029. Form Numbers: Forms CT–1, CT–1X, CT–2, SS–8, SS–8 (PR), W–2, W–2 AS, W–2 C, W–2 GU, W–2 VI, W–3, W–3 (PR), W–3 C, W–3 C (PR), W–3 SS, 940, 940 (PR), 940 SCH A, 940 SCH A (PR), 940 SCH R, 941, 941 (PR), 941 SCH B, 941 SCH B (PR), 941 SCH D, 941 SCH R, 941 SS, 941 X, 941 X (PR), 943, 943 (PR), 943 A, 943 A (PR), 943 SCH R, 943 X, 943 X (PR), 944, 944 X, 945, 945 A, 945 X, 2032, 2678, 8027, 8027 T, 8453 EMP, 8879 EMP, 8922, 8952, and 8974. Abstract: These forms are used by employers to report their employment Taxpayer Burden Estimates The estimates are subject to change as new forms and data become available. tax related activity. The data is used to verify that the items reported on the forms are correct. Current Actions: The burden estimation methodology for employment tax is being transitioned from the legacy ADL model to the Taxpayer Burden Model. The changes discussed above result in a burden hour estimate of 575,000,000 hours, a decrease in total estimated time burden of 53,519,249 hours. The newlyreported total out-of-pocket costs is $15,030,000,000 and total monetized burden is $25,200,000,000. These changes are solely related to the transition of the burden estimate from the legacy Arthur D. Little Model methodology to the RAAS Taxpayer Burden Model. This is a one-time change. Type of Review: Revision of currently approved collections. Estimates Total Time (Hours): 575,000,000. Estimated Total Out-of-Pocket Costs: $15,030,000,000. Estimated Total Monetized Burden: $25,200,000,000. Affected Public: Employers. Estimated Number of Respondents: 7,000,000. Total Estimated Time: 575,000,000 hours. Estimated Time Per Respondent: 82 hours. Total Estimated Out-of-Pocket Costs: $15,030,000,000. Estimated Out-of-Pocket Cost Per FY2020 Respondent: $2,147. Total Estimated Monetized Burden: $25,200,000,000. Estimated Monetized Burden Per FY2020. Respondent: $3,600. Note: Amounts below are for FY2020. Reported time and cost burdens are national averages and do not necessarily reflect a ‘‘typical’’ case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. Detail may not add due to rounding. FISCAL YEAR 2020 ICB ESTIMATES FOR FORM 94X SERIES AND RELATED FORMS, SCHEDULES, AND REGULATIONS ADL 2020 to Taxpayer Burden Model 2020 jspears on DSK3GMQ082PROD with NOTICES ADL method (legacy) FY 2020 Number of Taxpayers .................................. Burden in Hours ........................................... Burden in Dollars ......................................... Monetized Total Burden ............................... Program change due to adjustment in estimate 333,600,411 628,519,249 ................................ ................................ 326,600,411 (53,519,249) $15,030,000,000 $25,200,000,000 Program change due to new legislation Program change due to agency discretion ........................ 0 0 0 ........................ 0 0 0 Detail may not add due to rounding. Source RAAS:KDA:TBL 7/10/2019. VerDate Sep<11>2014 19:14 Jul 31, 2019 Jkt 247001 PO 00000 Frm 00100 Fmt 4703 Sfmt 4703 E:\FR\FM\01AUN1.SGM 01AUN1 Taxpayer burden model FY 2020 7,000,000 575,000,000 $15,030,000,000 $25,200,000,000 Federal Register / Vol. 84, No. 148 / Thursday, August 1, 2019 / Notices An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB Control Number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103. Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information will have practical utility; (b) the accuracy of the agency’s estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. Approved: July 22, 2019. Laurie Brimmer, Senior Tax Analyst. Appendix A Form Title/description CT–1 ......................................................... CT–1X ....................................................... CT–2 ......................................................... SS–8 ......................................................... Employer’s Annual Railroad Retirement Tax Return ................................................... Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim for Refund .. Employee Representative’s Quarterly Railroad Tax Return ........................................ Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. Determination of Employee Work Status for Purposes of Federal Employment Taxes and Income Tax (Puerto Rican Version). Wage and Tax Statement ............................................................................................ American Samoa Wage and Tax Statement ............................................................... Corrected Wage and Tax Statement ........................................................................... Guam Wage and Tax Statement ................................................................................. U.S. Virgin Islands Wage and Tax Statement ............................................................. Transmittal of Wage and Tax Statements ................................................................... Transmittal of Withholding Statements (Puerto Rican Version) .................................. Transmittal of Corrected Wage and Tax Statements .................................................. Transmittal of Corrected Wage and Tax Statements (Puerto Rican Version) ............ Transmittal of Wage and Tax Statements ................................................................... Employer’s Annual Federal Unemployment (FUTA) Tax Return ................................ Employer’s Annual Federal Unemployment (FUTA) Tax Return (Puerto Rican Version). Multi-State Employer and Credit Reduction Information ............................................. Multi-State Employer and Credit Reduction Information (Puerto Rican Version) ....... Allocation Schedule for Aggregate Form 940 Filers .................................................... Employer’s Quarterly Federal Tax Return ................................................................... Employer’s Quarterly Federal Tax Return ................................................................... Report of Tax Liability for Semiweekly Schedule Depositors ...................................... Supplemental Record of Federal Tax Liability (Puerto Rican Version) ....................... Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations. Reconciliation for Aggregate Form 941 Filers ............................................................. Employer’s QUARTERLY Federal Tax Return (American Samoa, Guam, the Commonwealth of Northern Mariana Islands, and the U.S. Virgin Islands). Adjusted Employer’s QUARTERLY Federal Tax Return or Claim for Refund ............ Adjusted Employer’s QUARTERLY Federal Tax Return or Claim for Refund (Puerto Rico Version). Employer’s Annual Tax Return for Agricultural Employees ........................................ Employer’s Annual Tax Return for Agricultural Employees (Puerto Rican Version) .. Agricultural Employer’s Record of Federal Tax Liability .............................................. Agricultural Employer’s Record of Federal Tax Liability (Puerto Rican Version) ........ Allocation Schedule for Aggregate Form 943 Filers .................................................... Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Employer’s ANNUAL Federal Tax Return ................................................................... Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund ................... Annual Return of Withheld Federal Income Tax ......................................................... Annual Record of Federal Tax Liability ....................................................................... Adjusted ANNUAL Return of Withheld Federal Income Tax or Claim for Refund ...... Contract Coverage Under Title II of the Social Security Act ....................................... Employer/Payer Appointment of Agent ........................................................................ Employer’s Annual Information Return of Tip Income and Allocated Tips ................. Transmittal of Employer’s Annual Information Return of Tip Income and Allocated Tips. Employment Tax Declaration for an IRS e-file Return ................................................ IRS e-file Signature Authorization for Forms 940, 940–PR, 941, 941–PR, 941–SS, 943, 943–PR, 944, and 945. SS–8 (PR) ................................................. W–2 ........................................................... W–2 AS ..................................................... W–2 C ....................................................... W–2 GU .................................................... W–2 VI ...................................................... W–3 ........................................................... W–3 (PR) .................................................. W–3 C ....................................................... W–3 C (PR) .............................................. W–3 SS ..................................................... 940 ............................................................ 940 (PR) ................................................... 940 940 940 941 941 941 941 941 SCH A ................................................ SCH A (PR) ....................................... SCH R ............................................... ............................................................ (PR) ................................................... SCH B ................................................ SCH B (PR) ....................................... SCH D ............................................... 941 SCH R ............................................... 941 SS ...................................................... 941 X ........................................................ 941 X (PR) ................................................ 943 943 943 943 943 943 ............................................................ (PR) ................................................... A ........................................................ A (PR) ................................................ R ........................................................ X ........................................................ 943 X (PR) ................................................ jspears on DSK3GMQ082PROD with NOTICES Request for Comments 944 ............................................................ 944 X ........................................................ 945 ............................................................ 945 A ........................................................ 945 X ........................................................ 2032 .......................................................... 2678 .......................................................... 8027 .......................................................... 8027 T ....................................................... 8453 EMP ................................................. 8879 EMP ................................................. VerDate Sep<11>2014 19:14 Jul 31, 2019 Jkt 247001 PO 00000 Frm 00101 Fmt 4703 Sfmt 4703 37713 E:\FR\FM\01AUN1.SGM OMB number 01AUN1 1545–0001 1545–0001 1545–0002 1545–0004 1545–0004 1545–0008 1545–0008 1545–0008 1545–0008 1545–0008 1545–0008 1545–0008 1545–0008 1545–0008 1545–0008 1545–0028 1545–0028 1545–0028 1545–0028 1545–0028 *1545–0029 *1545–0029 *1545–0029 *1545–0029 *1545–0029 *1545–0029 *1545–0029 *1545–0029 *1545–0029 1545–0035 1545–0035 1545–0035 1545–0035 1545–0035 1545–0035 1545–0035 1545–2007 1545–2007 1545–1430 1545–1430 1545–1430 1545–0137 1545–0748 1545–0714 1545–0714 1545–0967 1545–0967 37714 Federal Register / Vol. 84, No. 148 / Thursday, August 1, 2019 / Notices Form Title/description OMB number 8922 .......................................................... 8952 .......................................................... 8974 .......................................................... Third-Party Sick Pay Recap ......................................................................................... Application for Voluntary Classification Settlement Program (VCSP) ......................... Qualified Small Business Payroll Tax Credit for Increasing Research Activities ........ *1545–0123 1545–2215 1545–0029 *1545–0123 will not be discontinued. It is the Business collection and 8922 will be included in both the Business collection and the Employment Tax collection. *1545–0029 will not be discontinued it will be the number assigned to all Forms within the employment tax collection. Appendix B Guidance title/description OMB number 26 CFR 31.6001–1 Records in general; 26 CFR 31.6001–2 Additional Records under FICA; 26 CFR 31.6001–3, Additional records under Railroad Retirement Tax Act; 26 CFR 31.6001–5 Additional records ..................................................................... Tip Reporting Alternative Commitment (TRAC) Agreement for Use in the Cosmetology and Barber Industry to Employment Tax Reg–111583–07(TD 9405)(Final)—Employment Tax Adjustments; REG–130074–11—Rules Relating to Additional Medicare Tax [FR Doc. 2019–16381 Filed 7–31–19; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF VETERANS AFFAIRS Advisory Committee on Former Prisoners of War; Notice of Meeting jspears on DSK3GMQ082PROD with NOTICES The Department of Veterans Affairs (VA) gives notice under the Federal Advisory Committee Act that the Advisory Committee on Former Prisoners of War (FPOW) will meet August 14–16, 2019, from 8:00 a.m.– 5:15 p.m. EDT at the Department of Veterans Affairs Headquarters located at 810 Vermont Avenue NW, G.V. Sonny Montgomery Conference Room 230, Washington, DC 20420. The meeting sessions are as follows: Date: Time: August 14, 2019 .. 9:00 a.m. to 12:00 p.m. (EST). VerDate Sep<11>2014 19:14 Jul 31, 2019 Jkt 247001 Date: Time: August 15, 2019 .. August 16, 2019 .. 9:00 a.m. to 5:15 p.m. (EST). 8:00 a.m. to 10:00 a.m. (EST). The meeting sessions are open to the public. The purpose of the Committee is to advise the Secretary of Veterans Affairs on the administration of benefits under Title 38 U.S.C., for Veterans who are FPOWs, and to make recommendations on the needs of such Veterans for compensation, health care, and rehabilitation. The agenda will include discussions and briefings from Veterans Benefits Administration and Veterans Health Administration officials, as well as briefings on other issues impacting FPOW Veterans. FPOWs who wish to speak at the public forum are invited to submit a 1– 2-page commentary for inclusion in official meeting records. Any member of PO 00000 Frm 00102 Fmt 4703 Sfmt 9990 1545–0798 1545–1529 1545–2097 the public may also submit a 1–2-page commentary for the Committee’s review. Any member of the public wishing to attend the meeting or seeking additional information should contact Mr. E. Maquel Marshall, Acting Designated Federal Officer, Advisory Committee on Former Prisoners of War at Edwaunte.Marshall@va.gov or via phone at (202) 530–9301. Because the meeting is being held in a government building, a photo I.D. must be presented at the Guard’s Desk as a part of the screening process. Due to an increase in security protocols, you should allow an additional 30 minutes before the meeting begins. Dated: July 29, 2019. Jelessa M. Burney, Federal Advisory Committee Management Officer. [FR Doc. 2019–16450 Filed 7–31–19; 8:45 am] BILLING CODE P E:\FR\FM\01AUN1.SGM 01AUN1

Agencies

[Federal Register Volume 84, Number 148 (Thursday, August 1, 2019)]
[Notices]
[Pages 37711-37714]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-16381]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for U.S. Employment Tax 
Returns and Related Forms; Forms CT-1, CT-1X, CT-2, SS-8, SS-8 (PR), W-
2, W-2 AS, W-2 C, W-2 GU, W-2 VI, W-3, W-3 (PR), W-3 C, W-3 C (PR), W-3 
SS, 940, 940 (PR), 940 SCH A, 940 SCH A (PR), 940 SCH R, 941, 941 (PR), 
941 SCH B, 941 SCH B (PR), 941 SCH D, 941 SCH R, 941 SS, 941 X, 941 X 
(PR), 943, 943 (PR), 943 A, 943 A (PR), 943 SCH R, 943 X, 943 X (PR), 
944, 944 X, 945, 945 A, 945 X, 2032, 2678, 8027, 8027 T, 8453 EMP, 8879 
EMP, 8922, 8952, and 8974

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the general public 
and other Federal agencies to take this opportunity to comment on 
proposed and/or continuing information collections, as required by the 
Paperwork Reduction Act of 1995 (PRA). The IRS is soliciting comments 
on U.S. Employment Tax Returns and related Forms.

DATES: Written comments should be received on or before September 30, 
2019 to be assured of consideration.

ADDRESSES: Direct all written comments to Laurie Brimmer, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Kerry Dennis, 
at (202) 317-5751, Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet, 
at [email protected] .

SUPPLEMENTARY INFORMATION: Today, over 70 percent of all employment tax 
returns are prepared using software or with preparer assistance. In 
this environment, in which many taxpayers' activities are no longer as 
directly associated with particular forms, estimating burden on a form-
by-form basis is not an appropriate measurement of taxpayer burden.
    There are 50 employment tax related forms used by 7,000,000 
taxpayers. These include Forms CT-1, CT-1X, CT-2, SS-8, SS-8 (PR), W-2, 
W-2 AS, W-2 C, W-2 GU, W-2 VI, W-3, W-3 (PR), W-3 C, W-3 C (PR), W-3 
SS, 940, 940

[[Page 37712]]

(PR), 940 SCH A, 940 SCH A (PR), 940 SCH R, 941, 941 (PR), 941 SCH B, 
941 SCH B (PR), 941 SCH D, 941 SCH R, 941 SS, 941 X, 941 X (PR), 943, 
943 (PR), 943 A, 943 A (PR), 943 SCH R, 943 X, 943 X (PR), 944, 944 X, 
945, 945 A, 945 X, 2032, 2678, 8027, 8027 T, 8453 EMP, 8879 EMP, 8922, 
8952, and 8974.
    Related Internal Revenue Service and The Department of Treasury 
Guidance:

26 CFR 31.6001-1 Records in general; 26 CFR 31.6001-2 Additional 
Records under FICA; 26 CFR 31.6001-3, Additional records under Railroad 
Retirement Tax Act; 26 CFR 31.6001-5 Additional records
Tip Reporting Alternative Commitment (TRAC) Agreement for Use in the 
Cosmetology and Barber Industry to Employment Tax
Reg-111583-07(TD 9405)(Final)--Employment Tax Adjustments; REG-130074-
11--Rules Relating to Additional Medicare Tax

    For most of these collections, IRS has in the past obtained 
separate OMB approvals under unique OMB Control Numbers and separate 
burden estimates. With this notice, the IRS is announcing significant 
changes to (1) the manner in which tax forms used by employers will be 
approved under the PRA and (2) its method of estimating the paperwork 
burden imposed on all employers.

Tax Compliance Burden

    Tax compliance burden is defined as the time and money taxpayers 
spend to comply with their tax filing responsibilities. Time-related 
activities include recordkeeping, tax planning, gathering tax 
materials, learning about the law and what you need to do, and 
completing and submitting the return. Out-of-pocket costs include 
expenses such as purchasing tax software, paying a third-party 
preparer, and printing and postage. Tax compliance burden does not 
include a taxpayer's tax liability, economic inefficiencies caused by 
sub-optimal choices related to tax deductions or credits, or 
psychological costs. The TCBM estimates the aggregate burden imposed on 
business taxpayers, based upon their tax-related characteristics and 
activities. IRS therefore will seek OMB approval of all 50 Employment 
Tax forms as a single ``collection of information.'' The aggregate 
burden of these tax forms will be accounted for under OMB Control 
Number 1545-0029, which is currently assigned to Form 941, 941-PR, 941-
SS, 941-X, 941-X(PR), Schedule B (Form 941), Schedule B (Form 941-PR), 
Schedule R (Form 941), 941-SS-V, 941-V, 941-X, 941-X(PR) and its 
related schedules. OMB Control Number 1545-0029 will be displayed on 
all employment-tax forms and other related information collections. As 
a result, employment tax burden-related estimates will be displayed 
differently in PRA Notices on tax forms and other information 
collections, and in Federal Register notices. This way of displaying 
burden is presented below under the heading ``Proposed PRA Submission 
to OMB.'' For more information about tax compliance burden and the TBM, 
go to the article ``Tax Compliance Burden'' posted on the IRS website 
at https://www.irs.gov/pub/irs-soi/d13315.pdf.

Taxpayer Burden Estimates

    The estimates are subject to change as new forms and data become 
available.

Proposed PRA Submission to OMB

    Title: U.S. Employment Tax Returns and related Forms.
    OMB Number: 1545-0029.
    Form Numbers: Forms CT-1, CT-1X, CT-2, SS-8, SS-8 (PR), W-2, W-2 
AS, W-2 C, W-2 GU, W-2 VI, W-3, W-3 (PR), W-3 C, W-3 C (PR), W-3 SS, 
940, 940 (PR), 940 SCH A, 940 SCH A (PR), 940 SCH R, 941, 941 (PR), 941 
SCH B, 941 SCH B (PR), 941 SCH D, 941 SCH R, 941 SS, 941 X, 941 X (PR), 
943, 943 (PR), 943 A, 943 A (PR), 943 SCH R, 943 X, 943 X (PR), 944, 
944 X, 945, 945 A, 945 X, 2032, 2678, 8027, 8027 T, 8453 EMP, 8879 EMP, 
8922, 8952, and 8974.
    Abstract: These forms are used by employers to report their 
employment tax related activity. The data is used to verify that the 
items reported on the forms are correct.
    Current Actions: The burden estimation methodology for employment 
tax is being transitioned from the legacy ADL model to the Taxpayer 
Burden Model. The changes discussed above result in a burden hour 
estimate of 575,000,000 hours, a decrease in total estimated time 
burden of 53,519,249 hours. The newly-reported total out-of-pocket 
costs is $15,030,000,000 and total monetized burden is $25,200,000,000. 
These changes are solely related to the transition of the burden 
estimate from the legacy Arthur D. Little Model methodology to the RAAS 
Taxpayer Burden Model. This is a one-time change.
    Type of Review: Revision of currently approved collections.
    Estimates Total Time (Hours): 575,000,000.
    Estimated Total Out-of-Pocket Costs: $15,030,000,000.
    Estimated Total Monetized Burden: $25,200,000,000.
    Affected Public: Employers.
    Estimated Number of Respondents: 7,000,000.
    Total Estimated Time: 575,000,000 hours.
    Estimated Time Per Respondent: 82 hours.
    Total Estimated Out-of-Pocket Costs: $15,030,000,000.
    Estimated Out-of-Pocket Cost Per FY2020 Respondent: $2,147.
    Total Estimated Monetized Burden: $25,200,000,000.
    Estimated Monetized Burden Per FY2020. Respondent: $3,600.

    Note:  Amounts below are for FY2020. Reported time and cost 
burdens are national averages and do not necessarily reflect a 
``typical'' case. Most taxpayers experience lower than average 
burden, with taxpayer burden varying considerably by taxpayer type. 
Detail may not add due to rounding.


                            Fiscal Year 2020 ICB Estimates for Form 94X Series and Related Forms, Schedules, and Regulations
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                        ADL 2020 to Taxpayer Burden Model 2020
                                                             -------------------------------------------------------------------------------------------
                                                                                    Program change    Program change  Program change
                                                                  ADL method       due to adjustment     due to new    due to agency    Taxpayer burden
                                                               (legacy) FY 2020       in estimate       legislation     discretion       model FY 2020
--------------------------------------------------------------------------------------------------------------------------------------------------------
Number of Taxpayers.........................................         333,600,411         326,600,411  ..............  ..............           7,000,000
Burden in Hours.............................................         628,519,249        (53,519,249)               0               0         575,000,000
Burden in Dollars...........................................  ..................     $15,030,000,000               0               0     $15,030,000,000
Monetized Total Burden......................................  ..................     $25,200,000,000               0               0     $25,200,000,000
--------------------------------------------------------------------------------------------------------------------------------------------------------
Detail may not add due to rounding.
Source RAAS:KDA:TBL 7/10/2019.


[[Page 37713]]

    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid OMB Control Number.
    Books or records relating to a collection of information must be 
retained as long as their contents may become material in the 
administration of any internal revenue law. Generally, tax returns and 
tax return information are confidential, as required by 26 U.S.C. 6103.

Request for Comments

    Comments submitted in response to this notice will be summarized 
and/or included in the request for OMB approval. All comments will 
become a matter of public record. Comments are invited on: (a) Whether 
the collection of information is necessary for the proper performance 
of the functions of the agency, including whether the information will 
have practical utility; (b) the accuracy of the agency's estimate of 
the burden of the collection of information; (c) ways to enhance the 
quality, utility, and clarity of the information to be collected; (d) 
ways to minimize the burden of the collection of information on 
respondents, including through the use of automated collection 
techniques or other forms of information technology; and (e) estimates 
of capital or start-up costs and costs of operation, maintenance, and 
purchase of services to provide information.

    Approved: July 22, 2019.
Laurie Brimmer,
Senior Tax Analyst.

Appendix A

------------------------------------------------------------------------
              Form                  Title/description       OMB number
------------------------------------------------------------------------
CT-1...........................  Employer's Annual             1545-0001
                                  Railroad Retirement
                                  Tax Return.
CT-1X..........................  Adjusted Employer's           1545-0001
                                  Annual Railroad
                                  Retirement Tax Return
                                  or Claim for Refund.
CT-2...........................  Employee                      1545-0002
                                  Representative's
                                  Quarterly Railroad Tax
                                  Return.
SS-8...........................  Determination of Worker       1545-0004
                                  Status for Purposes of
                                  Federal Employment
                                  Taxes and Income Tax
                                  Withholding.
SS-8 (PR)......................  Determination of              1545-0004
                                  Employee Work Status
                                  for Purposes of
                                  Federal Employment
                                  Taxes and Income Tax
                                  (Puerto Rican Version).
W-2............................  Wage and Tax Statement.       1545-0008
W-2 AS.........................  American Samoa Wage and       1545-0008
                                  Tax Statement.
W-2 C..........................  Corrected Wage and Tax        1545-0008
                                  Statement.
W-2 GU.........................  Guam Wage and Tax             1545-0008
                                  Statement.
W-2 VI.........................  U.S. Virgin Islands           1545-0008
                                  Wage and Tax Statement.
W-3............................  Transmittal of Wage and       1545-0008
                                  Tax Statements.
W-3 (PR).......................  Transmittal of                1545-0008
                                  Withholding Statements
                                  (Puerto Rican Version).
W-3 C..........................  Transmittal of                1545-0008
                                  Corrected Wage and Tax
                                  Statements.
W-3 C (PR).....................  Transmittal of                1545-0008
                                  Corrected Wage and Tax
                                  Statements (Puerto
                                  Rican Version).
W-3 SS.........................  Transmittal of Wage and       1545-0008
                                  Tax Statements.
940............................  Employer's Annual             1545-0028
                                  Federal Unemployment
                                  (FUTA) Tax Return.
940 (PR).......................  Employer's Annual             1545-0028
                                  Federal Unemployment
                                  (FUTA) Tax Return
                                  (Puerto Rican Version).
940 SCH A......................  Multi-State Employer          1545-0028
                                  and Credit Reduction
                                  Information.
940 SCH A (PR).................  Multi-State Employer          1545-0028
                                  and Credit Reduction
                                  Information (Puerto
                                  Rican Version).
940 SCH R......................  Allocation Schedule for       1545-0028
                                  Aggregate Form 940
                                  Filers.
941............................  Employer's Quarterly         *1545-0029
                                  Federal Tax Return.
941 (PR).......................  Employer's Quarterly         *1545-0029
                                  Federal Tax Return.
941 SCH B......................  Report of Tax Liability      *1545-0029
                                  for Semiweekly
                                  Schedule Depositors.
941 SCH B (PR).................  Supplemental Record of       *1545-0029
                                  Federal Tax Liability
                                  (Puerto Rican Version).
941 SCH D......................  Report of Discrepancies      *1545-0029
                                  Caused by
                                  Acquisitions,
                                  Statutory Mergers, or
                                  Consolidations.
941 SCH R......................  Reconciliation for           *1545-0029
                                  Aggregate Form 941
                                  Filers.
941 SS.........................  Employer's QUARTERLY         *1545-0029
                                  Federal Tax Return
                                  (American Samoa, Guam,
                                  the Commonwealth of
                                  Northern Mariana
                                  Islands, and the U.S.
                                  Virgin Islands).
941 X..........................  Adjusted Employer's          *1545-0029
                                  QUARTERLY Federal Tax
                                  Return or Claim for
                                  Refund.
941 X (PR).....................  Adjusted Employer's          *1545-0029
                                  QUARTERLY Federal Tax
                                  Return or Claim for
                                  Refund (Puerto Rico
                                  Version).
943............................  Employer's Annual Tax         1545-0035
                                  Return for
                                  Agricultural Employees.
943 (PR).......................  Employer's Annual Tax         1545-0035
                                  Return for
                                  Agricultural Employees
                                  (Puerto Rican Version).
943 A..........................  Agricultural Employer's       1545-0035
                                  Record of Federal Tax
                                  Liability.
943 A (PR).....................  Agricultural Employer's       1545-0035
                                  Record of Federal Tax
                                  Liability (Puerto
                                  Rican Version).
943 R..........................  Allocation Schedule for       1545-0035
                                  Aggregate Form 943
                                  Filers.
943 X..........................  Adjusted Employer's           1545-0035
                                  Annual Federal Tax
                                  Return for
                                  Agricultural Employees
                                  or Claim for Refund.
943 X (PR).....................  Adjusted Employer's           1545-0035
                                  Annual Federal Tax
                                  Return for
                                  Agricultural Employees
                                  or Claim for Refund.
944............................  Employer's ANNUAL             1545-2007
                                  Federal Tax Return.
944 X..........................  Adjusted Employer's           1545-2007
                                  ANNUAL Federal Tax
                                  Return or Claim for
                                  Refund.
945............................  Annual Return of              1545-1430
                                  Withheld Federal
                                  Income Tax.
945 A..........................  Annual Record of              1545-1430
                                  Federal Tax Liability.
945 X..........................  Adjusted ANNUAL Return        1545-1430
                                  of Withheld Federal
                                  Income Tax or Claim
                                  for Refund.
2032...........................  Contract Coverage Under       1545-0137
                                  Title II of the Social
                                  Security Act.
2678...........................  Employer/Payer                1545-0748
                                  Appointment of Agent.
8027...........................  Employer's Annual             1545-0714
                                  Information Return of
                                  Tip Income and
                                  Allocated Tips.
8027 T.........................  Transmittal of                1545-0714
                                  Employer's Annual
                                  Information Return of
                                  Tip Income and
                                  Allocated Tips.
8453 EMP.......................  Employment Tax                1545-0967
                                  Declaration for an IRS
                                  e-file Return.
8879 EMP.......................  IRS e-file Signature          1545-0967
                                  Authorization for
                                  Forms 940, 940-PR,
                                  941, 941-PR, 941-SS,
                                  943, 943-PR, 944, and
                                  945.

[[Page 37714]]

 
8922...........................  Third-Party Sick Pay         *1545-0123
                                  Recap.
8952...........................  Application for               1545-2215
                                  Voluntary
                                  Classification
                                  Settlement Program
                                  (VCSP).
8974...........................  Qualified Small               1545-0029
                                  Business Payroll Tax
                                  Credit for Increasing
                                  Research Activities.
------------------------------------------------------------------------
*1545-0123 will not be discontinued. It is the Business collection and
  8922 will be included in both the Business collection and the
  Employment Tax collection.
*1545-0029 will not be discontinued it will be the number assigned to
  all Forms within the employment tax collection.

Appendix B

------------------------------------------------------------------------
               Guidance title/description                   OMB number
------------------------------------------------------------------------
26 CFR 31.6001-1 Records in general; 26 CFR 31.6001-2          1545-0798
 Additional Records under FICA; 26 CFR 31.6001-3,
 Additional records under Railroad Retirement Tax Act;
 26 CFR 31.6001-5 Additional records....................
Tip Reporting Alternative Commitment (TRAC) Agreement          1545-1529
 for Use in the Cosmetology and Barber Industry to
 Employment Tax.........................................
Reg-111583-07(TD 9405)(Final)--Employment Tax                  1545-2097
 Adjustments; REG-130074-11--Rules Relating to
 Additional Medicare Tax................................
------------------------------------------------------------------------

[FR Doc. 2019-16381 Filed 7-31-19; 8:45 am]
BILLING CODE 4830-01-P
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