Proposed Collection; Comment Request for Forms 943, 943-PR, 943-A, and 943A-PR and 943 (Schedule R), 45738-45739 [2020-16449]

Download as PDF 45738 Dated: July 13, 2020. Andrea M. Gacki, Director, Office of Foreign Assets Control, U.S. Department of the Treasury. [FR Doc. 2020–15680 Filed 7–28–20; 8:45 am] BILLING CODE 4810–AL–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Forms 943, 943–PR, 943– A, and 943A–PR and 943 (Schedule R) Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 943, Employer’s Annual Tax Return for Agricultural Employees, 943– PR, Planilla Para La Declarcion Annual De La Contribucion Federal Del Patrono De Empleados Agricolas, 943–A, Agricultural Employer’s Record of SUMMARY: VerDate Sep<11>2014 17:23 Jul 28, 2020 Jkt 250001 Federal Tax Liability, and 943A–PR, Registro De La Obligacion Contributiva Del Patrono Agricola, and 943 (Schedule R), Allocation Schedule for Aggregate Form 943 Filers. DATES: Written comments should be received on or before September 28, 2020 to be assured of consideration. ADDRESSES: Direct all written comments to Kinna Brewington, 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 Martha R. Brinson, at (202) 317–5753, or at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at Martha.R.Brinson@irs.gov. SUPPLEMENTARY INFORMATION: Title: Forms 943,Employer’s Annual Tax Return for Agricultural Employees, 943–PR, Planilla Para La Declarcion Annual De La Contribucion Federal Del Patrono De Empleados Agricolas, 943– A, Agricultural Employer’s Record of Federal Tax Liability, and 943A–PR, Registro De La Obligacion Contributiva Del Patrono Agricola, and 943 (Schedule R), Allocation Schedule for Aggregate Form 943 Filers. OMB Number: 1545–0035. PO 00000 Frm 00165 Fmt 4703 Sfmt 4703 Form Number: 943, 943–PR, 943–A, 943A–PR, and 943 (Schedule R). Abstract: Agricultural employers must prepare and file Form 943 and Form 943–PR (Puerto Rico only) to report and pay FICA taxes and income tax voluntarily withheld (Form 943 only). Agricultural employees may attach Forms 943–A and 943A–PR to Forms 943 and 943–PR to show their tax liabilities for semiweekly periods. The information is used to verify that the correct tax has been paid. Form 943 (Schedule R) allows (1) an agent appointed by an employer or payer or (2) a customer who enters into a contract that meets the requirements under 7705(e)(2) or (3) a client who enters into a service agreement described under Regulations section 31.3504–2(b)(2) with a Certified Professional Employer Organization, to allocate information reported on Form 943 to each client. Current Actions: Changes were made according to Section 7001 of Public Law 116–127—Payroll credit for required paid sick leave, Section 7003 of Public Law 116–127 Payroll credit for required family leave, Section 2301 of Public Law 116–136 Employee retention credit, and Section 2302 of Public Law 116– 136 Delay of payment of employer payroll taxes. E:\FR\FM\29JYN1.SGM 29JYN1 EN29JY20.004</GPH> Federal Register / Vol. 85, No. 146 / Wednesday, July 29, 2020 / Notices Federal Register / Vol. 85, No. 146 / Wednesday, July 29, 2020 / Notices New lines were added to report qualified sick leave wages and qualified family leave wages, to calculate the employee share of social security tax on qualified sick and family leave wages, and to report the nonrefundable portion of the credit for qualified sick and family leave wages and retention credit. The instructions will have a worksheet to figure these amounts. Additional lines are added to report total nonrefundable credits, to report the deferred payment of the employer share of social security tax, to report the refundable portion of the credit for qualified sick and family leave wages and refundable portion of the employee retention credit. Editorial changes and lines to report the totals, and request additional information related to the new credits were also added. Schedule R (Form 943) has been revised to accommodate all of the new lines added to the 2020 Form 943. Type of Review: Revision of a currently approved collection. Affected Public: Business or other for profit organizations. Estimated Number of Respondents: 965,698. Estimated Time per Respondent: 12r., 53 min. Estimated Total Annual Burden Hours: 12,440,285. The following paragraph applies to all of the collections of information covered by this notice: 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 shall 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 VerDate Sep<11>2014 17:23 Jul 28, 2020 Jkt 250001 technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. Approved: July 23, 2020, Martha Brinson, Tax Analyst. [FR Doc. 2020–16449 Filed 7–28–20; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900–0567] Agency Information Collection Activity: (Presidential Memorial Certificate Form) National Cemetery Administration, Department of Veterans Affairs. ACTION: Notice. AGENCY: In compliance with the Paperwork Reduction Act (PRA) of 1995, this notice announces that the National Cemetery Administration (NCA), Department of Veterans Affairs, will submit the collection of information abstracted below to the Office of Management and Budget (OMB) for review and comment. The PRA submission describes the nature of the information collection and its expected cost and burden and it includes the actual data collection instrument. SUMMARY: Written comments and recommendations for the proposed information collection should be sent within 30 days of publication of this notice to www.reginfo.gov/public/do/ PRAMain. Find this particular information collection by selecting ‘‘Currently under 30-day Review—Open for Public Comments’’ or by using the search function. Refer to ‘‘OMB Control No. 2900–0567. SUPPLEMENTARY INFORMATION: Authority: Public Law 104–13; 44 U.S.C. 3501–21. Title: Presidential Memorial Certificate Form VA form 40–0247. OMB Control Number: 2900–0567. Type of Review: Revision of a currently approved collection. Abstract: The Presidential Memorial Certificate (PMC) is an engraved paper certificate, signed by a current U.S. President, to honor the memory of deceased Veterans who are eligible for burial in a national cemetery. VA Form 40–0247 information collection is required to properly inscribe and address for delivery of the PMC. Supporting military or discharge DATES: PO 00000 Frm 00166 Fmt 4703 Sfmt 4703 45739 documents are also needed to verify that the veteran’s character of service and duty status meet program eligibility and legal requirements. NCA is updating Form VA 40–0247 to include personal information necessary for statistical data gathering, targeted outreach and utilization trend analysis. An agency may not conduct or sponsor, and a person is not required to respond to a collection of information unless it displays a currently valid OMB control number. The Federal Register Notice with a 60-day comment period soliciting comments on this collection of information was published at Volume, 85, No. 97 on Tuesday, May 19, 2020, page 30023. Affected Public: Individuals or Households. Estimated Annual Burden: 6,250 hours. Estimated Average Burden per Respondent: 3 minutes. Frequency of Response: One-time. Estimated Number of Respondents: 125,000. By direction of the Secretary. Danny S. Green, Department Clearance Officer, Office of Quality, Performance and Risk, Department of Veterans Affairs. [FR Doc. 2020–16384 Filed 7–28–20; 8:45 am] BILLING CODE 8320–01–P DEPARTMENT OF VETERANS AFFAIRS Veterans’ Advisory Committee on Rehabilitation, Amended Notice of Meeting The Department of Veterans Affairs (VA) gives notice under the Federal Advisory Committee Act that the Veterans’ Advisory Committee on Rehabilitation (VACOR) will meet virtually on Wednesday, August 19 and Thursday, August 20, 2020 from 10:00 a.m. to 3:00 p.m. EST both days. The virtual meeting sessions is open to the public. The purpose of the Committee is to advise the Secretary of VA on the rehabilitation needs of Veterans with disabilities and on the administration of VA’s rehabilitation programs. On August 19, 2020, Committee members will welcome members and provide briefings from the Central Texas Veterans Health Care System on various tele-health services designed to enhance the rehabilitation potential of Veterans, particularly Veterans in rural areas. On August 20, 2020, Committee members will receive briefings from the Waco Regional Office on various virtual services designed to enhance the E:\FR\FM\29JYN1.SGM 29JYN1

Agencies

[Federal Register Volume 85, Number 146 (Wednesday, July 29, 2020)]
[Notices]
[Pages 45738-45739]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-16449]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Forms 943, 943-PR, 943-
A, and 943A-PR and 943 (Schedule R)

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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

SUMMARY: The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act 
of 1995. The IRS is soliciting comments concerning Form 943, Employer's 
Annual Tax Return for Agricultural Employees, 943-PR, Planilla Para La 
Declarcion Annual De La Contribucion Federal Del Patrono De Empleados 
Agricolas, 943-A, Agricultural Employer's Record of Federal Tax 
Liability, and 943A-PR, Registro De La Obligacion Contributiva Del 
Patrono Agricola, and 943 (Schedule R), Allocation Schedule for 
Aggregate Form 943 Filers.

DATES: Written comments should be received on or before September 28, 
2020 to be assured of consideration.

ADDRESSES: Direct all written comments to Kinna Brewington, 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 Martha R. 
Brinson, at (202) 317-5753, or at Internal Revenue Service, Room 6526, 
1111 Constitution Avenue NW, Washington, DC 20224, or through the 
internet at [email protected].

SUPPLEMENTARY INFORMATION:
    Title: Forms 943,Employer's Annual Tax Return for Agricultural 
Employees, 943-PR, Planilla Para La Declarcion Annual De La 
Contribucion Federal Del Patrono De Empleados Agricolas, 943-A, 
Agricultural Employer's Record of Federal Tax Liability, and 943A-PR, 
Registro De La Obligacion Contributiva Del Patrono Agricola, and 943 
(Schedule R), Allocation Schedule for Aggregate Form 943 Filers.
    OMB Number: 1545-0035.
    Form Number: 943, 943-PR, 943-A, 943A-PR, and 943 (Schedule R).
    Abstract: Agricultural employers must prepare and file Form 943 and 
Form 943-PR (Puerto Rico only) to report and pay FICA taxes and income 
tax voluntarily withheld (Form 943 only). Agricultural employees may 
attach Forms 943-A and 943A-PR to Forms 943 and 943-PR to show their 
tax liabilities for semiweekly periods. The information is used to 
verify that the correct tax has been paid. Form 943 (Schedule R) allows 
(1) an agent appointed by an employer or payer or (2) a customer who 
enters into a contract that meets the requirements under 7705(e)(2) or 
(3) a client who enters into a service agreement described under 
Regulations section 31.3504-2(b)(2) with a Certified Professional 
Employer Organization, to allocate information reported on Form 943 to 
each client.
    Current Actions: Changes were made according to Section 7001 of 
Public Law 116-127--Payroll credit for required paid sick leave, 
Section 7003 of Public Law 116-127 Payroll credit for required family 
leave, Section 2301 of Public Law 116-136 Employee retention credit, 
and Section 2302 of Public Law 116-136 Delay of payment of employer 
payroll taxes.

[[Page 45739]]

    New lines were added to report qualified sick leave wages and 
qualified family leave wages, to calculate the employee share of social 
security tax on qualified sick and family leave wages, and to report 
the nonrefundable portion of the credit for qualified sick and family 
leave wages and retention credit. The instructions will have a 
worksheet to figure these amounts. Additional lines are added to report 
total nonrefundable credits, to report the deferred payment of the 
employer share of social security tax, to report the refundable portion 
of the credit for qualified sick and family leave wages and refundable 
portion of the employee retention credit. Editorial changes and lines 
to report the totals, and request additional information related to the 
new credits were also added.
    Schedule R (Form 943) has been revised to accommodate all of the 
new lines added to the 2020 Form 943.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for profit organizations.
    Estimated Number of Respondents: 965,698.
    Estimated Time per Respondent: 12r., 53 min.
    Estimated Total Annual Burden Hours: 12,440,285.
    The following paragraph applies to all of the collections of 
information covered by this notice:
    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 shall 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 23, 2020,
Martha Brinson,
Tax Analyst.
[FR Doc. 2020-16449 Filed 7-28-20; 8:45 am]
BILLING CODE 4830-01-P