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

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[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.

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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