Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to Forms That Authenticate an Electronic Signature and Employment Tax Return, 16443 [2021-06436]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 86, Number 58 (Monday, March 29, 2021)]
[Notices]
[Page 16443]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-06436]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Extension of Information Collection Request Submitted 
for Public Comment; Comment Request on Burden Related to Forms That 
Authenticate an Electronic Signature and Employment Tax Return

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the 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. Currently, the IRS is soliciting comments 
concerning the burden related to completing forms that authenticate an 
electronic signature and employment tax return.

DATES: Written comments should be received on or before May 28, 2021 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Kinna Brewington, Internal 
Revenue Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC 
20224. Requests for additional information or copies of the regulations 
should be directed to R. Joseph Durbala, at Internal Revenue Service, 
Room 6129, 1111 Constitution Avenue NW, Washington, DC 20224, or 
through the internet, at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Declaration and Signature for Electronic and Magnetic Media 
Filing.
    OMB Number: 1545-0967.
    Regulation Project Number: Forms 8879-F, 8453-FE, 8453-EMP, and 
8879-EMP.
    Abstract: The IRS is actively engaged in encouraging e-filing and 
electronic documentation. These forms are used to secure taxpayer 
signatures and declarations in conjunction with electronic or magnetic 
media filing of income tax returns. Form 8453-FE is used to 
authenticate the electronic Form 1041, U.S. Income Tax Return for 
Estates and Trusts. Form 8453-EMP is used to authenticate an electronic 
employment tax form, authorize the electronic return originator (ERO). 
Form 8879-EMP is used to authenticate an electronic employment tax 
return or request for refund, authorize an ERO or ISP to transmit via a 
third-party, and authorize an electronic funds withdrawal for payment 
of employment taxes owe. Form 8879-F is used by an electronic return 
originator when the fiduciary wants to use a personal identification 
number to electronically sign an estate's or trust's electronic income 
tax return, and if applicable consent to electronic funds withdrawal.
    Current Actions: There is no change to the burden previously 
approved.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, Businesses and other 
for-profit organizations.
    Estimated Number of Responses: 21,000,881.
    Estimated Time per Respondent: 2 hrs., 34 min.
    Estimated Total Annual Burden Hours: 53,783,747.
    The following paragraph applies to all 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 if 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.
    Desired Focus of Comments: The Internal Revenue Service (IRS) is 
particularly interested in comments that:
     Evaluate whether the proposed collection of information is 
necessary for the proper performance of the functions of the agency, 
including whether the information will have practical utility;
     Evaluate the accuracy of the agency's estimate of the 
burden of the proposed collection of information, including the 
validity of the methodology and assumptions used;
     Enhance the quality, utility, and clarity of the 
information to be collected; and
     Minimize the burden of the collection of information on 
those who are to respond, including using appropriate automated, 
electronic, mechanical, or other technological collection techniques or 
other forms of information technology, e.g., by permitting electronic 
submissions of responses.
    Comments submitted in response to this notice will be summarized 
and/or included in the ICR for OMB approval of the extension of the 
information collection; they will also become a matter of public 
record.

    Approved: March 24, 2021.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2021-06436 Filed 3-26-21; 8:45 am]
BILLING CODE 4830-01-P