Proposed Collection; Comment Request for U.S. Employment Tax Returns and Related 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, 8850, 8879 EMP, 8922, 8952, and 8974, 47555-47559 [2023-15598]
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Federal Register / Vol. 88, No. 140 / Monday, July 24, 2023 / Notices
FOR FURTHER INFORMATION CONTACT:
General questions may be sent to Bureau
of the Fiscal Service; Privacy,
Information and Security Services;
ATTN: David Ambrose, Chief Security
Officer/Chief Privacy Officer, Bureau of
the Fiscal Service, 3201 Pennsy Drive,
Building E, Landover, MD 20785.
Telephone: 202–874–6488.
SUPPLEMENTARY INFORMATION: Members
of the public desiring specific
information concerning an ongoing
matching activity may request a copy of
the applicable computer matching
agreement at the address provided
above.
Participating Agencies
Washington State Health Care
Authority (HCA) is the recipient agency,
and the Department of the Treasury,
Bureau of the Fiscal Service is the
source agency.
Authority for Conducting the Matching
Program
The statutory authorities for the
matching program are Payment Integrity
Information Act of 2019 (31 U.S.C. 3351
et seq.) (PIIA), Office of Management
and Budget (OMB) Memorandums M–
21–19 Transmittal of Appendix C to
OMB Circular A–123 Requirements for
Payment Integrity Improvement (March
5, 2021), OMB Memorandum M–18–20
Transmittal of Appendix C to OMB
Circular A–123 (June 26, 2018);
Requirements for Payment Integrity
Improvement (June 16, 2018), and 5
U.S.C. 552a. Presidential Memorandum
on Enhancing Payment Accuracy
through a ‘‘Do Not Pay List’’ (June 18,
2010). Executive Order 13520
‘‘Reducing Improper Payments and
Eliminating Waste in Federal Program’’
(November 20, 2009).
lotter on DSK11XQN23PROD with NOTICES1
Purpose(s)
The purpose of this program is to
prevent or reduce fraud and abuse in
certain federally assisted benefit
programs while protecting the privacy
interests of the subjects of the match.
Information is disclosed by the Bureau
of the Fiscal Service, DNP only for the
purpose of, and to the extent necessary
in, determining eligibility for, and/or
the correct amount of, benefits for
individuals applying for or receiving
certain benefit payments.
Categories of Individuals
Individuals applying for or receiving
benefits under state administered
programs.
Categories Of Records
The categories of records used in the
matching program are identifying data,
VerDate Sep<11>2014
16:56 Jul 21, 2023
Jkt 259001
and payment eligibility status data. HCA
will provide Fiscal Service with the
following information for matching
against Treasury’s Working System:
Business Name, Person First Name,
Person Middle Name, Person Last
Name, Address—if available, City
Name, State Code, Person Date of Birth,
Vendor/Payee Phone Number, Vendor/
Payee Email Address.
Fiscal Service will return match
results to HCA containing the following
data elements: SSN, EIN, TIN, Full
Name, General, Specialty, Exclusion
Program, Exclusion Description,
Exclusion Date, Birth Date, National
Provider Identifier (NPI), Waiver Date,
Waiver State, Address, City, State, Zip,
Country Code.
System(s) of Records
The Department of the Treasury,
Bureau of the Fiscal Service .017—Do
Not Pay Payment Verification Records,
85 FR 11776 at 11803 (Feb. 27, 2020),
through the DNP Computer Matching
Program.
Ryan Law,
Deputy Assistant Secretary for Privacy,
Transparency, and Records.
[FR Doc. 2023–15610 Filed 7–21–23; 8:45 am]
BILLING CODE 4810–AS–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 effective date(s).
FOR FURTHER INFORMATION CONTACT:
OFAC: Andrea Gacki, Director, tel.:
202–622–2420; Associate Director for
Global Targeting, tel.: 202–622–2420;
Assistant Director for Sanctions
Compliance & Evaluation, tel.: 202–622–
2490; Assistant Director for Licensing,
tel.: 202–622–2480; or Assistant Director
for Regulatory Affairs, tel.: 202–622–
4855.
SUMMARY:
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47555
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 (https://www.treasury.gov/ofac).
Notice of OFAC Action(s)
On July 11, 2023, OFAC determined
that the property and interests in
property subject to U.S. jurisdiction of
the following persons are blocked under
the relevant sanctions authorities listed
below.
Individual
1. VULIN, Aleksandar, Serbia; DOB 02 Oct
1972; POB Novi Sad, Serbia; nationality
Serbia; citizen Serbia; Gender Male
(individual) [BALKANS–EO14033].
Designated pursuant to section 1(a)(v) of
Executive Order 14033 of June 8, 2021,
‘‘Blocking Property and Suspending Entry
into the United States of Certain Persons
Contributing to the Destabilizing Situation in
the Western Balkans’’ (E.O. 14033), 86 FR
31079 (June 10, 2021), 3 CFR 2021 Comp., p.
591, for being responsible for or complicit in,
or to have directly or indirectly engaged in,
corruption related to the Western Balkans,
including corruption by, on behalf of, or
otherwise related to a government in the
Western Balkans, or a current or former
government official at any level of
government in the Western Balkans, such as
the misappropriation of public assets,
expropriation of private assets for personal
gain or political purposes, or bribery.
Dated: July 11, 2023.
Bradley T. Smith,
Deputy Director, Office of Foreign Assets
Control, U.S. Department of the Treasury.
[FR Doc. 2023–15572 Filed 7–21–23; 8:45 am]
BILLING CODE 4810–AL–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for U.S. Employment Tax
Returns and Related 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, 8850, 8879 EMP,
8922, 8952, and 8974
Internal Revenue Service (IRS),
Treasury.
AGENCY:
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Federal Register / Vol. 88, No. 140 / Monday, July 24, 2023 / Notices
Notice and request for
comments.
ACTION:
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 22,
2023 to be assured of consideration.
ADDRESSES: Direct all written comments
to Andres Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
by email pra.comments@irs.gov. Include
1545–0029 or U.S. Employment Tax
Returns and Related Forms.
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:
lotter on DSK11XQN23PROD with NOTICES1
SUMMARY:
Change in PRA Approval of Forms
Used by Employers
Under the PRA, OMB assigns a
control number to each ‘‘collection of
information’’ that it reviews and
approves for use by an agency. A single
information collection may consist of
one or more forms, recordkeeping
requirements, and/or third-party
disclosure requirements. Under the PRA
and OMB regulations, agencies have the
discretion to seek separate OMB
approvals for forms, recordkeeping
requirements, and third-party reporting
requirements or to combine any number
of forms, recordkeeping requirements,
and/or third-party disclosure
requirements (usually related in subject
matter) under one OMB Control
Number. Agency decisions on whether
to group individual requirements under
a single OMB Control Number or to
disaggregate them and request separate
OMB Control Numbers are based largely
on considerations of administrative
practicality.
The PRA also requires agencies to
estimate the burden for each collection
of information. Accordingly, each OMB
Control Number has an associated
burden estimate. The burden estimates
for each control number are displayed
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in (1) the PRA notices that accompany
collections of information, (2) Federal
Register notices such as this one, and
(3) in OMB’s database of approved
information collections. If more than
one form, recordkeeping requirement,
and/or third-party disclosure
requirement is approved under a single
control number, then the burden
estimate for that control number reflects
the burden associated with all of the
approved forms, recordkeeping
requirements, and/or third-party
disclosure requirements.
As described below under the heading
‘‘Updated Burden Estimate
Methodology,’’ the IRS’s currently
accepted burden estimate methodology
is based on taxpayers’ tax reporting
experience taking into account, among
other things, the forms and schedules
used by those taxpayers and the
recordkeeping and other activities
needed to complete those forms. The
transition of the employer-related
reporting burden represents the IRS’s
continued effort to improve the ability
of IRS to measure the burden imposed
on various groups of taxpayers by the
Federal tax system. While the improved
methodology provides a more accurate
and comprehensive description of
employer reporting burden, it will not
provide burden estimates on a form-byform basis, as has been done under the
previous methodology. When the prior
model was developed in the mid-1980s,
almost all tax returns were prepared
manually, either by the taxpayer or a
paid provider. In this context, it was
determined that estimating burden on a
form-by-form, line-by-line basis was an
appropriate methodology. Employerrelated returns are increasingly being
prepared using software or with
preparer assistance. In this current
reporting environment, in which many
taxpayers’ activities are no longer as
directly associated with particular
forms, estimating burden on a form-byform basis is not an appropriate method
of estimating taxpayer burden. The
currently accepted methodology, which
takes into account broader and more
comprehensive taxpayer characteristics
and activities, provides a much more
accurate and useful estimate of taxpayer
burden.
Currently, there are 51 forms and 38
regulations used by employers
pertaining to their employment-related
reporting requirements. 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 (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
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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, 8850, 8879 EMP,
8922, 8952, and 8974, and their
schedules, and all the forms employers
attach to employment-related tax
returns (see the Appendix to this
notice). For most of these forms, IRS has
in the past obtained separate OMB
approvals under unique OMB Control
Numbers and separate burden estimates.
The currently accepted methodology
estimates the aggregate burden imposed
on employers, based upon their
reporting-related characteristics and
activities. IRS therefore will seek OMB
approval of all 51 employer-related 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. OMB Control Number 1545–0029
will be displayed on all employer tax
forms and related information
collections. As a result of this change,
burden estimates for employers will
now be displayed differently in PRA
Notices on tax forms and other
information collections, and in Federal
Register notices. This new way of
displaying burden is presented below
under the heading ‘‘Proposed PRA
Submission to OMB.’’
Updated Burden Estimate Methodology
The updated burden estimate
methodology revises the estimates of the
levels of burden experienced by
employers when complying with their
Federal reporting requirements
pertaining to employment related taxes.
It replaces the earlier burden estimate
methodology developed in the mid1980s. Since that time, improved
technology and modeling sophistication
have enabled the IRS to improve the
burden estimates. The new methodology
provides taxpayers and the IRS with a
more comprehensive understanding of
the current levels of taxpayer burden. It
reflects major changes over the past two
decades in the way taxpayers prepare
and file their returns. The new burden
estimate methodology also represents a
substantial step forward in the IRS’s
ability to assess likely impacts of
administrative and legislative changes
on employers.
The updated burden estimate
methodology focuses on the
characteristics and activities of
employers rather than solely focusing
on the forms they file. Key determinants
of taxpayer burden in the model are the
number of employees, employee
turnover, level of compensation,
economic activity associated with
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Federal Register / Vol. 88, No. 140 / Monday, July 24, 2023 / Notices
employment related credits, and
frequency of filing. Indicators of tax law
and administrative complexity, as
reflected in the tax forms and
instructions, are incorporated into the
model. 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 previous estimates primarily
focused on the number of line items of
each tax form. The changes between the
old and new burden estimates are due
to the improved ability of the new
methodology to measure burden and the
expanded scope of what is measured.
These changes create a one-time shift in
the estimate of imposed burden. It is
important to note that the difference
between the legacy and revised
estimates do not reflect any change in
the actual burden imposed by taxpayers.
Methodology
Burden is defined as the time and outof-pocket costs incurred by taxpayers to
comply with their Federal tax reporting
responsibilities. As has been done for
individual taxpayer burden since 2005,
business entity burden since 2014, and
tax-exempt organization burden since
2018 both the time expended and the
out-of-pocket costs for employers are
estimated. The burden estimation
methodology relies on surveys that
gather data about time and out-of-pocket
costs that employers spend on pre-filing
and filing activities. The methodology
establishes econometric relationships
between tax return characteristics and
reported compliance costs. The
methodology controls for the
substitution of time and money by
monetizing time and reporting total
compliance costs in dollars. This
methodology better reflects taxpayer
compliance burden, because in a world
of electronic tax preparation, time and
out-of-pocket costs are governed by the
information required rather than the
form on which it is ultimately reported.
Importantly, even where various
employers complete the same tax form
lines, the new methodology
differentiates the cost incurred to
complete those forms based on
characteristics of those employers. Key
employer characteristics that serve as
coefficients in the employer reporting
burden model are:
• Number of employees
• Employee turnover
• Level of compensation
• Economic activity associated with
employment related credits and/or
benefits
• Frequency of filing
• Type of primary form filed
The new burden estimate
methodology uses the following
classifications of employers:
STRATA
Primary form
Number of W2s filed
Percent of forms W–2 with reported
benefits
Form 941 ...............................................
1 to 4 .....................................................
5 to 19 ...................................................
20 to 99 .................................................
100 to 299 .............................................
300 to 999 .............................................
Over 1000 .............................................
1 to 19 ...................................................
20 to 99 .................................................
100 to 299 .............................................
300 to 999 .............................................
Over 1000 .............................................
1 to 19 ...................................................
20 to 99 .................................................
100 to 299 .............................................
300 to 999 .............................................
Over 1000 .............................................
1 to 19 ...................................................
20 to 99 .................................................
100 to 299 .............................................
300 to 999 .............................................
Over 1000 .............................................
ANY .......................................................
ANY .......................................................
None .....................................................
None .....................................................
None .....................................................
None .....................................................
None .....................................................
None .....................................................
Less Than 10% .....................................
Less Than 10% .....................................
Less Than 10% .....................................
Less Than 10% .....................................
Less Than 10% .....................................
Greater Than 10% ................................
Greater Than 10% ................................
Greater Than 10% ................................
Greater Than 10% ................................
Greater Than 10% ................................
ANY .......................................................
ANY .......................................................
ANY .......................................................
ANY .......................................................
ANY .......................................................
ANY .......................................................
ANY .......................................................
Form 944 ...............................................
Form 943 ...............................................
lotter on DSK11XQN23PROD with NOTICES1
Proposed PRA Submission to OMB
Title: U.S. Employment Tax Returns
and related Forms.
OMB Number: 1545–0029.
Form Numbers: 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,
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2032, 2678, 8027, 8027 T, 8453 EMP,
8850, 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 456,000,000 hours, a
decrease in total estimated time burden
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Reported tips
ANY.
ANY.
NO.
NO.
NO.
NO.
NO.
NO.
NO.
NO.
NO.
NO.
NO.
NO.
NO.
NO.
YES.
YES.
YES.
YES.
YES.
ANY.
ANY
of 492,967,465 hours. The newly
reported total out-of-pocket costs is
$18,910,000,000 and total monetized
burden is $33,540,000,000. The change
related to the transition of the burden
estimate from the legacy Arthur D. Little
Model methodology to the RAAS
Taxpayer Burden Model, is a one-time
change. In addition, changes are being
made to the form to be current with
enacted legislation.
Type of Review: Revision of currently
approved collections.
Affected Public: Employers.
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Federal Register / Vol. 88, No. 140 / Monday, July 24, 2023 / Notices
Estimated Number of Respondents:
7,128,000.
Total Estimated Time: 456,000,000
hours.
Estimated Time per Respondent:
approximately 64 hours.
Total Estimated Out-of-Pocket Costs:
$18,910,000,000.
Estimated Out-of-Pocket Cost per
FY2020 Respondent: $2,653.
Total Estimated Monetized Burden:
$33,540,000,000.
Estimated Monetized Burden per
FY2020. Respondent: $4,705.
FISCAL YEAR (FY) 2023 BURDEN TOTAL ESTIMATES FOR EMPLOYMENT TAX FORMS, SCHEDULES, AND REGULATIONS
[FY2023]
FY20
Responses per year .........................................................
Burden in Hours ...............................................................
Time Burden in Monetized Hours ....................................
Out-of-Pocket Costs .........................................................
Total Monetized Burden* .................................................
* 339,405,986
948,967,465
$0
$0
$0
Program change
due to adjustment
Program
change due
to new
legislation
Program
change due
to agency
(332,277,986)
(492,967,465)
$146,265,62000
$18,910,000,000
$33,540,000,000
0
0
0
0
0
0
0
0
0
0
FY23
** 7,128,000
456,000,000
$146,265,62000
$18,910,000,000
$33,540,000,000
Source: IRS:RAAS:KDA (04–15–23).
* FY20 responses per year is count of all forms and schedules filed under legacy A.D. Little burden estimate methodology.
** FY23 responses per year is count of all employers under taxpayer-centric RAAS burden estimate methodology. This approach is also used
for OMB 1545–0074 individuals, 1545–0123 (business entities), and 1545–0047 (tax-exempt) organizations.
*** Total monetized burden = Monetized hours + Out-of-pocket costs.
Note: 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.
Request for Comments
lotter on DSK11XQN23PROD with NOTICES1
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 18, 2023.
Kerry Dennis,
Tax Analyst.
Appendix A
Form
Title/description
CT–1 ..................
CT–1X ................
CT–2 ..................
SS–8 ..................
SS–8 (PR) ..........
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 ....................................................................................
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 .....................
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OMB No.
E:\FR\FM\24JYN1.SGM
24JYN1
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
Federal Register / Vol. 88, No. 140 / Monday, July 24, 2023 / Notices
47559
Form
Title/description
OMB No.
943 (PR) ............
943 A .................
943 A (PR) .........
943 R .................
943 X .................
943 X (PR) .........
944 .....................
944 X .................
945 .....................
945 A .................
945 X .................
2032 ...................
2678 ...................
8027 ...................
8027 T ................
8453 EMP ..........
8850 ...................
8879 EMP ..........
8922 ...................
8952 ...................
8974 ...................
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 ...........................................................................................
Pre-Screening Notice and Certification Request for the Work Opportunity Credit ................................................
IRS e-file Signature Authorization for Forms 940, 940–PR, 941, 941–PR, 941–SS, 943, 943–PR, 944, and 945
Third-Party Sick Pay Recap ....................................................................................................................................
Application for Voluntary Classification Settlement Program (VCSP) ....................................................................
Qualified Small Business Payroll Tax Credit for Increasing Research Activities ...................................................
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
1545–1500
1545–0967
* 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 No.
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. 2023–15598 Filed 7–21–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Proposed Collection;
Comment Request; Departmental
Offices (DO) Information Collection
Request
Departmental Offices, U.S.
Department of the Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to comment on
revisions to an existing information
collection, as required by the Paperwork
Reduction Act of 1995. The Office of the
Fiscal Assistant Secretary, within the
Department of the Treasury, is soliciting
comments concerning the application,
reports, and recordkeeping for the Direct
Component and the Centers of
Excellence Research Grants Programs
under the Resources and Ecosystems
Sustainability, Tourist Opportunities,
and Revived Economies of the Gulf
lotter on DSK11XQN23PROD with NOTICES1
SUMMARY:
VerDate Sep<11>2014
16:56 Jul 21, 2023
Jkt 259001
Coast States Act of 2012 (RESTORE
Act). The information collection for
which comments are solicited are
already a part of the approved collection
for RESTORE Act grants, including the
two BABAA Waiver Request Forms,
which implement the Build America,
Buy America Act (‘‘BABAA’’).
DATES: Written comments must be
received on or before August 23, 2023
to be assured of consideration.
ADDRESSES: 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.
Copies of the submissions may be
obtained from Melody Braswell by
emailing PRA@treasury.gov, calling
(202) 622–1035, or viewing the entire
information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Departmental Offices (DO)
Title: Application, Reports, and
Recordkeeping for the Direct
PO 00000
Frm 00087
Fmt 4703
Sfmt 4703
1545–0798
1545–1529
1545–2097
Component and the Centers of
Excellence Research Grants Program
under the RESTORE Act.
OMB Control Number: 1505–0250.
Type of Review: Revision of a
currently approved collection.
Description: The Department of the
Treasury administers the Direct
Component and the Centers of
Excellence Research Grants Program
authorized under the RESTORE Act.
Treasury awards grants for these two
programs from proceeds in connection
with administrative and civil penalties
paid after July 6, 2012, under the
Federal Water Pollution Control Act
relating to the Deepwater Horizon Oil
Spill and deposited into the Gulf Coast
Restoration Trust Fund. Direct
Component grants are awarded to the
States of Alabama, Louisiana,
Mississippi, and Texas, and 23 Florida
counties and 20 Louisiana parishes.
Centers of Excellence grants are
awarded to the States of Alabama,
Florida, Louisiana, Mississippi, and
Texas. The information collection for
both programs identifies the eligible
recipients; describes proposed activities;
determines an appropriate amount of
funding; ensures compliance with the
RESTORE Act, Treasury’s regulations,
and Federal laws and policies on grants;
E:\FR\FM\24JYN1.SGM
24JYN1
]]>Agencies
[Federal Register Volume 88, Number 140 (Monday, July 24, 2023)]
[Notices]
[Pages 47555-47559]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-15598]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for U.S. Employment Tax
Returns and Related 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, 8850,
8879 EMP, 8922, 8952, and 8974
AGENCY: Internal Revenue Service (IRS), Treasury.
[[Page 47556]]
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 22,
2023 to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or by email [email protected]. Include 1545-0029 or U.S.
Employment Tax Returns and Related Forms.
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:
Change in PRA Approval of Forms Used by Employers
Under the PRA, OMB assigns a control number to each ``collection of
information'' that it reviews and approves for use by an agency. A
single information collection may consist of one or more forms,
recordkeeping requirements, and/or third-party disclosure requirements.
Under the PRA and OMB regulations, agencies have the discretion to seek
separate OMB approvals for forms, recordkeeping requirements, and
third-party reporting requirements or to combine any number of forms,
recordkeeping requirements, and/or third-party disclosure requirements
(usually related in subject matter) under one OMB Control Number.
Agency decisions on whether to group individual requirements under a
single OMB Control Number or to disaggregate them and request separate
OMB Control Numbers are based largely on considerations of
administrative practicality.
The PRA also requires agencies to estimate the burden for each
collection of information. Accordingly, each OMB Control Number has an
associated burden estimate. The burden estimates for each control
number are displayed in (1) the PRA notices that accompany collections
of information, (2) Federal Register notices such as this one, and (3)
in OMB's database of approved information collections. If more than one
form, recordkeeping requirement, and/or third-party disclosure
requirement is approved under a single control number, then the burden
estimate for that control number reflects the burden associated with
all of the approved forms, recordkeeping requirements, and/or third-
party disclosure requirements.
As described below under the heading ``Updated Burden Estimate
Methodology,'' the IRS's currently accepted burden estimate methodology
is based on taxpayers' tax reporting experience taking into account,
among other things, the forms and schedules used by those taxpayers and
the recordkeeping and other activities needed to complete those forms.
The transition of the employer-related reporting burden represents the
IRS's continued effort to improve the ability of IRS to measure the
burden imposed on various groups of taxpayers by the Federal tax
system. While the improved methodology provides a more accurate and
comprehensive description of employer reporting burden, it will not
provide burden estimates on a form-by-form basis, as has been done
under the previous methodology. When the prior model was developed in
the mid-1980s, almost all tax returns were prepared manually, either by
the taxpayer or a paid provider. In this context, it was determined
that estimating burden on a form-by-form, line-by-line basis was an
appropriate methodology. Employer-related returns are increasingly
being prepared using software or with preparer assistance. In this
current reporting 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 method of
estimating taxpayer burden. The currently accepted methodology, which
takes into account broader and more comprehensive taxpayer
characteristics and activities, provides a much more accurate and
useful estimate of taxpayer burden.
Currently, there are 51 forms and 38 regulations used by employers
pertaining to their employment-related reporting requirements. 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
(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, 8850, 8879 EMP,
8922, 8952, and 8974, and their schedules, and all the forms employers
attach to employment-related tax returns (see the Appendix to this
notice). For most of these forms, IRS has in the past obtained separate
OMB approvals under unique OMB Control Numbers and separate burden
estimates.
The currently accepted methodology estimates the aggregate burden
imposed on employers, based upon their reporting-related
characteristics and activities. IRS therefore will seek OMB approval of
all 51 employer-related 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. OMB Control Number 1545-0029 will be displayed on
all employer tax forms and related information collections. As a result
of this change, burden estimates for employers will now be displayed
differently in PRA Notices on tax forms and other information
collections, and in Federal Register notices. This new way of
displaying burden is presented below under the heading ``Proposed PRA
Submission to OMB.''
Updated Burden Estimate Methodology
The updated burden estimate methodology revises the estimates of
the levels of burden experienced by employers when complying with their
Federal reporting requirements pertaining to employment related taxes.
It replaces the earlier burden estimate methodology developed in the
mid-1980s. Since that time, improved technology and modeling
sophistication have enabled the IRS to improve the burden estimates.
The new methodology provides taxpayers and the IRS with a more
comprehensive understanding of the current levels of taxpayer burden.
It reflects major changes over the past two decades in the way
taxpayers prepare and file their returns. The new burden estimate
methodology also represents a substantial step forward in the IRS's
ability to assess likely impacts of administrative and legislative
changes on employers.
The updated burden estimate methodology focuses on the
characteristics and activities of employers rather than solely focusing
on the forms they file. Key determinants of taxpayer burden in the
model are the number of employees, employee turnover, level of
compensation, economic activity associated with
[[Page 47557]]
employment related credits, and frequency of filing. Indicators of tax
law and administrative complexity, as reflected in the tax forms and
instructions, are incorporated into the model. 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 previous estimates primarily focused on the
number of line items of each tax form. The changes between the old and
new burden estimates are due to the improved ability of the new
methodology to measure burden and the expanded scope of what is
measured. These changes create a one-time shift in the estimate of
imposed burden. It is important to note that the difference between the
legacy and revised estimates do not reflect any change in the actual
burden imposed by taxpayers.
Methodology
Burden is defined as the time and out-of-pocket costs incurred by
taxpayers to comply with their Federal tax reporting responsibilities.
As has been done for individual taxpayer burden since 2005, business
entity burden since 2014, and tax-exempt organization burden since 2018
both the time expended and the out-of-pocket costs for employers are
estimated. The burden estimation methodology relies on surveys that
gather data about time and out-of-pocket costs that employers spend on
pre-filing and filing activities. The methodology establishes
econometric relationships between tax return characteristics and
reported compliance costs. The methodology controls for the
substitution of time and money by monetizing time and reporting total
compliance costs in dollars. This methodology better reflects taxpayer
compliance burden, because in a world of electronic tax preparation,
time and out-of-pocket costs are governed by the information required
rather than the form on which it is ultimately reported. Importantly,
even where various employers complete the same tax form lines, the new
methodology differentiates the cost incurred to complete those forms
based on characteristics of those employers. Key employer
characteristics that serve as coefficients in the employer reporting
burden model are:
Number of employees
Employee turnover
Level of compensation
Economic activity associated with employment related credits
and/or benefits
Frequency of filing
Type of primary form filed
The new burden estimate methodology uses the following
classifications of employers:
Strata
----------------------------------------------------------------------------------------------------------------
Percent of forms W-2
Primary form Number of W2s filed with reported benefits Reported tips
----------------------------------------------------------------------------------------------------------------
Form 941............................. 1 to 4................. None................... ANY.
5 to 19................ None................... ANY.
20 to 99............... None................... NO.
100 to 299............. None................... NO.
300 to 999............. None................... NO.
Over 1000.............. None................... NO.
1 to 19................ Less Than 10%.......... NO.
20 to 99............... Less Than 10%.......... NO.
100 to 299............. Less Than 10%.......... NO.
300 to 999............. Less Than 10%.......... NO.
Over 1000.............. Less Than 10%.......... NO.
1 to 19................ Greater Than 10%....... NO.
20 to 99............... Greater Than 10%....... NO.
100 to 299............. Greater Than 10%....... NO.
300 to 999............. Greater Than 10%....... NO.
Over 1000.............. Greater Than 10%....... NO.
1 to 19................ ANY.................... YES.
20 to 99............... ANY.................... YES.
100 to 299............. ANY.................... YES.
300 to 999............. ANY.................... YES.
Over 1000.............. ANY.................... YES.
Form 944............................. ANY.................... ANY.................... ANY.
Form 943............................. ANY.................... ANY.................... ANY
----------------------------------------------------------------------------------------------------------------
Proposed PRA Submission to OMB
Title: U.S. Employment Tax Returns and related Forms.
OMB Number: 1545-0029.
Form Numbers: 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, 8850, 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 456,000,000 hours, a decrease in total estimated time
burden of 492,967,465 hours. The newly reported total out-of-pocket
costs is $18,910,000,000 and total monetized burden is $33,540,000,000.
The change related to the transition of the burden estimate from the
legacy Arthur D. Little Model methodology to the RAAS Taxpayer Burden
Model, is a one-time change. In addition, changes are being made to the
form to be current with enacted legislation.
Type of Review: Revision of currently approved collections.
Affected Public: Employers.
[[Page 47558]]
Estimated Number of Respondents: 7,128,000.
Total Estimated Time: 456,000,000 hours.
Estimated Time per Respondent: approximately 64 hours.
Total Estimated Out-of-Pocket Costs: $18,910,000,000.
Estimated Out-of-Pocket Cost per FY2020 Respondent: $2,653.
Total Estimated Monetized Burden: $33,540,000,000.
Estimated Monetized Burden per FY2020. Respondent: $4,705.
Fiscal Year (FY) 2023 Burden Total Estimates for Employment Tax Forms, Schedules, and Regulations
[FY2023]
----------------------------------------------------------------------------------------------------------------
Program
Program change change due Program
FY20 due to adjustment to new change due FY23
legislation to agency
----------------------------------------------------------------------------------------------------------------
Responses per year.............. * 339,405,986 (332,277,986) 0 0 ** 7,128,000
Burden in Hours................. 948,967,465 (492,967,465) 0 0 456,000,000
Time Burden in Monetized Hours.. $0 $146,265,62000 0 0 $146,265,62000
Out-of-Pocket Costs............. $0 $18,910,000,000 0 0 $18,910,000,000
Total Monetized Burden*......... $0 $33,540,000,000 0 0 $33,540,000,000
----------------------------------------------------------------------------------------------------------------
Source: IRS:RAAS:KDA (04-15-23).
* FY20 responses per year is count of all forms and schedules filed under legacy A.D. Little burden estimate
methodology.
** FY23 responses per year is count of all employers under taxpayer-centric RAAS burden estimate methodology.
This approach is also used for OMB 1545-0074 individuals, 1545-0123 (business entities), and 1545-0047 (tax-
exempt) organizations.
*** Total monetized burden = Monetized hours + Out-of-pocket costs.
Note: 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.
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 18, 2023.
Kerry Dennis,
Tax Analyst.
Appendix A
------------------------------------------------------------------------
Form Title/description OMB No.
------------------------------------------------------------------------
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 Wage 1545-0008
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 Corrected 1545-0008
Wage and Tax Statements.
W-3 C (PR)....................... Transmittal of Corrected 1545-0008
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 and 1545-0028
Credit Reduction
Information.
940 SCH A (PR)................... Multi-State Employer and 1545-0028
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.
[[Page 47559]]
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 Federal 1545-1430
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.
8850............................. Pre-Screening Notice and 1545-1500
Certification Request
for the Work
Opportunity Credit.
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.
8922............................. Third-Party Sick Pay * 1545-0123
Recap.
8952............................. Application for 1545-2215
Voluntary
Classification
Settlement Program
(VCSP).
8974............................. Qualified Small Business 1545-0029
Payroll Tax Credit for
Increasing Research
Activities.
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* 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
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Guidance title/description OMB No.
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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 for 1545-1529
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..............................................
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[FR Doc. 2023-15598 Filed 7-21-23; 8:45 am]
BILLING CODE 4830-01-P
