Agency Information Collection Activities; Submission for OMB Review; Comment Request; Employer's Quarterly Federal Tax Return, 89500-89501 [2023-28448]
Download as PDF
89500
Federal Register / Vol. 88, No. 247 / Wednesday, December 27, 2023 / Notices
5181(a)(1), persons wishing to establish
a distilled spirits plant for the sole
purpose of producing and receiving
distilled spirits for fuel use must
provide an application and bond as the
Secretary of the Treasury may prescribe
by regulation. Under this authority, TTB
has issued regulations concerning the
establishment of such alcohol fuel
plants (AFPs) in 27 CFR part 19, subpart
X. Those regulations require that a
person wishing to establish a new AFP
must submit an application for an
alcohol fuel producer permit using form
TTB F 5110.74. The regulations also
require existing AFP proprietors to use
that same form to make certain
amendments to their permit
information. TTB F 5110.74 and its
required supporting documents identify
or describe, among other things, the
applicant, the proposed AFP’s location
and layout, its stills, its size category
(small, medium, or large) based on the
amount of alcohol fuel to be produced
annually, and the security measures to
be taken to prevent theft and diversion
of the distilled spirits produced. The
collected information allows TTB to
determine the applicant’s eligibility
under the IRC to obtain or modify an
alcohol fuel producer permit, and to
determine whether the applicant’s AFP
operations will conform to Federal law
and regulations. Such determinations
are necessary to protect the revenue as
distilled spirits produced at an AFP are
potable and thus subject to Federal
excise tax until denatured for fuel use.
Once distilled spirits are denatured at
an AFP, the resulting alcohol fuel may
be withdrawn free of tax as authorized
by the IRC at 26 U.S.C. 5214(a)(12).
Form: TTB F 5110.74.
Affected Public: Businesses or other
for-profits.
Estimated Number of Respondents:
75.
Frequency of Response: On occasion.
Estimated Total Number of Annual
Responses: 75.
Estimated Time per Response: 1 hour
36 minutes.
Estimated Total Annual Burden
Hours: 96.
Authority: 44 U.S.C. 3501 et seq.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2023–28524 Filed 12–26–23; 8:45 am]
BILLING CODE 4810–31–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request;
Employer’s Quarterly Federal Tax
Return
Departmental Offices, U.S.
Department of the Treasury.
AGENCY:
Notice of information collection;
request for comment.
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.
SUMMARY:
Comments should be received on
or before January 26, 2024 to be assured
of consideration.
DATES:
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.
ADDRESSES:
FOR FURTHER INFORMATION CONTACT:
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:
Internal Revenue Service (IRS)
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
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-ofpocket 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.
Estimated Number of Respondents:
7,128,000.
Estimated Hours: 456,000,000.
Estimated Hours per Respondent:
approximately 64 hours.
Estimated Out-of-Pocket Costs:
$18,910,000,000.
Estimated Out-of-Pocket Cost per
Respondent: $2,653.
Estimated Monetized Burden:
$33,540,000,000.
Estimated Monetized Burden per
Respondent: $4,705.
ddrumheller on DSK120RN23PROD with NOTICES1
FISCAL YEAR (FY) 2023 BURDEN TOTAL ESTIMATES FOR EMPLOYMENT TAX FORMS, SCHEDULES, AND REGULATIONS
FY2023
FY20–22
Responses per year .....................................................
Burden in Hours ...........................................................
Monetized Time Burden ...............................................
VerDate Sep<11>2014
20:29 Dec 26, 2023
Jkt 262001
PO 00000
* 339,405,986
948,967,465
$0
Frm 00139
Fmt 4703
Program change
due to
adjustment
Program
change
due to new
legislation
(332,277,986)
(492,967,465)
$146,265,620,000
Sfmt 4703
E:\FR\FM\27DEN1.SGM
Program
change
due to
agency
0
0
0
27DEN1
0
0
0
FY23
** 7,128,000
456,000,000
$146,265,620,000
89501
Federal Register / Vol. 88, No. 247 / Wednesday, December 27, 2023 / Notices
FISCAL YEAR (FY) 2023 BURDEN TOTAL ESTIMATES FOR EMPLOYMENT TAX FORMS, SCHEDULES, AND REGULATIONS—
Continued
FY2023
Program change
due to
adjustment
FY20–22
Program
change
due to new
legislation
Program
change
due to
agency
FY23
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 Research, Applied Analytics, and Statistics (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.
(Authority: 44 U.S.C. 3501 et seq.)
DEPARTMENT OF VETERANS
AFFAIRS
Melody Braswell,
Treasury PRA Clearance Officer.
Veterans and Community Oversight
and Engagement Board, Notice of
Meeting, Amended
[FR Doc. 2023–28448 Filed 12–26–23; 8:45 am]
BILLING CODE 4830–01–P
The Department of Veterans Affairs
(VA) gives notice under the Federal
Advisory Committee Act (FACA), 5
Date(s)
Time(s)
Location(s)
January 31, 2024 .............
8:30 a.m. to 12 p.m.—Pacific Daylight Time
(PDT).
12 p.m. to 5 p.m.—(PDT) ......................................
8:30 a.m. to 3 p.m.—PDT .....................................
VAGLAHS Facility/WEBEX link and call-in information below.
VAGLAHS Facility .................................................
VAGLAHS Facility/WEBEX link and call-in information below.
January 31, 2024 .............
February 1, 2024 .............
ddrumheller on DSK120RN23PROD with NOTICES1
U.S.C. ch. 10, that the Veterans and
Community Oversight and Engagement
Board (Board) will meet on January 31–
February 1, 2024, at the VA Greater Los
Angeles Healthcare System
(VAGLAHS), 11301 Wilshire Boulevard,
Building 500, Room 1281, Los Angeles,
CA. The meeting sessions will begin and
end as follows:
The meetings are open to the public
and will be recorded. Sessions are open
to the public, except during the time the
Board is conducting tours of VA
facilities. Tours of VA facilities are
closed, to protect Veterans’ privacy and
personal information, in accordance
with 5 U.S.C 552b(c)(6).
The Board was established by the
West Los Angeles Leasing Act of 2016
on September 29, 2016. The purpose of
the Board is to provide advice and make
recommendations to the Secretary of
Veterans Affairs on identifying the goals
of the community and Veteran
partnership; improving services and
outcomes for Veterans, members of the
Armed Forces, and the families of such
Veterans and members; and on the
implementation of the Draft Master Plan
approved by VA Secretary on January
28, 2016, and on the creation and
implementation of any successor master
plans.
On Wednesday, January 31, 2024,
from 8:30 a.m. to 12 p.m. PDT, the
Board will meet in open session with
key staff of VAGLAHS. The Advisory
VerDate Sep<11>2014
19:00 Dec 26, 2023
Jkt 262001
Committee Management Office will
present, FACA 101 training. The agenda
will include opening remarks from the
Committee Chair, Executive Sponsor,
and other VA officials. There will be a
general update from the Director of
VAGLAHS. The Designated Federal
Officer will provide an update on the
status of recommendation packages. The
Board will receive an overview of
matters associated with the new
Hospital Construction from Office of
Construction and Facilities
Management. From 12:30 p.m. to 5 p.m.
PDT, the Board will convene with a
closed tour of VAGLAHS. Tours of VA
facilities are closed to protect Veterans’
privacy and personal information, in
accordance with 5U.S.C 552b(c)(6).
On Thursday February 1, 2024, the
Board will reconvene in open session
from 8:30 a.m. to 3 p.m. PDT, at the
VAGLAHS facility. The Office of Asset
Enterprise Management will provide a
comprehensive presentation on the
Principal Developer’s contractual
relationships, terms, conditions, and
commitments for permanent supportive
PO 00000
Frm 00140
Fmt 4703
Sfmt 4703
Open session
Yes.
No.
Yes.
housing to include any negotiations
regarding Town Center development
construction. The Office of General
Counsel, Real Property Group will
provide an overview of policies that
govern the rights to public access on VA
medical and residential facilities.
Time will be allocated for receiving
public comments on February 1, at 1:45
p.m. PDT. Individuals wishing to make
public comments should contact
Chihung Szeto at (562) 708–9959 or at
Chihung.Szeto@va.gov and are
requested to submit a 1–2-page
summary of their comments for
inclusion in the official meeting record.
Only those members of the public (first
12 public comment registrants) who
have confirmed registrations to provide
public comment will be allowed to
provide public comment. In the interest
of time, each speaker will be held to 5minute time limit. The Committee will
accept written comments from
interested parties on issues outlined in
the meeting agenda, from February 2
through February 9, 2024. Members of
the public not able to attend in person
E:\FR\FM\27DEN1.SGM
27DEN1
Agencies
[Federal Register Volume 88, Number 247 (Wednesday, December 27, 2023)]
[Notices]
[Pages 89500-89501]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-28448]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Employer's Quarterly Federal Tax Return
AGENCY: Departmental Offices, U.S. Department of the Treasury.
ACTION: Notice of information collection; request for comment.
-----------------------------------------------------------------------
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: Comments should be received on or before January 26, 2024 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.
FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be
obtained from Melody Braswell by emailing [email protected], calling
(202) 622-1035, or viewing the entire information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
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 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.
Estimated Number of Respondents: 7,128,000.
Estimated Hours: 456,000,000.
Estimated Hours per Respondent: approximately 64 hours.
Estimated Out-of-Pocket Costs: $18,910,000,000.
Estimated Out-of-Pocket Cost per Respondent: $2,653.
Estimated Monetized Burden: $33,540,000,000.
Estimated Monetized Burden per Respondent: $4,705.
Fiscal Year (FY) 2023 Burden Total Estimates for Employment Tax Forms, Schedules, and Regulations
----------------------------------------------------------------------------------------------------------------
FY2023
-----------------------------------------------------------------------------------------------------------------
Program Program
Program change due change due change
FY20-22 to adjustment to new due to FY23
legislation 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
Monetized Time Burden......... $0 $146,265,620,000 0 0 $146,265,620,000
[[Page 89501]]
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 Research, Applied Analytics, and
Statistics (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.
(Authority: 44 U.S.C. 3501 et seq.)
Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2023-28448 Filed 12-26-23; 8:45 am]
BILLING CODE 4830-01-P