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 Once distilled spirits are denatured at an AFP, the resulting alcohol fuel may be withdrawn free of tax as authorized by the IRC at 26 U.S.C. 5214(a)(12).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]


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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


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