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, 70253-70255 [2024-19400]

Download as PDF Federal Register / Vol. 89, No. 168 / Thursday, August 29, 2024 / Notices DEPARTMENT OF THE TREASURY DEPARTMENT OF THE TREASURY Internal Revenue Service Internal Revenue Service Art Advisory Panel—Notice of Closed Meeting 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, Treasury. AGENCY: Notice of closed meeting of Art Advisory Panel. ACTION: Closed meeting of the Art Advisory Panel will be held in New York, NY. The entire meeting will be closed. SUMMARY: The meeting will begin at 10:30 a.m. eastern time. The meeting will be held September 17, 2024. DATES: The closed meeting of the Art Advisory Panel will be held at 290 Broadway–Foley Square, New York, NY 10007. ADDRESSES: FOR FURTHER INFORMATION CONTACT: Krista M. Floyd, 2203 N. Lois Avenue, Tampa, FL 33607. Telephone (813) 367– 8444 (not a toll-free number). SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. 1009, that a closed meeting of the Art Advisory Panel will be held at 290 Broadway– Foley Square, New York, NY 10007. The agenda will consist of the review and evaluation of the acceptability of fair market value appraisals of works of art involved in Federal income, estate, or gift tax returns. This will involve the discussion of material in individual tax returns made confidential by the provisions of 26 U.S.C. 6103. A determination as required by section 10(d) of the Federal Advisory Committee Act has been made that this meeting is concerned with matters listed in sections 552b(c)(3), (4), (6), and (7), of the Government in the Sunshine Act, and that the meeting will not be open to the public. Elizabeth P. Askey, Acting Chief, Independent Office of Appeals. [FR Doc. 2024–19430 Filed 8–28–24; 8:45 am] lotter on DSK11XQN23PROD with NOTICES1 BILLING CODE 4830–01–P VerDate Sep<11>2014 19:16 Aug 28, 2024 Jkt 262001 Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: 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 October 28, 2024 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 forms 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: SUMMARY: Tax Compliance Burden Tax compliance burden is defined as the time and money taxpayers spend to comply with their tax filing responsibilities. Time-related activities include recordkeeping, tax planning, gathering tax materials, learning about the law and what you need to do, and completing and submitting the return. Out-of-pocket costs include expenses such as purchasing tax software, paying PO 00000 Frm 00093 Fmt 4703 Sfmt 4703 70253 a third-party preparer, and printing and postage. 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. 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: There have been changes in regulatory guidance related to various forms approved under this approval package during the past year. There have been additions and removals of forms included in this approval package. It is anticipated that these changes will have an impact on the overall burden and cost estimates requested for this approval package, however these estimates were not finalized at the time of release of this notice. These estimated figures are expected to be available by the release of the 30-day comment notice from OMB. This approval package is being submitted for renewal purposes. Type of Review: Revision of currently approved collection. Affected Public: Employers. Preliminary Estimated Number of Respondents: 7,271,800. Preliminary Estimated Time per Respondent (Hours): 63 hours, 48 minutes. Preliminary Estimated Total Annual Time (Hours): 464,000,000. Preliminary Estimated Total Annual Monetized Time ($): 14,850,000,000. Preliminary Estimated Total Out-ofPocket Costs ($): 19,210,000,000. Preliminary Estimated Total Monetized Burden ($): 34,060,000,000. Note: Total Monetized Burden = Total Outof-Pocket Costs + Total Annual Monetized Time. Note: Amounts below are estimates for fiscal year (FY) 2025. Reported time and cost burdens are national averages and do not E:\FR\FM\29AUN1.SGM 29AUN1 70254 Federal Register / Vol. 89, No. 168 / Thursday, August 29, 2024 / Notices 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. ICB ESTIMATES FOR EMPLOYMENT TAX FORMS, SCHEDULES, AND REGULATIONS [FY2025] Program change due to adjustment FY23 Number of Respondents ...................................................................................... Burden in Hours ................................................................................................... Monetized Time Burden ...................................................................................... Out-of-Pocket Costs ............................................................................................ Total Monetized Burden ...................................................................................... 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 143,800 8,000,000 $220,000,000 $300,000,000 $520,000,000 Approved: August 23, 2024. Kerry Dennis, Tax Analyst. Appendix A 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 ............................................................................ 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 .......................................................................... 941 X ..................... 941 X (PR) ............. 943 ......................... 943 (PR) ................ 943 A ..................... 943 A (PR) ............. 943 R ..................... 943 X ..................... 943 X (PR) ............. 944 ......................... 944 X ..................... 945 ......................... 945 A ..................... 945 X ..................... 2032 ....................... VerDate Sep<11>2014 19:16 Aug 28, 2024 Jkt 262001 PO 00000 Frm 00094 Fmt 4703 Sfmt 4703 7,271,800 464,000,000 $14,850,000,000 $19,210,000,000 $34,060,000,000 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. Form 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 ................... lotter on DSK11XQN23PROD with NOTICES1 7,128,000 456,000,000 $14,630,000,000 $18,910,000,000 $33,540,000,000 FY25 OMB No. E:\FR\FM\29AUN1.SGM 29AUN1 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 1545–0035 1545–0035 1545–0035 1545–0035 1545–0035 1545–0035 1545–2007 1545–2007 1545–1430 1545–1430 1545–1430 1545–0137 70255 Federal Register / Vol. 89, No. 168 / Thursday, August 29, 2024 / Notices Form 2678 8027 8027 8453 8850 8879 Title/description ....................... ....................... T .................... EMP .............. ....................... EMP .............. 8922 ....................... 8952 ....................... 8974 ....................... OMB No. 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 ........................................... 1545–0748 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. cost and burden, and it includes the actual data collection instrument. Appendix B Guidance title/description 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 .................................... OMB No. Comments and recommendations for the proposed information collection should be sent within 30 days of publication of this notice by clicking on the following link https://www.reginfo.gov/public/do/ PRAMain, select ‘‘Currently under Review—Open for Public Comments’’, then search the list for the information 1545–0798 collection by Title or ‘‘OMB Control No. 2900–0179.’’ DATES: 1545–1529 SUPPLEMENTARY INFORMATION: 1545–2097 [FR Doc. 2024–19400 Filed 8–28–24; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900–0179] Agency Information Collection Activity Under OMB Review: Application for Change of Permanent Plan—Medical Veterans Benefits Administration, Department of Veterans Affairs. ACTION: Notice. AGENCY: In compliance with the Paperwork Reduction Act (PRA) of 1995, this notice announces that the Veterans Benefits Administration, Department of Veterans Affairs, will submit the collection of information abstracted below to the Office of Management and Budget (OMB) for review and comment. The PRA submission describes the nature of the information collection and its expected lotter on DSK11XQN23PROD with NOTICES1 SUMMARY: VerDate Sep<11>2014 19:16 Aug 28, 2024 VA PRA information: Maribel Aponte, (202) 461–8900, vacopaperworkreduact@ va.gov. FOR FURTHER INFORMATION CONTACT: Jkt 262001 Title: Application for Change of Permanent Plan—Medical VA Form 29– 1549. OMB Control Number: 2900–0179 https://www.reginfo.gov/public/do/ PRASearch. Type of Review: Extension of a currently approved collection. Abstract: These forms are used by veterans to apply to change his/her plan of insurance from a higher reserve to a lower reserve. The information on the form is required by law, 38 CFR 6.48 and 8.36. An agency may not conduct or sponsor, and a person is not required to respond to a collection of information unless it displays a currently valid OMB control number. The Federal Register Notice with a 60-day comment period soliciting comments on this collection of information was published at 89 FR 54163 on June 28, 2024. Affected Public: Individuals or Households. Estimated Annual Burden: 14 hours. Estimated Average Burden per Respondent: 30 minutes. Frequency of Response: Once. Estimated Number of Respondents: 28. PO 00000 Frm 00095 Fmt 4703 Sfmt 4703 Authority: 44 U.S.C. 3501 et seq. Maribel Aponte, VA PRA Clearance Officer, Office of Enterprise and Integration, Data Governance Analytics, Department of Veterans Affairs. [FR Doc. 2024–19399 Filed 8–28–24; 8:45 am] BILLING CODE 8320–01–P DEPARTMENT OF VETERANS AFFAIRS Advisory Committee on Disability Compensation, Notice of Meeting The Department of Veterans Affairs (VA) gives notice under the Federal Advisory Committee Act, 5 U.S.C. ch. 10, that the Advisory Committee on Disability Compensation (hereinafter the Committee) will hold virtual meeting sessions on Thursday, September 26, 2024, and Friday, September 27, 2024. The meeting session will begin, and end as follows: Date Thursday, September 26, 2024. Friday, September 27, 2024. Time 9:00 a.m. to 2:00 p.m. Eastern Daylight Time (EDT). 9:00 a.m. to 2:00 p.m. EDT. The meeting sessions are open to the public. The purpose of the Committee is to advise the Secretary of Veterans Affairs on the maintenance and periodic readjustment of the VA Schedule for Rating Disabilities (VASRD). The Committee is to assemble and review relevant information relating to the nature and character of disabilities arising during service in the Armed Forces, provide an ongoing assessment of the effectiveness of the VASRD, and give advice on the most appropriate means of responding to the needs of Veterans relating to disability compensation in the future. On Thursday, September 26, 2024, through Friday, September 27, 2024, the agenda will include updates from E:\FR\FM\29AUN1.SGM 29AUN1

Agencies

[Federal Register Volume 89, Number 168 (Thursday, August 29, 2024)]
[Notices]
[Pages 70253-70255]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-19400]


-----------------------------------------------------------------------

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.

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 October 28, 
2024 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 forms 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: 

Tax Compliance Burden

    Tax compliance burden is defined as the time and money taxpayers 
spend to comply with their tax filing responsibilities. Time-related 
activities include recordkeeping, tax planning, gathering tax 
materials, learning about the law and what you need to do, and 
completing and submitting the return. Out-of-pocket costs include 
expenses such as purchasing tax software, paying a third-party 
preparer, and printing and postage. 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.

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: There have been changes in regulatory guidance 
related to various forms approved under this approval package during 
the past year. There have been additions and removals of forms included 
in this approval package. It is anticipated that these changes will 
have an impact on the overall burden and cost estimates requested for 
this approval package, however these estimates were not finalized at 
the time of release of this notice. These estimated figures are 
expected to be available by the release of the 30-day comment notice 
from OMB. This approval package is being submitted for renewal 
purposes.
    Type of Review: Revision of currently approved collection.
    Affected Public: Employers.
    Preliminary Estimated Number of Respondents: 7,271,800.
    Preliminary Estimated Time per Respondent (Hours): 63 hours, 48 
minutes.
    Preliminary Estimated Total Annual Time (Hours): 464,000,000.
    Preliminary Estimated Total Annual Monetized Time ($): 
14,850,000,000.
    Preliminary Estimated Total Out-of-Pocket Costs ($): 
19,210,000,000.
    Preliminary Estimated Total Monetized Burden ($): 34,060,000,000.

    Note: Total Monetized Burden = Total Out-of-Pocket Costs + Total 
Annual Monetized Time.


    Note: Amounts below are estimates for fiscal year (FY) 2025. 
Reported time and cost burdens are national averages and do not

[[Page 70254]]

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.


                       ICB Estimates for Employment Tax Forms, Schedules, and Regulations
                                                    [FY2025]
----------------------------------------------------------------------------------------------------------------
                                                                          Program change due
                                                             FY23            to adjustment           FY25
----------------------------------------------------------------------------------------------------------------
Number of Respondents...............................           7,128,000             143,800           7,271,800
Burden in Hours.....................................         456,000,000           8,000,000         464,000,000
Monetized Time Burden...............................     $14,630,000,000        $220,000,000     $14,850,000,000
Out-of-Pocket Costs.................................     $18,910,000,000        $300,000,000     $19,210,000,000
Total Monetized Burden..............................     $33,540,000,000        $520,000,000     $34,060,000,000
----------------------------------------------------------------------------------------------------------------

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: August 23, 2024.
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 Representative's       1545-0002
                                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 Employee       1545-0004
                                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 Federal       1545-0028
                                Unemployment (FUTA) Tax
                                Return.
940 (PR).....................  Employer's Annual Federal       1545-0028
                                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.
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 Federal       1545-2007
                                Tax Return.
944 X........................  Adjusted Employer's             1545-2007
                                ANNUAL Federal Tax
                                Return or Claim for
                                Refund.
945..........................  Annual Return of Withheld       1545-1430
                                Federal Income Tax.
945 A........................  Annual Record of Federal        1545-1430
                                Tax Liability.
945 X........................  Adjusted ANNUAL Return of       1545-1430
                                Withheld Federal Income
                                Tax or Claim for Refund.
2032.........................  Contract Coverage Under         1545-0137
                                Title II of the Social
                                Security Act.

[[Page 70255]]

 
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 Employer's       1545-0714
                                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 Voluntary       1545-2215
                                Classification
                                Settlement Program
                                (VCSP).
8974.........................  Qualified Small Business        1545-0029
                                Payroll Tax Credit for
                                Increasing Research
                                Activities.
------------------------------------------------------------------------
* 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          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          1545-1529
 for 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................................
------------------------------------------------------------------------

[FR Doc. 2024-19400 Filed 8-28-24; 8:45 am]
BILLING CODE 4830-01-P
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