View Information Collection Request (ICR) Package

OMB Control No: 1545-0714	ICR Reference No: 199206-1545-030
Status: Historical Active	Previous ICR Reference No: 199107-1545-011
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: EMPLOYER'S ANNUAL INFORMATION RETURN OF TIP INCOME AND ALLOCATED TIPS (FORM 8027), TRANSMITTAL OF EMPLOYER'S ANNUAL INFORMATION RETURN OF TIP INCOME AND ALLOCATED TIPS (8027-T)
Type of Information Collection: Revision of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 10/09/1992
	Date Received in OIRA: 06/09/1992
Terms of Clearance: Approved through June 1994. IRS' response to OMB's previous terms of clearance refers to the availability of a good faith agreement which will meet the requirements of IRC Sec. 6053 in lieu of burdensome reporting for each employee of a food or beverage serving establishment. We are aware of that alternative. Our concern continues to be that IRS provide all establishments subject to Sec. 6053, one or more specific approaches which would satisfy IRS requirements while reducing the employer's burden. In response to our questions IRS has indicated that the so called "Las Vegas Plan" seems to have worked well in a limited application. We encourage IRS to test the extension of the Plan to the full range o food and beverage establishments. As part of its next request for extension of this collection, the Department is requested to: 1) report on the viability of the Las Vega Plan and the extent to which the Plan has been applied, 2) provide an estimate of the potential for extension of the Plan to all establishments where it would be suitable, and 3) explain what is bein done to encourage use of the Plan where it is suitable. You may omit printing the expiration date on this form. Also, you may continue to use previous versions of this form.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/1994	06/30/1994	10/31/1992
Responses	52,050	0	52,050
Time Burden (Hours)	346,456	0	346,456
Cost Burden (Dollars)	0	0	0

Abstract: TO HELP IRS IN ITS EXAMINATION OF RETURNS FILED BY TIPPED EMPLOYEES, LARGE FOOD OR BEVERAGE ESTABLISHMENTS ARE REQUIRED TO REPORT ANNUALLY INFORMATION CONCERNING FOOD AND BEVERAGE OPERATIONS RECEIPTS, TIPS REPORTED BY EMPLOYEES, AND IN CERTAIN CASES, THE EMPLOYER MUST ALLOCATE TIPS TO CERTAIN EMPLOYEES.

Authorizing Statute(s): None

Citations for New Statutory Requirements: None

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:

Federal Register Notices & Comments
Did the Agency receive public comments on this ICR? No

ICR Summary of Burden

	Total Approved	Previously Approved
Annual Number of Responses	52,050	52,050
Annual Time Burden (Hours)	346,456	346,456
Annual Cost Burden (Dollars)	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

View ICR - OIRA Conclusion