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OMB Control No: 1545-1430	ICR Reference No: 199403-1545-020
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: ANNUAL RETURN OF WITHHELD FEDERAL INCOME TAX, ANNUAL RECORD OF FEDERAL TAX LIABILITY
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 06/06/1994
	Date Received in OIRA: 03/10/1994
Terms of Clearance: Approved with the change to the instructions made on May 10, 1994. Th approval will permit early distribution of the form for use in the initial filing. We have received 10 letters since the beginning of April 1994 questionning the need for filing Form 945's in years that pension funds do not make nonpayroll withholdings. As of this time IRS has not provided us with information justifying the requirement fo filing negative reports once an entity has filed a Form 945 to reflect a nonpayroll distribution in any year beginning with tax year 1994. I the absence of convincing information demonstrating that negative fili will prevent a significant loss of revenue, we believe necessary regulatory changes should be made to remove the requirement for filing negative reports in 1996 and later years for pension funds for which there has been no nonpayroll withholding during the tax year. We look forward to early discussions with the drafting attorneys and the examinations staff to resolve this question well before the distribution of Form 945 due for filing in 1996.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/1995	06/30/1995
Responses	300,000	0	0
Time Burden (Hours)	1,972,470	0	0
Cost Burden (Dollars)	0	0	0

Abstract: FORM 945 IS USED TO REPORT INCOME TAX WITHHOLDING ON NONPAYROLL PAYMEN INCLUDING BACKUP WITHHOLDING AND WITHHOLDING ON PENSIONS, ANNUITIES, IRA'S, MILITARY RETIREMENT, AND GAMBLING WINNINGS. FORM 945-A IS USED TO RECORD NONPAYROLL TAX LIABILITIES.

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

Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
ANNUAL RETURN OF WITHHELD FEDERAL INCOME TAX, ANNUAL RECORD OF FEDERAL TAX LIABILITY	945, 945-A

ICR Summary of Burden

	Total Approved	Change Due to Agency Discretion
Annual Number of Responses	300,000	300,000
Annual Time Burden (Hours)	1,972,470	1,972,470
Annual Cost Burden (Dollars)	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

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