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Please note that the OMB number and expiration date may not have been determined when this Information Collection Request and associated Information Collection forms were submitted to OMB. The approved OMB number and expiration date may be found by clicking on the Notice of Action link below.
View ICR - OIRA Conclusion
OMB Control No:
1545-0090
ICR Reference No:
200807-1545-023
Status:
Historical Active
Previous ICR Reference No:
200709-1545-003
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
ah-0090-003
Title:
Form 1040-SS, U.S. Self-Employment Tax Return; Form 1040-PR, Planilla Para La Declaracion De La Contribucion Federal Sobre El Trabajo Por Cuenta Propia-Puerto Rico; and Anejo H-PR,
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:
11/20/2008
Retrieve Notice of Action (NOA)
Date Received in OIRA:
10/03/2008
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
11/30/2011
36 Months From Approved
11/30/2008
Responses
430,400
0
430,400
Time Burden (Hours)
2,880,460
0
2,761,668
Cost Burden (Dollars)
0
0
0
Abstract:
Form 1040-S (Virgin Islands, Guam, American Samoa, and the Northe Northern Mariana Islands) and 1040-PR (Puerto Rico) are used by self-employed individuals to figure and report self-employment tax under IRC chapter 2 of Subtitle A, and provide credit to the taxpayer's social security account. Anejo H-PR is used to compute household employment taxes. Form 1040-SS and Form 1040-PR are also used by bona-fide residents of Puerto Rico to claim the additional child tax credit.
Authorizing Statute(s):
US Code:
26 USC 7651
Name of Law: Administration and collection of taxes and possessions.
US Code:
26 USC 1401
Name of Law: Rate of tax.
US Code:
26 USC 1402
Name of Law: Definitions
US Code:
26 USC 6017
Name of Law: Self-employment tax returns.
Citations for New Statutory Requirements:
PL: Pub.L. 109 - 432 Dic. C; sec 408 Name of Law: Tax Relief and Health Care Act of 2006
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
60-day Notice:
Federal Register Citation:
Citation Date:
73 FR 28857
05/19/2008
30-day Notice:
Federal Register Citation:
Citation Date:
73 FR 57407
10/02/2008
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
5
IC Title
Form No.
Form Name
1040-SS Instructions / Additional Child Tax Credit Worksheet
Anejo H-PR, (Sch H); Contribuciones sobre el Empleo de Empleados Domesticos
Anexo H-PR
Contribuciones sobre el Empleo de Empleados Domesticos
Form 1040-PR - Planilla Para La Declaracion De La Contribucion Federal Sobre El Trabajo Por Cuenta Propia-Puerto Rico
1040-PR
Planilla Para La Declaracion De La Contribucion Federal Sobre El Trabajo Por Cuenta Propia-Puerto Rico
Form 1040-PR, Instructions / Additional Child Tax Credit Worksheet
Form 1040-SS, U.S. Self-Employment Tax Return
1040-SS
U.S Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)
ICR Summary of Burden
Total Approved
Previously Approved
Change Due to New Statute
Change Due to Agency Discretion
Change Due to Adjustment in Estimate
Change Due to Potential Violation of the PRA
Annual Number of Responses
430,400
430,400
0
0
0
0
Annual Time Burden (Hours)
2,880,460
2,761,668
78,000
40,792
0
0
Annual Cost Burden (Dollars)
0
0
0
0
0
0
Burden increases because of Program Change due to Agency Discretion:
Yes
Burden Increase Due to:
Changing Regulations
Burden decreases because of Program Change due to Agency Discretion:
Yes
Burden Reduction Due to:
Miscellaneous Actions
Short Statement:
1040-SS: On page 2, Part II, we added a caution statement under the heading per SE:W:CAR:MP:T:I:R. On page 2, Part III, we added text to the heading per SE:W:CAR:MP:T:I:R. On page 2, Part IV, we added text to the heading per SE:W:CAR:MP:T:I:R. On page 4, Part V, line 7, we increased the filled-in amount to $102,000 per Social Security Administration Announcement dated October 17, 2007. On page 4, Part V, line 8a, we increased the ceiling amount to $102,000 per Social Security Administration Announcement dated October 17, 2007. 1040-PR: 1. On page 2: In Part II, we have added a Precaución (Caution) statement under the mast head cautioning filers that they must have three or more qualified children in order to claim the additional child tax credit. Per suggestion of SE:W:CAR:MP:T:I:R. In Part III, we have added a reference to the Instructions for Schedule F (Form 1040), per suggestion of SE:W:CAR:MP:T:I:R. 2. On page 3, Part IV, we have added a reference to the Instructions for Schedule C (Form 1040), per suggestion of SE:W:CAR:MP:T:I:R. 3. On page 4, Part V, we have increased the amount of the Social security wage base to $102,000 in lines 7 and 8a per SSA Announcement dated October 17, 2007. Changes were a result of P.L. 109-432, Div C, sec. 408
Annual Cost to Federal Government:
$261,673
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
Agency Contact:
Gerald Shields 202 622-9759
Common Form ICR:
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(a) It is necessary for the proper performance of agency functions;
(b) It avoids unnecessary duplication;
(c) It reduces burden on small entities;
(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
(f) It indicates the retention periods for recordkeeping requirements;
(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
(i) It uses effective and efficient statistical survey methodology (if applicable); and
(j) It makes appropriate use of information technology.
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Certification Date:
10/03/2008
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