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OMB Control No: 1545-0035	ICR Reference No: 200812-1545-021
Status: Historical Active	Previous ICR Reference No: 200706-1545-045
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Employer's Annual Tax Return for Agricultural Employees
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 05/18/2009
	Date Received in OIRA: 12/30/2008
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2010	11/30/2010	11/30/2010
Responses	965,673	0	855,673
Time Burden (Hours)	10,880,812	0	8,972,974
Cost Burden (Dollars)	0	0	0

Abstract: Agricultural employers must prepare and file Form 943 and Form 943-PR (Puerto Rico only) to report and pay FICA taxes and (943 only) income tax voluntarily withheld. Agricultural employers may attach Forms 943-A and 943-A-PR to Forms 943 and 943-PR to show their tax liabilities for semiweekly periods. The information is used to verify that the correct tax has been paid.

Authorizing Statute(s): US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information.

Citations for New Statutory Requirements: US Code: 26 USC 6205 Name of Law: Special rules applicable to certain employment taxes

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:
	72 FR 18748	04/13/2007
30-day Notice:	Federal Register Citation:	Citation Date:
	72 FR 39666	07/19/2007
Did the Agency receive public comments on this ICR? No

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion
Annual Number of Responses	965,673	855,673	110,000	0
Annual Time Burden (Hours)	10,880,812	8,972,974	1,902,100	5,738
Annual Cost Burden (Dollars)	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: Form 943 and Form 943-PR is used by Agricultural employers to report and pay FICA taxes and (943 only) income tax voluntarily withheld. Form 943-X and Form 943-X(PR) are used to correct errors made on Form 943 and Form 943-PR. Agricultural employers may attach Forms 943-A and 943-A-PR to Forms 943 and 943-PR to show their tax liabilities for semiweekly periods. Pursuant to Internal Revenue Code changes (IRC sections 6011, 6205(a) 6413(a), 6302, 6402, and 6414), new Forms 943-X and 943-X(PR) were created so that taxpayers may be able to report adjustments to employment taxes. The addition of these two new forms resulted in an increase of 110,000 estimated responses. With the creation of the new form 943-X and 943-X (PR), we estimate an increase of 1,902,100 hours. We also adjusted the previously approved burden to combine the burden estimates between the payment vouchers and the Form 943. When combining the separate burden estimates for each IC, it was discovered that the total estimated burden was higher than previously requested. This resulted in a burden increase of 5,738 hours.

Annual Cost to Federal Government: $315,865

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)? No

Is this ICR related to the Pandemic Response? Uncollected

Agency Contact: P Shaughness 2029271885

View ICR - OIRA Conclusion