View Information Collection Request (ICR) Package

OMB Control No: 1545-2007	ICR Reference No: 201103-1545-010
Status: Historical Active	Previous ICR Reference No: 200910-1545-017
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Employer's Annual Employment Tax Return
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: 04/05/2011
	Date Received in OIRA: 03/31/2011
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2012	12/31/2012	12/31/2012
Responses	1,010,000	0	900,000
Time Burden (Hours)	15,702,300	0	14,019,000
Cost Burden (Dollars)	0	0	0

Abstract: Form 944, Employer's ANNUAL Federal Tax Return, is designed so the smallest employers (those whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less) will file and pay these taxes only once a year instead of every quarter. Employers who discover they under or over withheld income taxes from wages or social security or Medicare tax in a prior year use Form 944-X to report those taxes and either make a payment, claim a refund, or request an abatement.

Authorizing Statute(s): US Code: 26 USC 6011 Name of Law: General requirement of return, statement, or list

Citations for New Statutory Requirements: None

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:
	74 FR 40645	08/12/2009
30-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 54879	10/23/2009
Did the Agency receive public comments on this ICR? No

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to Agency Discretion
Annual Number of Responses	1,010,000	900,000	110,000
Annual Time Burden (Hours)	15,702,300	14,019,000	1,683,300
Annual Cost Burden (Dollars)	0	0	0

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

Burden Increase Due to: Miscellaneous Actions

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

Burden Reduction Due to:

Short Statement: Form 944, Employer's ANNUAL Federal Tax Return, is designed so the smallest employers (those whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less) will file and pay these taxes only once a year instead of every quarter. Employers who discover they under or over withheld income taxes from wages or social security or Medicare tax in a prior year use Form 944-X to report those taxes and either make a payment, claim a refund, or request an abatement. The Form 944-X has been translated into Spanish. Employers, who prefer a Spanish translated form, can use Form 944-X (SP) to report those taxes and either makes a payment, claim a refund, or request abatement. Form 944-X (SP) cannot be used in Puerto Rico. Employers in Puerto Rico use Form 944-X (PR) to provide information and certifications to support prior period adjustments to social security and Medicare taxes reported on Form 944-X (PR). The creation of the two translated versions of the Form 944-X will result in an initial estimated increase of 110,000 responses and a total of 1,683,300 burden hours.

Annual Cost to Federal Government: $7,500

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]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

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: D Decasseres 2029274268

View ICR - OIRA Conclusion