View Information Collection Request (ICR) Package
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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:
1545-0004
ICR Reference No:
201108-1545-004
Status:
Historical Active
Previous ICR Reference No:
201007-1545-035
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
EC1545-0004-004
Title:
Forms SS-8 & SS-8(PR)--Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding
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:
08/29/2011
Retrieve Notice of Action (NOA)
Date Received in OIRA:
08/24/2011
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
09/30/2013
09/30/2013
09/30/2013
Responses
4,705
0
4,554
Time Burden (Hours)
148,621
0
101,464
Cost Burden (Dollars)
0
0
0
Abstract:
Form SS-8 is used by employers and workers to furnish information to IRS in order to obtain a determination as to whether a worker is an employee for purposes of Federal employment taxes and income tax withholding. IRS uses this information to make the determination. Form SS-8(PR) is the Spanish version for use in Puerto Rico of form SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. IRS uses this information to make the determination.
Authorizing Statute(s):
US Code:
26 USC Part II, Section 6001
Name of Law: Notice of regulations requiring records, statements, and special returns
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:
75 FR 10017
03/04/2010
30-day Notice:
Federal Register Citation:
Citation Date:
75 FR 44308
07/28/2010
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
2
IC Title
Form No.
Form Name
Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding
Form SS-8, Form SS-8
Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding
,
Determination of Worker Status for Purposes of Federal Employment Taxes and income Tax Withholding
SS-8(PR)--Determinacion del Estado de Empleo de un Trabajador para Propositos delas Contribuciones Federales Sobre el Empleo
Form SS-8(PR), SS-8(PR)
Determinacion del Estado de Empleo de un Trabajador para Propositos de las Contribuciones Federales Sobre el Empleo
,
Determinacion del Estado de Empleo de un Trabajador para Propositos de las Contribuciones Federales Sobre el Empleo
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
4,705
4,554
0
151
0
0
Annual Time Burden (Hours)
148,621
101,464
0
47,157
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:
Miscellaneous Actions
Burden decreases because of Program Change due to Agency Discretion:
No
Burden Reduction Due to:
Short Statement:
The burden previously approved changed because of Program Change Due to Agency Discretion: -Changes have been made to Form SS-8 per the request of the SS-8 Unit and Chief Counsel. Changes to Form SS-8 increased total annual time burden by 42,352 hours. -A new IC is being added for Form SS-8(PR) per the request of the SS-8 Unit and Chief Counsel. Form SS-8(PR) is the Spanish version for use in Puerto Rico for Form SS-8, Determination of Workers Status for Purposes of Federal Employment Taxes and Income Tax Withholding. This new IC increased annual number of responses by 151 and burden by 4,805 hours. As a result the total annual number of responses for this ICR increased by 151 and the total annual time burden increased by 47,157.
Annual Cost to Federal Government:
$6,251
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:
Robert Coar 202 622-3795
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:
08/24/2011
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