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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:
1545-0028
ICR Reference No:
201303-1545-011
Status:
Historical Active
Previous ICR Reference No:
200909-1545-036
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Employer's Annual Federal Unemployment (FUTA) Tax Return (Form 940); Planilla Para La Declaracion Anual Del Patrono-La Contribucion Federal Para El Desempleo (FUTA)(Form 940-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:
01/31/2014
Retrieve Notice of Action (NOA)
Date Received in OIRA:
03/29/2013
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
01/31/2017
36 Months From Approved
01/31/2014
Responses
7,000,920
0
6,994,920
Time Burden (Hours)
105,295,370
0
105,216,730
Cost Burden (Dollars)
0
0
0
Abstract:
IRC section 3301 imposes a tax on employees based on the first $7,000 of taxable annual wages paid to each employee. IRS uses the information reported on Forms 940 and 940-PR (Puerto Rico) to ensure that employers have reported and figured the correct FUTA Wages and tax.
Authorizing Statute(s):
US Code:
26 USC 6103
Name of Law: Confidentiality and disclosure of returns and return information
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:
77 FR 61833
10/11/2012
30-day Notice:
Federal Register Citation:
Citation Date:
78 FR 19071
03/28/2013
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
10
IC Title
Form No.
Form Name
Anexo A (Form 940PR)
Schedule A (Form 940PR)
Anexo A
Employer's Annual Federal Unemployment (FUTA) Tax Return
940
Employer's Annual Federal Unemployment (FUTA) Tax Return
Form 940 OTC payment voucher
Form 940 Worksheet
Form 940 preprinted voucher
Form 940-PR - Planilla Para la Declaracion anual del Patrono de la contribcion Federal para el desempleo
940-PR
Planilla Para La Declaracion Anual Del Patrono-La Contribucion Federal Para El Desempleo
Form 940-PR Worksheet
Form 940PR OTC payment voucher
Form 940PR preprinted payment voucher
Schedule A (Form 940) - Multi-State Employer and Credit Reduction Information
Schedule A (Form 940)
Multi-State Employer and Credit Reduction Information
Schedule R (Form 940): Allocation Schedule for Aggregate Form 940 Filers
Schedule R (940)
Allocation Schedule for Aggregate Form 940 Filers
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
7,000,920
6,994,920
0
7,000
-1,000
0
Annual Time Burden (Hours)
105,295,370
105,216,730
0
79,380
-740
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:
IRS uses the information reported on Forms 940 and 940-PR (Puerto Rico) to ensure that employers have reported and figured the correct Federal Unemployment (FUTA) Tax Return (FUTA) Wages and tax. Schedule R (Form 940) was developed for aggregate filers of Form 940. It was submitted for approval under ICR reference number 201009-1545-023, which is currently waiting on the development or issuance of final regulations.
Annual Cost to Federal Government:
$11,443
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:
Yvette Lawrence 202 622-3776
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:
03/29/2013
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