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:
1545-0115
ICR Reference No:
201305-1545-033
Status:
Historical Inactive
Previous ICR Reference No:
201212-1545-016
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Form 1099 MISC - Miscellaneous Income
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:
Improperly submitted and continue
Conclusion Date:
05/09/2014
Retrieve Notice of Action (NOA)
Date Received in OIRA:
12/17/2013
Terms of Clearance:
IRS will resubmit the collection with a more detailed explanation on why there was a reduction of 2,384,374 burden hours attributed to a program change.
Inventory as of this Action
Requested
Previously Approved
Expiration Date
03/31/2016
03/31/2016
06/30/2016
Responses
79,480,844
0
79,480,844
Time Burden (Hours)
24,639,062
0
24,639,062
Cost Burden (Dollars)
0
0
0
Abstract:
Form 1099-MISC is used by payers to report payments of $600 or more of rents, prizes and awards, medical and health care payments, nonemployee compensation, and crop insurance proceeds, $10 or more of royalties, any amount of fishing boat proceeds, certain substitute payments, golden parachute payments, and an indication of direct sales of $5,000 or more.
Authorizing Statute(s):
US Code:
26 USC 6045(d)
Name of Law: Statements required in case of certain substitute payments.
US Code:
26 USC 6050A
Name of Law: Reporting requirements of certain fishing boat operators.
US Code:
26 USC 6041
Name of Law: Information at source.
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 61830
10/11/2012
30-day Notice:
Federal Register Citation:
Citation Date:
78 FR 9452
02/08/2013
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
1
IC Title
Form No.
Form Name
Miscellaneous Income
1099-MISC_2014, 1099-MISC
Miscellaneous Income
,
Miscellaneous Income
Burden increases because of Program Change due to Agency Discretion:
No
Burden Increase Due to:
Burden decreases because of Program Change due to Agency Discretion:
Yes
Burden Reduction Due to:
Changing Regulations
Short Statement:
An adjustment has been made to the number of respondents for this reporting cycle and reflects an increase of 1,436,051 responses and 402,044 burden hours. Boxes 11, Foreign tax paid, and 12, Foreign country or U.S. possession, have been deleted from the Form 1099-MISC. This information is to be reported on Form 8966, Foreign Asset Tax Compliance Act Report. A reduction of 2,384,374 burden hours is attributed to program change.
Annual Cost to Federal Government:
$346,896
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:
Janice Martin 202 622-3312
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:
12/17/2013
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