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:
1545-0238
ICR Reference No:
201411-1545-006
Status:
Historical Active
Previous ICR Reference No:
201111-1545-010
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Ready
Title:
Form W-2G--Certain Gambling Winnings
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:
11/21/2015
Retrieve Notice of Action (NOA)
Date Received in OIRA:
12/31/2014
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
11/30/2018
36 Months From Approved
11/30/2015
Responses
10,499,700
0
4,104,771
Time Burden (Hours)
4,304,877
0
1,272,479
Cost Burden (Dollars)
0
0
0
Abstract:
Section 6041 of the Internal Revenue Code requires payers of certain gambling winnings to report them to IRS. If applicable, section 3402(g) and section 3406 require tax withholding on these winnings. We use the information to ensure taxpayers' reporting compliance.
Authorizing Statute(s):
US Code:
26 USC 6041
Name of Law: Information at source
US Code:
26 USC 3402
Name of Law: Income tax collected at source
US Code:
26 USC 3406
Name of Law: Backup withholding
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:
79 FR 56435
09/19/2014
30-day Notice:
Federal Register Citation:
Citation Date:
79 FR 78566
12/30/2014
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
Form W-2G--Certain Gambling Winnings
W-2G
Certain Gambling Winnings
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
10,499,700
4,104,771
0
0
6,394,929
0
Annual Time Burden (Hours)
4,304,877
1,272,479
0
0
3,032,398
0
Annual Cost Burden (Dollars)
0
0
0
0
0
0
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:
No
Burden Reduction Due to:
Short Statement:
The change in burden is due to an increase in the number of expected filers and changes to the form as follows: -IRS added four boxes (State Winnings, Local Winnings, Local Income Tax withheld, and Name of Locality) at the request of TIGERS (Tax Information Group for E-Commerce Requirements Standardization) and the e-Channel Support, e-Initiatives Group. -IRS made minor editorial changes to the three unnumbered boxes with information about the PAYER. -The three unnumbered boxes with information about the WINNER is reformatted to correspond to boxes on the Forms 1099. -IRS is deleting the "VOID" boxes from Copy B and Copy C. -IRS added text to the right column of Copy B: "This information is being furnished to the Internal Revenue Service." -On copies B and C (recipient copies), the outline of box 4 is changed to a bold line and the box heading, "Federal income tax withheld" is changed to boldface. -In the Instructions for Payer, under "Foreign winner," we are deleting the reference to the 30% withholding rate to be consistent with the Forms 1099. -The additional boxes should provide more information for the winner and make it easier to comply with state/local tax requirements. -The additional boxes are generally uniform with layout of similar forms.
Annual Cost to Federal Government:
$31,667
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:
12/31/2014
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