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:
1545-0116
ICR Reference No:
201907-1545-019
Status:
Historical Active
Previous ICR Reference No:
198108-1545-102
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Nonemployee Compensation
Type of Information Collection:
Reinstatement with change of a previously approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved with change
Conclusion Date:
01/08/2021
Retrieve Notice of Action (NOA)
Date Received in OIRA:
08/03/2020
Terms of Clearance:
Supporting statement clarified during review.
Inventory as of this Action
Requested
Previously Approved
Expiration Date
01/31/2024
36 Months From Approved
Responses
70,802,480
0
0
Time Burden (Hours)
5,900,206
0
0
Cost Burden (Dollars)
0
0
0
Abstract:
Form 1099-NEC is used to report payments made in the course of a trade or business for services performed by someone who is not an employee, and for withholding of federal income tax under the backup withholding rules.
Authorizing Statute(s):
PL:
Pub.L. 114 - 113 201
Name of Law: PATH Act
Citations for New Statutory Requirements:
PL: Pub.L. 114 - 113 201 Name of Law: PATH Act
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:
84 FR 38104
08/05/2019
30-day Notice:
Federal Register Citation:
Citation Date:
84 FR 69824
12/19/2019
Did the Agency receive public comments on this ICR?
Yes
Number of Information Collection (IC) in this ICR:
1
IC Title
Form No.
Form Name
Nonemployee Compensation (Form 1099-NEC)
1099-NEC
Nonemployee Compensation
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
70,802,480
0
63,188,480
0
0
7,614,000
Annual Time Burden (Hours)
5,900,206
0
3,970,206
0
0
1,930,000
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 Form 1099-NEC was previously approved by OMB in 1981 and expired in 1982. As of 1982 the information relating to nonemployee compensation was collected on Form 1099-MISC (OMB Control No. 1545-0115). The Internal Revenue Service subsequently discontinued use of Form 1099-NEC and allowed OMB Control Number 1545-0116 to expire. In light of the PATH Act changes, IRS is reviving the Form 1099-NEC and reinstating OMB No. 1545-0116.
Annual Cost to Federal Government:
$458,322
Does this IC contain surveys, censuses, or employ statistical methods?
No
Does this ICR request any personally identifiable information (see
OMB Circular No. A-130
for an explanation of this term)? Please consult with your agency's privacy program when making this determination.
Yes
Does this ICR include a form that requires a Privacy Act Statement (see
5 U.S.C. §552a(e)(3)
)? Please consult with your agency's privacy program when making this determination.
Yes
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?
No
Agency Contact:
Dilip Sippy 859 488-3823 dilip.d.sippy@irs.gov
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:
08/03/2020
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