View Information Collection Request (ICR) Package
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Brief and OIRA conclusion
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IC List
Burden
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Common Form Info.
Certification
View Information Collection (IC) List
View Supporting Statement and Other Documents
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:
1545-0029
ICR Reference No:
202008-1545-005
Status:
Historical Active
Previous ICR Reference No:
202006-1545-015
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Employer's Quarterly Federal Tax Return
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:
12/11/2020
Retrieve Notice of Action (NOA)
Date Received in OIRA:
09/29/2020
Terms of Clearance:
OMB understands that the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. OMB expects that future ICRs under this OMB control number will include dollar estimates of annual burden costs to taxpayers calculated using this revised methodology.
Inventory as of this Action
Requested
Previously Approved
Expiration Date
12/31/2023
36 Months From Approved
12/31/2020
Responses
40,361,546
0
40,361,546
Time Burden (Hours)
580,656,074
0
578,219,960
Cost Burden (Dollars)
0
0
0
Abstract:
Form 941 is used by employers to report payments made to employees subject to income and social security/Medicare taxes and the amounts of these taxes. Form 941-PR is used by employers in Puerto Rico to report social security and Medicare taxes only. Form 941-SS is used by employers in the U.S. possessions to report social security and Medicare taxes only. Schedule B is used by employers to record their employment tax liability. The Form 8974 was developed to determine the portion of the elected amount that can be claimed for the quarter on the Form 941. The new Form 7200, Advance Payment of Employer Credits Due to COVID-19, is used to request an advance payment of the tax credits for qualified sick and qualified family leave wages, and the employee retention credit.
Authorizing Statute(s):
US Code:
26 USC 3102
Name of Law: Deduction of tax from wages
US Code:
26 USC 3405
Name of Law: Special rules for pensions, annuities, and certain other deferred income
US Code:
26 USC 3504
Name of Law: Acts to be performed by agents
US Code:
26 USC 3101
Name of Law: Rate of tax
US Code:
26 USC 3511
Name of Law: Certified professional employer organizations
US Code:
26 USC 3111(d)
Name of Law: Rate of tax
PL:
Pub.L. 116 - 127 7001 ad 7003
Name of Law: Families First Coronavirus Response Act
US Code:
26 USC 3501
Name of Law: Collection and payment of taxes
PL:
Pub.L. 116 - 136 2301
Name of Law: Coronavirus Aid, Relief, and Economic Security (CARES) Act
Citations for New Statutory Requirements:
PL: Pub.L. 116 - 127 7001 and 7003 Name of Law: Families First Coronavirus Response Act
PL: Pub.L. 116 - 136 2301 Name of Law: Coronavirus Aid, Relief, and Economic Security (CARES) 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:
85 FR 42489
07/14/2020
30-day Notice:
Federal Register Citation:
Citation Date:
85 FR 80660
09/28/2020
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
16
IC Title
Form No.
Form Name
Advance Payment of Employer Credits Due to COVID-19
7200, 7200(sp)
Advance Payment of Employer Credits Due to COVID-19
,
Anticipo de Pago de Créditos del Empleador Debido al COVID-19
Anexo B, (Forma 941-PR) - Registro de la Obligacion Contributiva para los Despositantes de Itinerario Bisemanual
941-PR SCH B
Registro de la Obligación Contributiva para los Depositantes de Itinerario Bisemanal
Form 8974 Qualified Small Business Payroll Tax Credit for Increasing Research Activities
8974
Qualified Small Business Payroll Tax Credit for Increasing Research Activities
Form 941-PR - Planilla para la Declaracion Federal TRIMESTRAL del Patrono
941 (PR)
Planilla para la Declaracion Federal TRIMESTRAL del Patrono
Form 941-SS - Employer's Quarterly Federal Tax Return; American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands
941-SS
Employer's Quarterly Federal Tax Return (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S Virgin Islands)
Form 941-V (PR) (Preprinted) - Payment Voucher
941 V (PR)
Payment voucher
Form 941-V (PR) - Payment voucher (OTC)
941 V (PR)
Comprobante de Pago ( voucher )
Form 941-V - Payment voucher
941 V
Payment voucher
Form 941-X (PR) - Ajuste a la Declaracion Federal TRIMESTRAL del Patrono o Reclamo de Reembolso
941-X PR
Ajuste a la Declaración Federal TRIMESTRAL del Patrono o Reclamación de Reembolso
Form 941-X - Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund
941-X
Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund
Form 941SS -V - Payment Voucher (OTC)
941 SS V
Payment voucher
Form 941SS -V -(Preprinted)
941 SS V
Payment Voucher
Forms 941, Employer's Quarterly Federal Tax Return; American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands
941
Employer's Quarterly Federal Tax Return
Schedule B (Form 941) - Report of Tax Liability for Semiweekly Schedule Depositors
941 Schedule B
Report of Tax Liability for Semiweekly Schedule Depositors
Schedule D (Form 941) - Report for Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations
941 Sch d
Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or
Schedule R (Form 941) - Allocation for Aggregate Form 941 Filers
941 (Sch R)
Allocation Schedule for Aggregate Form 941 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
40,361,546
40,361,546
0
0
0
0
Annual Time Burden (Hours)
580,656,074
578,219,960
2,436,114
0
0
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:
There have been significant changes to the Form 941 (PR) series, that were not captured under the prior emergency submission. The changes allow for the reporting of new employment tax credits and other tax relief related to COVID-19. The estimated burden has increased due to the changes to the Puerto Rican versions of the form 941 and 941 X. The changes to the overall annual time burden are as follows: Form 941 (PR) increased by 1,383,114 hours (from 2907125 to 1524011). Form 941 X (PR) increased by 1,053,000 (from 2260500 to 1207500).
Annual Cost to Federal Government:
$12,235,028
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?
Yes
Agency Contact:
Shameeka Brown 240 613-5750
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:
09/29/2020
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