View Information Collection Request (ICR) Package

OMB Control No: 1545-2007	ICR Reference No: 202103-1545-007
Status: Historical Active	Previous ICR Reference No: 202010-1545-002
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Employer's Annual Employment Tax Return
Type of Information Collection: Revision of a currently approved collection	Common Form ICR: No
Type of Review Request: Emergency	Approval Requested By: 03/31/2021
OIRA Conclusion Action: Approved without change	Conclusion Date: 03/31/2021
	Date Received in OIRA: 03/26/2021
Terms of Clearance: Treasury should seek public comment on this information collect via the normal PRA process prior to the expiration of this emergency 6-month approval. 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	09/30/2021	6 Months From Approved	02/29/2024
Responses	135,884	0	135,884
Time Burden (Hours)	2,669,530	0	2,168,681
Cost Burden (Dollars)	0	0	0

Abstract: Form 944, Employer's ANNUAL Federal Tax Return, is designed so the smallest employers (those whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less) will file and pay these taxes only once a year instead of every quarter. Form 944 is also provided in Spanish, Form 944(SP). Employers who discover they under or over withheld income taxes from wages or social security or Medicare tax in a prior year use Form 944-X to report those taxes and either make a payment, claim a refund, or request an abatement. Form 944-X is also available in Spanish, Form 944-X(SP).

Emergency Justfication: This is the first circulation of a draft of Form 944-X that can be filed for the 2020 revision of Form 944. Form 944-X is being revised consistent with the changes to Form 944. The 2020 Form 944 was substantially revised to allow the reporting of the new credit for qualified sick and family leave wages, the employee retention credit, and the deferral of the employer and employee share of social security tax.

Authorizing Statute(s): US Code: 26 USC 6011 Name of Law: General requirement of return, statement, or list

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
Did the Agency receive public comments on this ICR? No

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to Agency Discretion
Annual Number of Responses	135,884	135,884	0
Annual Time Burden (Hours)	2,669,530	2,168,681	500,849
Annual Cost Burden (Dollars)	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: Form 944-X and 944-X (SP) are being revised consistent with the changes to Form 944. The Instructions for Form 944-X are being revised for 2020 to allow for the reporting of the new credit for qualified sick and family leave wages, the employee retention credit, and the deferral of the employer and employee share of social security taxes. Additional lines are added to report changes to the qualified sick and family leave credit, the employee retention credit, the employee share of deferred social security tax, and the employer share of deferred social security tax. Editorial changes and lines to report the totals, and request additional information related to the new credits were also added. The above changes will result in an overall burden program change increase of 15,660 hours.

Annual Cost to Federal Government: $165,879

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: Craig Schor 240 613-5811 craig.schor@irs.gov

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