View Information Collection Request (ICR) Package

OMB Control No: 1545-0035	ICR Reference No: 202103-1545-012
Status: Historical Active	Previous ICR Reference No: 202008-1545-004
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Employer's Annual Tax Return for Agricultural Employees
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	12/31/2023
Responses	965,698	0	965,698
Time Burden (Hours)	13,533,994	0	12,440,285
Cost Burden (Dollars)	0	0	0

Abstract: Sections 3101(a) and (b), and 3111(a) and (b), 3402(p), and 6011(a) and (b) of the Internal Revenue Code and sections 31.6011(a)-1 and 31.6011(a)-4 of the Employment Tax Regulations require agricultural employers to report (a) the employees' and employers' FICA taxes on wages and (b) the amounts withheld for income tax. Form 943 is used for this purpose. Sections 3101(a) and (b), 3111(a) and (b), and 6011(a) and (b) of the Internal Revenue Code and section 31.6011(a)-1 of the Employment Tax Regulations require agricultural employers in Puerto Rico to report the employees' and employers' FICA taxes on wages. Form 943-PR is used for this purpose. Section 6302(c) of the Internal Revenue Code and section 31.6302-l(g) of the Employment Tax Regulations require agricultural employers who are semiweekly depositors to deposit the taxes accumulated during the semiweekly period within 3 banking days of the end of the period. Section 31.6302-l(c)(3) of the Employment Tax Regulations requires that agricultural employers, who on any day within a deposit period accumulate $100,000 or more of employment taxes, must deposit them by the close of the next banking day. Forms 943-A and 943A-PR are optional forms that may be used by agricultural employers to show their tax liabilities for the semiweekly periods and $100,000 one-day rule. Form 943-X is used to correct errors made on Form 943, Employers Annual Federal Tax Return for Agricultural Employees, for one year only. Form 943-X-PR, for use in Puerto Rico, is used to correct errors made on Form 943, Employers Annual Federal Tax Return for Agricultural Employees, for one year only. (Use este formulario para corregir errores hechos en el Formulario 943-PR, Planilla para la Declaración Anual de la Contribución Federal del Patrono de Empleados Agrícolas, para un solo año.) Form 943 Sch R allows 1) an agent appointed by an employer or payer or 2) a customer who enters into a contract that meets the requirements under 7705(e)(2) or 3) a client who enters into a service agreement described under Regulations section 31.3504-2(b)(2) with a Certified Professional Employer Organization, to allocate information reported on Form 943 to each client.

Emergency Justfication: This is the first circulation of a draft of Form 943-X that can be filed for the 2020 revision of Form 943. Form 943-X is being revised consistent with the changes to Form 943. The 2020 Form 943 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(a)(b) Name of Law: Returns and Records
   US Code: 26 USC 3101(a) (b) Name of Law: Tax on Employees
   US Code: 26 USC 3111(a) (b) Name of Law: Tax on Employees
   US Code: 26 USC 6302(c) Name of Law: Use of Government depositories
   US Code: 26 USC 3511 Name of Law: Certified professional employer organizations provisions
   PL: Pub.L. 116 - 127 7003 Name of Law: Payroll credit for required family leave
   US Code: 26 USC 3402(p) Name of Law: Income tax collected at source
   US Code: 26 USC 7705 Name of Law: Certified professional employer organizations definitions
   PL: Pub.L. 116 - 127 7001 Name of Law: Payroll credit for required paid sick leave
   PL: Pub.L. 116 - 136 2301 Name of Law: Employee retention credit
   PL: Pub.L. 116 - 136 2302 Name of Law: Delay of payment of employer payroll taxes

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	965,698	965,698	0
Annual Time Burden (Hours)	13,533,994	12,440,285	1,093,709
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 943-PR, Form 943-X and 943-X (PR) are being revised consistent with the changes to Form 943. New lines were added to report qualified sick leave wages and qualified family leave wages, to calculate the employee share of social security tax on qualified sick and family leave wages, and to report the nonrefundable portion of the credit for qualified sick and family leave wages and retention credit. Additional lines are added to report total nonrefundable credits, to report the deferred payment of the employer share of social security tax, to report the refundable portion of the credit for qualified sick and family leave wages and refundable portion of the employee retention credit. 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 1,093,709 hours.

Annual Cost to Federal Government: $121,152

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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