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:
1545-2007
ICR Reference No:
202201-1545-025
Status:
Historical Active
Previous ICR Reference No:
202108-1545-014
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:
Regular
OIRA Conclusion Action:
Approved without change
Conclusion Date:
04/04/2022
Retrieve Notice of Action (NOA)
Date Received in OIRA:
02/10/2022
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
04/30/2025
36 Months From Approved
11/30/2024
Responses
135,884
0
135,884
Time Burden (Hours)
3,207,532
0
3,196,031
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).
Authorizing Statute(s):
US Code:
26 USC 3102
Name of Law: Deduction of tax from wages
US Code:
26 USC 3101(a)
Name of Law: Old-age, survivors, and disability insurance (Employee)
US Code:
26 USC 3111(a)
Name of Law: Old-age, survivors, and disability insurance (Employer)
US Code:
26 USC 3402(a)
Name of Law: Income tax collected at source(Requirement of withholding)
PL:
Pub.L. 117 - 2 9501, 9641, and 9651
Name of Law: American Rescue Plan Act of 2021
US Code:
26 USC 6011
Name of Law: General requirement of return, statement, or list
Citations for New Statutory Requirements:
PL: Pub.L. 117 - 2 9501, 9641, and 9651 Name of Law: American Rescue Plan 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:
86 FR 67583
11/26/2021
30-day Notice:
Federal Register Citation:
Citation Date:
87 FR 7926
02/10/2022
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
4
IC Title
Form No.
Form Name
Form 944 - Employer's Annual Employment Tax Return
944
Employer's Annual Federal Tax Return
Form 944(SP) - Declaracion Federal Anual de Impuestos del Patrono o Empleador
944-X (SP)
Declaración Federal ANUAL de Impuestos del Patrono o Empleador
Form 944-X (SP) - Ajuste a la Declaración Federal ANUAL del Empleador o Reclamación de Reembolso
944-X (SP)
Ajuste a la Declaración Federal ANUAL del Empleador o Reclamación de Reembolso
Form 944-X - Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund
944-X
Adjusted Employer's Annual Federal Tax Return or Claim for Refund
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
135,884
135,884
0
0
0
0
Annual Time Burden (Hours)
3,207,532
3,196,031
11,501
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:
Forms 944-X and 944-X (SP) add additional lines to allow reporting corrections of the credit for qualified sick and family leave wages, the employee retention credit, the deferral of the employer and employee share of social security taxes, and the COBRA premium assistance credit, allowed by provisions of the American Rescue Plan Act of 2021, P.L. 117-2.
Annual Cost to Federal Government:
$263,927
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:
Michael Ecker 202 622-3144
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:
02/10/2022
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