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:
1545-0967
ICR Reference No:
202212-1545-020
Status:
Historical Active
Previous ICR Reference No:
202105-1545-006
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Declaration and Signature for Electronic and Magnetic Media Filing
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:
01/23/2023
Retrieve Notice of Action (NOA)
Date Received in OIRA:
12/20/2022
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
01/31/2026
36 Months From Approved
11/30/2024
Responses
21,103,781
0
21,000,881
Time Burden (Hours)
54,018,359
0
53,783,747
Cost Burden (Dollars)
0
0
0
Abstract:
The IRS is actively engaged in encouraging e-filing and electronic documentation. The Form 8453 series is used to authenticate the electronically filed tax return, authorize the electronic return originator (ERO) or intermediate service provider (ISP) to transmit the return, and provide the taxpayer's consent to authorize electronic funds withdrawal for payment of taxes owed. Form 8453-FE is used to electronically file Form 1041, U.S. Income Tax Return for Estates and Trusts. Form 8453-EMP is used to electronically file an employment tax return on Forms 940 series, 941 series, 943 series, 944, and 945. Form 8453-WH is used to electronically file Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons. The Form 8879 series is used authorize the taxpayer and ERO to sign the return using a personal identification number (PIN) and consent to an electronic funds withdrawal. Form 8879-F is used to electronically sign Form 1041, U.S. Income Tax Return for Estates and Trusts. Form 8879-EMP is used to electronically sign an employment tax return on Forms 940 series, 941 series, 943 series, 944, and 945. Form 8879-WH is used to electronically sign Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.
Authorizing Statute(s):
US Code:
26 USC 6012
Name of Law: Persons required to make returns of income
US Code:
26 USC 6061
Name of Law: Signing of returns and other documents
Citations for New Statutory Requirements:
PL: Pub.L. 116 - 25 2301 Name of Law: Taxpayer First 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:
87 FR 61434
10/11/2022
30-day Notice:
Federal Register Citation:
Citation Date:
87 FR 77961
12/20/2022
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
6
IC Title
Form No.
Form Name
Form 8453-EMP, Employment Tax Declaration for an IRS e-file Return
8453-EMP
Employment Tax Declaration for an IRS e-file Return
Form 8453-FE U.S. Estate or Trust Declaration for an IRS e-file Return
8453-FE
U.S. Estate or Trust Declaration for an IRS e-file Return
Form 8453-WH, E-file Declaration for Form 1042
8453-WH
E-file Declaration for Form 1042
Form 8879-EMP, IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945
8879-EMP
IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945
Form 8879-F, IRS e-file Signature Authorization for Form 1041
8879-F
IRS e-file Signature Authorization for Form 1041
Form 8879-WH, E-file Authorization for Form 1042
8879-WH
E-file Authorization for Form 1042
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
21,103,781
21,000,881
102,900
0
0
0
Annual Time Burden (Hours)
54,018,359
53,783,747
234,612
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:
Section 2301 of the Taxpayer First Act (P.L. 116-25) led to making Form 1042 available for electronic filing beginning with tax year 2022. Forms 8453-WH and 8879-WH were developed to enable electronic filing of Form 1042. This increases the burden by 102,900 responses and 234,612 hours due to New Statute.
Annual Cost to Federal Government:
$190,776
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:
Christine Best 859 320-3410 christine.a.best@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:
12/20/2022
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