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:
1545-0008
ICR Reference No:
202305-1545-001
Status:
Active
Previous ICR Reference No:
202002-1545-002
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Wage and Tax Statements W-2/W-3 Series
Type of Information Collection:
Extension without change of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved without change
Conclusion Date:
10/13/2023
Retrieve Notice of Action (NOA)
Date Received in OIRA:
07/31/2023
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
10/31/2026
36 Months From Approved
10/31/2023
Responses
301,441,408
0
254,230,608
Time Burden (Hours)
150,570,830
0
126,988,903
Cost Burden (Dollars)
0
0
0
Abstract:
Section 6051 of the Internal Revenue Code requires employers to furnish income and withholding statements to employees and to the IRS. Employers report income and withholding information on Form W-2. Forms W-2AS, W-2GU, and W-2VI are variations of the W-2 for use in U.S. possessions. The W-3 series forms transmit W-2 series forms to SSA for processing. The W-2C and W-3C series are used to correct previously filed forms.
Authorizing Statute(s):
US Code:
26 USC 6051
Name of Law: Reciepts for employees
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
60-day Notice:
Federal Register Citation:
Citation Date:
88 FR 27588
05/02/2023
30-day Notice:
Federal Register Citation:
Citation Date:
88 FR 48289
07/26/2023
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
1
IC Title
Form No.
Form Name
Wage and Tax Statements W-2/W-3 series
W-3, W-2VI, W-3C, W-3PR, W-3SS, W-2, W-2C, W-2AS, W-2GU, W-3CPR (DRAFT)
Wage and Tax Statement
,
Corrected Wage and Tax Statement
,
American Samoa Wage and Tax Statement
,
Guam Wage and Tax Statement
,
U.S. Virgin Islands Wage and Tax Statement
,
Transmittal of Income and Tax Statements
,
Transmittal of Corrected Wage and Tax Statements
,
Informe de Comprobantes de Retencion Transmittal of Withholding Statements
,
Transmittal of Wage and Tax Statements
,
TRANSMISIÓN DE COMPROBANTES DE RETENCIÓN CORREGIDOS
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
301,441,408
254,230,608
0
0
47,210,800
0
Annual Time Burden (Hours)
150,570,830
126,988,903
0
0
23,581,927
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 are no major changes to this collection. IRS has updated better filing estimates, which resulted in an increase in burden hours of 23,581,727.
Annual Cost to Federal Government:
$1,274,939
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:
Diane McGowan 202 317-4062
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:
07/31/2023
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