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View ICR - OIRA Conclusion

OMB Control No: 1545-0029	ICR Reference No: 202410-1545-001
Status: Active	Previous ICR Reference No: 202305-1545-006
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Employer's Quarterly Federal 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 with change	Conclusion Date: 03/03/2025
	Date Received in OIRA: 01/28/2025
Terms of Clearance: Supporting statement updated during OMB review to address public comment.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2027	36 Months From Approved	01/31/2027
Responses	7,408,820	0	7,128,000
Time Burden (Hours)	470,000,000	0	456,000,000
Cost Burden (Dollars)	19,870,000,000	0	18,910,000,000

Authorizing Statute(s): US Code: 26 USC 3504 Name of Law: Acts to be performed by agents
   US Code: 26 USC 3101 Name of Law: Rate of tax
   US Code: 26 USC 3511 Name of Law: Certified professional employer organizations
   US Code: 26 USC 3111(d) Name of Law: Rate of tax
   US Code: 26 USC 3405 Name of Law: Special rules for pensions, annuities, and certain other deferred income
   PL: Pub.L. 116 - 127 7001 ad 7003 Name of Law: Families First Coronavirus Response Act
   US Code: 26 USC 3501 Name of Law: Collection and payment of taxes
   PL: Pub.L. 116 - 136 2301 Name of Law: Coronavirus Aid, Relief, and Economic Security (CARES) Act
   US Code: 26 USC 3102 Name of Law: Deduction of tax from wages

Citations for New Statutory Requirements: None

Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Employer's Quarterly Federal Tax Return	W-2, CT-1, W-2 AS, W-2 GU, CT-1X, W-2 VI, W-2C, W-3 PR, W-3 , 940, 941 , W-3 C, W-3 C PR, W-3 SS, 940 SCH A, 940-PR SCH A , 940 SCH R, 941 SP , CT-2, SS-8, 941 SCH B, 941 SCH B (SP), 941 SCH D, 941 SCH R, 941 SS, 941 X, 943, 943 A, 943 SCH R, 943 X, 943-X SP, 944, 945, 945-A, 945-X, 2032, 2678, 8027, 8027-T, 8453-EMP, 8879-EMP, 8922, 8952, 8974, 944-X, 940-SP, 941-PR, 943-SP, 943-A-SP, 941-X-SP, 8850, 944 (sp), 944-x (sp)	, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to Adjustment in Estimate
Annual Number of Responses	7,408,820	7,128,000	280,820
Annual Time Burden (Hours)	470,000,000	456,000,000	14,000,000
Annual Cost Burden (Dollars)	19,870,000,000	18,910,000,000	960,000,000

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: The year-over-year change in burden is analyzed and reported by technical adjustments, legislative adjustments, and agency adjustments. Changes Due to Technical Adjustment: There are significant adjustments in the year-over-year technical changes. The impact on burden related to these changes can be found in the Supporting Statement. Altogether, technical adjustments lead to an overall increase in burden. Increases from macroeconomic adjustments and population growth between Fiscal Year 2023 and Fiscal Year 2025 increase aggregate time burden by ~3.7% and out-of-pocket costs by ~9.6%. Incorporating updated population filer data decreases aggregate time burden by ~0.6% and decrease overall out-of-pocket costs by ~4.4%. Overall, technical adjustments lead to a ~3% increase in aggregate time and a 4.4% decrease in aggregate out-of-pocket costs. There were no significant year-over-year Legislative changes or Agency changes impacting the burden calculations for this collection. The annual number of responses/respondents has increased by 280,820 (from 7,128,000 to 7,408,820) and the overall annual time burden has increased by 14,000,000 hours for a total of 470,000,000 (from 456,000,000 hours to 470,000,000 hours).

Annual Cost to Federal Government: $11,546,820

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: Shameeka Brown 240 613-5750

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