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OMB Control No: 1545-0029	ICR Reference No: 202512-1545-002
Status: Received in OIRA	Previous ICR Reference No: 202410-1545-001
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: U.S. Employment Tax Returns and Related Forms
Type of Information Collection: Revision of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular	Date Submitted to OIRA: 01/29/2026

	Requested	Previously Approved
Expiration Date	36 Months From Approved	01/31/2027
Responses	7,254,000	7,408,820
Time Burden (Hours)	445,000,000	470,000,000
Cost Burden (Dollars)	19,570,000,000	19,870,000,000

Authorizing Statute(s): US Code: 26 USC 3101 Name of Law: Rate of tax
   US Code: 26 USC 3504 Name of Law: Acts to be performed by agents
   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
   PL: Pub.L. 119 - 21 Title VII Name of Law: Big Beautiful Bill Act

Citations for New Statutory Requirements: PL: Pub.L. 119 - 21 Title VII Name of Law: Big Beautiful Bill Act

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, CT-1X, 944-X, W-2 GU, 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 SCH R, CT-2, SS-8, 941 SCH B, 941 SCH D, 941 SCH R, 941 X, 943, 943 A, 943 SCH R, 943 X, 944, 945, 945-A, 945-X, 2032, 2678, 8027, 8027-T, 8453-EMP, 8879-EMP, 8922, 8952, 8974, 8850	, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,

ICR Summary of Burden

	Total Request	Previously Approved	Change Due to Adjustment in Estimate
Annual Number of Responses	7,254,000	7,408,820	-154,820
Annual Time Burden (Hours)	445,000,000	470,000,000	-25,000,000
Annual Cost Burden (Dollars)	19,570,000,000	19,870,000,000	-300,000,000

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 majority of the year-over-year change in burden is due to technical changes. Updates to FY2025 estimates resulted in a 4.2% decrease in total monetized burden. This net decrease is primarily driven by a revision to FY2025 filer counts. The Fiscal Year 2026 population adjustments transition the underlying tax data file from Fiscal Year 2025 to Fiscal Year 2026 which includes aging the data for macroeconomic factors and adjusting weights to account for changes in the year-over-year population differences. The Fiscal Year 2026 filer population is forecasted to increase by 39,100 returns. The increase in filer population combined with macroeconomic factors are estimated to increase total monetized burden by 2.9%. The total change to monetized burden includes a 0.5% increase in time burden and a 2.9% increase in out-of-pocket costs. Altogether, these technical adjustments resulted in a net decrease in total monetized burden of 1.4%. This includes decreases in filer population of 2.1%, in time burden of 5.3%, and in out-of-pocket costs of 1.5%.

Annual Cost to Federal Government: $10,376,045

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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