[Federal Register Volume 59, Number 123 (Tuesday, June 28, 1994)]
[Unknown Section]
[Page ]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-15637]
[Federal Register: June 28, 1994]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Public Information Collection Requirements Submitted to OMB for
Review
June 21, 1994.
The Department of Treasury has submitted the following public
information collection requirement(s) to OMB for review and clearance
under the Paperwork Reduction Act of 1980, Public Law 96-511. Copies of
the submission(s) may be obtained by calling the Treasury Bureau
Clearance Officer listed. Comments regarding this information
collection should be addressed to the OMB reviewer listed and to the
Treasury Department Clearance Officer, Department of the Treasury, Room
2110, 1425 New York Avenue, NW., Washington, DC 20220.
Internal Revenue Service (IRS)
OMB Number: New
Form Number: IRS Form 2106-EZ
Type of Review: New collection
Title: Unreimbursed Employee Business Expenses
Description: Internal Revenue Code (IRC) section 62 allows employees to
deduct their business expenses to the extent of reimbursement in
computing Adjusted Gross Income. Expenses in excess of reimbursements
are allowed as an itemized deduction. Unreimbursed meals and
entertainment are allowed to the extent of 50% of the expense. Form
2106-EZ is used to figure these expenses.
Respondents: Individuals or households
Estimated Number of Respondents/Recordkeepers: 3,337,019
Estimated Burden Hours Per Respondent/Recordkeeper:
Recordkeeping--40 minutes
Learning about the law or the form--41 minutes
Preparing the form--28 minutes
Copying, assembling, and sending the form to the IRS--20 minutes
Frequency of Response: Annually
Estimated Total Reporting/Recordkeeping Burden: 5,139,009 hours
OMB Number: 1545-0059
Form Number: IRS Form 4137
Type of Review: Revision
Title: Social Security and Medicare Tax on Unreported Tip Income
Description: Section 3102 requires an employee who receives tips
subject to Social Security and Medicare tax to compute tax due on these
tips if the employee did not report them to his or her employer. The
data is used to help verify that the Social Security and Medicare tax
on tip income is correctly computed.
Respondents: Individuals or households
Estimated Number of Respondents/Recordkeepers: 76,000
Estimated Burden Hours Per Respondent/Recordkeeper:
Recordkeeping--26 minutes
Learning about the law or the form--6 minutes
Preparing the form--21 minutes
Copying, assembling, and sending the form to the IRS--17 minutes
Frequency of Response: Annually
Estimated Total Reporting/Recordkeeping Burden: 89,680 hours
OMB Number: 1545-0139
Form Number: IRS Form 2106
Type of Review: Revision
Title: Employee Business Expenses
Description: Internal Revenue Code (IRC) section 62 allows employees to
deduct their business expenses to the extent of reimbursement in
computing Adjusted Gross Income. Expenses in excess of reimbursements
are allowed as an itemized deduction. Unreimbursed meals and
entertainment are allowed to the extent of 50% of the expense. Form
2106 is used to figure these expenses.
Respondents: Individuals or households
Estimated Number of Respondents/Recordkeepers: 762,514
Estimated Burden Hours Per Respondent/Recordkeeper:
Recordkeeping--1 hr., 38 minutes
Learning about the law or the form--19 minutes
Preparing the form--1 hr., 13 minutes
Copying, assembling, and sending the form to the IRS--42 minutes
Frequency of Response: Annually
Estimated Total Reporting/Recordkeeping Burden: 2,663,610 hours
Clearance Officer: Garrick Shear (202) 622-3869, Internal Revenue
Service, Room 5571, 1111 Constitution Avenue, NW., Washington, DC 20224
OMB Reviewer: Milo Sunderhauf (202) 395-3176, Office of Management and
Budget, Room 10226, New Executive Office Building, Washington, DC
20503.
Lois K. Holland,
Departmental Reports Management Officer.
[FR Doc. 94-15637 Filed 6-27-94; 8:45 am]
BILLING CODE 4830-01-P