[Federal Register Volume 61, Number 80 (Wednesday, April 24, 1996)]
[Notices]
[Pages 18193-18194]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-10086]



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DEPARTMENT OF THE TREASURY
Internal Revenue Service


Proposed Collection; Comment Request for Forms 4070, 4070PR, 
4070A, and 4070A-PR

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Department of the Treasury, as part of its continuing 
effort to reduce paperwork and respondent burden, invites the general 
public and other Federal agencies to take this opportunity to comment 
on proposed and/or continuing information collections, as required by 
the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Form 4070, Employee's Report of Tips to Employer; Form 4070PR, Informe 
al Patrono de Propinas Recibidas por el Empleado; Form 4070A, 
Employee's Daily Record of Tips; and Form 4070A-PR, Registro Diario de 
Propinas del Empleado.

DATES: Written comments should be received on or before June 24, 1996 
to be assured of consideration.

ADDRESSES: Direct all written comments to Garrick R. Shear, Internal 
Revenue Service, room 5571, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form(s) and instructions should be directed to Martha R. 
Brinson, (202) 622-3869, Internal Revenue Service, room 5571, 1111 
Constitution Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:
    Title: Form 4070, Employee's Report of Tips to Employer; Form 
4070PR, Informe al Patrono de Propinas Recibidas por el Empleado; Form 
4070A, Employee's Daily Record of Tips; and Form 4070A-PR, Registro 
Diario de Propinas del Empleado.
    OMB Number: 1545-0065
    Form Number: Forms 4070, 4070PR, 4070A, and 4070A-PR.
    Abstract: Employees who receive at least $20 per month in tips must 
report the tips to their employers monthly for purposes of withholding 
of employment taxes. Forms 4070 and 4070PR (Puerto Rico only) are used 
for this purpose. Employees must keep a daily record of tips they 
receive. Forms 4070A and 4070A-PR (Puerto Rico only) are used for this 
purpose.
    Current Actions: Forms 4070 and 4070PR are being revised to allow 
separate reporting of cash tips received, charged tips received, and 
tips paid out to other employees. The net amount of tips reported to 
the employer has been moved from Forms 4070A and 4070A-PR to Forms 4070 
and 4070PR.
    Type of Review: Revision.
    Affected Public: Individuals.
    Estimated Number of Respondents: 540,000.
    Estimated Time Per Respondent: 60 hrs., 58 min. (Forms 4070 and 
4070A); 58 hrs., 26 min. (Forms 4070PR and 4070A-PR).
    Estimated Total Annual Burden Hours: 32,847,840.


[[Page 18194]]


REQUEST FOR COMMENTS: Comments submitted in response to this notice 
will be summarized and/or included in the request for OMB approval. All 
comments will become a matter of public record. Comments are invited 
on: (a) Whether the collection of information is necessary for the 
proper performance of the functions of the agency, including whether 
the information shall have practical utility; (b) the accuracy of the 
agency's estimate of the burden of the collection of information; (c) 
ways to enhance the quality, utility, and clarity of the information to 
be collected; and (d) ways to minimize the burden of the collection of 
information on respondents, including through the use of automated 
collection techniques or other forms of information technology.

    Approved: April 11, 1996.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 96-10086 Filed 4-23-96; 8:45 am]
BILLING CODE 4830-01-P