[Federal Register Volume 63, Number 193 (Tuesday, October 6, 1998)]
[Notices]
[Pages 53745-53746]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-26704]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request For Form MTQ/941

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, Pub. L. 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Form MTQ/941, Montana Quarterly Tax Report/Employer's Quarterly Federal 
Tax Return.

DATES: Written comments should be received on or before December 7, 
1998 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 and instructions should be directed to Carol Savage, 
(202) 622-3945, Internal Revenue Service, room 5569, 1111 Constitution 
Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:
    Title: Montana Quarterly Tax Report/Employer's Quarterly Federal 
Tax Return.
    OMB Number: 1545-1554.
    Form Number: Form MTQ/941.
    Abstract: Form MTQ/941 is used by employers to report payments made 
to employees subject to income and social security and Medicare taxes 
and the amounts of these taxes. The state of Montana and the Simplified 
Tax and Wage Reporting System (STAWRS) have formed a partnership to 
explore the potential of combining Montana's quarterly reports for 
state withholding, Old Fund Liability Tax, and Unemployment Insurance 
with the Employer's Quarterly Federal Tax Return (Form 941). One form 
will satisfy both state and Federal requirements and will make employer 
filing faster and easier.
    Current Actions: Revision of a currently approved collection.
    Type of Review: Form MTQ/941 has been revised because of a change 
to the deposit regulations (Reg. 31.6302-1T(f)(4)) increasing the 
threshold for the deposit of Federal employment taxes from $500 to 
$1,000.
    Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, and Federal, state, 
local or tribal governments.
    Estimated Number of Responses: 390.
    Estimated Time Per Response: 9 hr., 46 min.
    Estimated Total Annual Burden Hours: 3,805.
    The following paragraph applies to all of the collections of 
information covered by this notice:
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid OMB control number. Books or records 
relating to a collection of information must be retained as long as 
their contents may become material in the administration of any 
internal revenue law. Generally, tax returns and tax return information 
are confidential, as required by 26 U.S.C. 6103.

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; (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; and (e) estimates 
of capital or start-up costs and costs of operation, maintenance, and 
purchase of services to provide information.


[[Page 53746]]


    Approved: September 28, 1998.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 98-26704 Filed 10-5-98; 8:45 am]
BILLING CODE 4830-01-P