[Federal Register Volume 64, Number 46 (Wednesday, March 10, 1999)]
[Notices]
[Pages 11996-11997]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-5837]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Forms 4070, 4070A, 
4070PR, 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, Pub. L. 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 4070A, 
Employee's Daily Record of Tips; Forma 4070PR, Informe al Patrono de 
Propinas Recibidas por el Empleado; Forma 4070A-PR, Registro Diario de 
Propinas del Empleado.

DATES: Written comments should be received on or before May 10, 1999 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Garrick R. Shear, Internal 
Revenue

[[Page 11997]]

Service, room 5571, 1111 Constitution Avenue NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the forms 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: Form 4070, Employee's Report of Tips to Employer, Form 
4070A, Employee's Daily Record of Tips; Forma 4070PR, Informe al 
Patrono de Propinas Recibidas por el Empleado; Forma 4070A-PR, Registro 
Diario de Propinas del Empleado.
    OMB Number: 1545-0065.
    Form Number: Forms 4070, 4070A, 4070PR, 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: There are no changes being made to the forms at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 570,000.
    Estimated Time Per Respondent: 63 hours, 58 minutes (Forms 4070 and 
4070A); 64 hours, 12 minutes (Forms 4070PR and 4070A-PR).
    Estimated Total Annual Burden Hours: 36,459,600.
    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.

    Approved: March 1, 1999.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 99-5837 Filed 3-9-99; 8:45 am]
BILLING CODE 4830-01-P