[Federal Register Volume 75, Number 228 (Monday, November 29, 2010)]
[Notices]
[Page 73164]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-29930]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

November 22, 2010.
    The Department of the Treasury will submit the following public 
information collection requirements to OMB for review and clearance 
under the Paperwork Reduction Act of 1995, Public Law 104-13 on or 
after the date of publication of this notice. A copy of the submissions 
may be obtained by calling the Treasury Bureau Clearance Officer 
listed. Comments regarding these information collections should be 
addressed to the OMB reviewer listed and to the Treasury PRA Clearance 
Officer, Department of the Treasury, 1750 Pennsylvania Avenue, NW., 
Suite 11010, Washington, DC 20220.

DATES: Written comments should be received on or before December 29, 
2010.

Internal Revenue Service (IRS)

    OMB Number: 1545-0035.
    Type of Review: Extension without change to a currently approved 
collection.
    Title: Employer's Annual Tax Return for Agricultural Employees.
    Form: 943, 943-PR, 943-A, 943A-PR, 943-X, 943 X-PR.
    Abstract: Sections 3101(a) and (b), and 3111(a) and (b), 3402(p), 
and 6011(a) and (b) of the Internal Revenue Code and sections 
31.6011(a)-1 and 31.6011(a)-4 of the Employment Tax Regulations require 
agricultural employers to report (a) The employees' and employers' FICA 
taxes on wages and (b) the amounts withheld for income tax. Form 943 is 
used for this purpose. Sections 3101(a) and (b), 3111(a) and (b), and 
6011(a) and (b) of the Internal Revenue Code and section 31.6011(a)-1 
of the Employment Tax Regulations require agricultural employers in 
Puerto Rico to report the employees' and employers' FICA taxes on 
wages. Form 943-PR is used for this purpose. Section 6302(c) of the 
Internal Revenue Code and section 31.6302-l(g) of the Employment Tax 
Regulations require agricultural employers who are semiweekly 
depositors to deposit the taxes accumulated during the semiweekly 
period within 3 banking days of the end of the period. Section 31.6302-
l(c)(3) of the Employment Tax Regulations requires that agricultural 
employers, who on any day within a deposit period accumulate $100,000 
or more of employment taxes, must deposit them by the close of the next 
banking day. Forms 943-A and 943A-PR are optional forms that may be 
used by agricultural employers to show their tax liabilities for the 
semiweekly periods and $100,000 one-day rule. Form 943-X is used to 
correct errors made on Form 943, Employer's Annual Federal Tax Return 
for Agricultural Employees, for one year only. Form 943-X-PR, for use 
in Puerto Rico, is used to correct errors made on Form 943, Employer's 
Annual Federal Tax Return for Agricultural Employees, for one year 
only.
    Respondents: Businesses or other for-profits and Farms.
    Estimated Total Burden Hours: 10,880,812 hours.
    Bureau Clearance Officer: Allan M. Hopkins, Internal Revenue 
Service, 1111 Constitution Avenue, NW., Room 6129, Washington, DC 
20224; (202) 622-3634.
    OMB Reviewer: Shagufta Ahmed, Office of Management and Budget, New 
Executive Office Building, Room 10235, Washington, DC 20503; (202) 395-
7873.

Celina Elphage,
Treasury PRA Clearance Officer.
[FR Doc. 2010-29930 Filed 11-26-10; 8:45 am]
BILLING CODE 4830-01-P