[Federal Register Volume 76, Number 155 (Thursday, August 11, 2011)]
[Notices]
[Pages 49836-49837]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-20381]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8846

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

[[Page 49837]]

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 8846, Credit for Employer Social Security and Medicare Taxes Paid 
on Certain Employee Tips.

DATES: Written comments should be received on or before October 11, 
2011 to be assured of consideration.

ADDRESSES: Direct all written comments to Yvette Lawrence, Internal 
Revenue Service, Room 6129, 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 R. Joseph 
Durbala, at (202) 622-3634, or at Internal Revenue Service, Room 6129, 
1111 Constitution Avenue, NW., Washington, DC 20224, or through the 
Internet at [email protected].

SUPPLEMENTARY INFORMATION:
    Title: Credit for Employer Social Security and Medicare Taxes Paid 
on Certain Employee Tips.
    OMB Number: 1545-1414.
    Form Number: 8846.
    Abstract: Employers in food or beverage establishments where 
tipping is customary can claim an income tax credit for the amount of 
social security and Medicare taxes paid (employer's share) on tips 
employees reported, other than on tips used to meet the minimum wage 
requirement. Form 8846 is used by employers to claim the credit and by 
the IRS to verify that the credit is computed correctly.
    Current Actions: Lines 7 through 11 will be removed, since the 
passive activity limit and the carryover amounts will be calculated on 
Form 3800. This and other editorial changes will result in a total 
burden increase of 18,228 hours.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Businesses or other for-profit organizations.
    Estimated Number of Respondents: 37,200.
    Estimated Time per Respondent: 4 hr., 20 min.
    Estimated Total Annual Burden Hours: 161,448.
    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: August 2, 2011.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2011-20381 Filed 8-10-11; 8:45 am]
BILLING CODE 4830-01-P