[Federal Register Volume 80, Number 10 (Thursday, January 15, 2015)]
[Notices]
[Pages 2180-2181]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-00476]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8453-FE, Form 8453-
EMP, and Form 8879-EMP

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 8453-FE, U.S. Estate or Trust Declaration and Signature for an IRS 
e-file Return; Form 8453-EMP, Employment Tax Declaration for an IRS e-
file Return; and Form 8879-EMP, IRS e-file Signature Authorization for 
Forms 940, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945.

DATES: Written comments should be received on or before March 16, 2015 
to be assured of consideration.

ADDRESSES: Direct all written comments to Christie Preston, 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 Kerry Dennis, 
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., 
Washington, DC 20224 or through the internet at [email protected].

SUPPLEMENTARY INFORMATION:
    Title: U.S. Estate of Trust Income Tax Declaration and Signature 
for Electronic and Magnetic Media Filing.
    OMB Number: 1545-XXXX.
    Form Numbers: 8453-FE.
    Abstract: Form 8453-FE is used to authenticate the electronic Form 
1041, U.S. Income Tax Return for Estates and Trusts, authorize the 
electronic filer to transmit via a third-party transmitter, and 
authorize an electronic fund withdrawal for payment of federal taxes 
owed.

    Title: Employment Tax Declaration for an IRS e-file Return.
    OMB Number: 1545-XXXX.
    Form Numbers: 8453-EMP.
    Abstract: Form 8453-EMP will be used to authenticate an electronic 
employment tax form, authorize the electronic return originator (ERO), 
if any, to transmit via a third-party transmitter; authorize the 
intermediate service provider (ISP) to transmit via a third-party 
transmitter if filed online (not using an ERO), and provide the 
taxpayer's consent to authorize an electronic funds withdrawal for 
payment of federal taxes owed.

    Title: IRS e-file Signature Authorization for Forms 940, 940-PR, 
941, 941-PR, 941-SS, 943, 943-PR, 944, and 945.
    OMB Number: 1545-XXXX.
    Form Number: 8879-EMP.
    Abstract: Form 8879-EMP is used if a taxpayer and the electronic 
return originator (ERO) want to use a personal identification number 
(PIN) to electronically sign an electronic employment tax return. It is 
also used to authorize an electronic funds withdrawal, enable an ERO to 
file and sign electronically.
    Current Actions: Request for new OMB Control Number.
    Type of Review: Existing collection in use without an OMB control 
number.
    Affected Public: Business or other for-profit organizations, and 
individuals, or households.

Form 8453-FE

    Estimated Number of Respondents: 2,150,000.
    Estimated Time per Response: 3 hours, 5 minutes.
    Estimated Total Annual Burden Hours: 6,622,000.

Form 8453-EMP

    Estimated Number of Respondents: 8,538,400.
    Estimated Time per Response: 2 hours, 23 minutes.
    Estimated Total Annual Burden Hours: 20,406,776.

Form 8879-EMP

    Estimated Number of Respondents: 8,538,400.
    Estimated Time per Response: 2 hours, 53 minutes.
    Estimated Total Annual Burden Hours: 24,590,592.

Totals for This Collection (All Three Forms)

    Estimated Number of Respondents: 19,226,800.
    Estimated Total Annual Burden Hours: 51,619,368.
    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

[[Page 2181]]

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: January 5, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015-00476 Filed 1-14-15; 8:45 am]
BILLING CODE 4830-01-P