[Federal Register Volume 85, Number 135 (Tuesday, July 14, 2020)]
[Notices]
[Pages 42489-42490]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-15106]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request Concerning Forms Project

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service, 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 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. The IRS is soliciting comments concerning 
employer's quarterly federal tax return, adjusted employer's quarterly 
federal tax return or claim for refund, allocation schedule for 
aggregated filers and employer credit for qualified sick and family 
leave wages.

DATES: Written comments should be received on or before September 14, 
2020 to be assured of consideration.

ADDRESSES: Direct all written comments to Kinna Brewington, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form should be directed to Kerry Dennis, at (202) 317-
5751 or Internal Revenue Service, Room 6526, 1111 Constitution Avenue 
NW, Washington, DC 20224, or through the internet, at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: (Employer's Quarterly Federal Tax Return), 941-PR (Planilla 
Para La Declaracion Trimestral Del Patrono-LaContribucion Federal Al 
Seguro Social Y Al Seguro Medicare), 941-SS (Employer's Quarterly 
Federal Tax Return-American Samoa, Guam, the Commonwealth of the 
Northern Mariana Islands, and the U.S. Virgin Islands), 941-X, Adjusted 
Employer's Quarterly Federal Tax Return or Claim for Refund, 941-X(PR), 
Ajuste a la Declaracion Federal Trimestral del Patrono o Reclamacion de 
Reembolso, Schedule R, Allocation Schedule for Aggregated Form 941 
Filers, Schedule B (Form 941) (Employer's Record of Federal Tax 
Liability), and Schedule B (Form 941-PR) (Registro Suplementario De La 
Obligacion Contributiva Federal Del Patrono), Form 7200 Advance of 
Employer Credit for Qualified Sick and Family Leave Wages.
    OMB Number: 1545-0029.
    Form Numbers: 941, 941-PR, 941-SS, 941-X, 941-X(PR), Schedule B 
(Form 941), Schedule B (Form 941-PR), Schedule R (Form 941), 941-SS-V, 
941-V, 941-X, 941-X(PR), 7200.
    Abstract: Form 941 is used by employers to report payments made to 
employees subject to income and social security/Medicare taxes and the 
amounts of these taxes. Form 941-PR is used by employers in Puerto Rico 
to report social security and Medicare taxes only. Form 941-SS is used 
by employers in the U.S. possessions to report social security and 
Medicare taxes only. Schedule B is used by employers to record their 
employment tax liability. The Form 8974 was developed to determine the 
portion of the elected amount that can be claimed

[[Page 42490]]

for the quarter on the Form 941. The new Form 7200, Advance Payment of 
Employer Credits Due to COVID-19, is used to request an advance payment 
of the tax credits for qualified sick and qualified family leave wages, 
and the employee retention credit.
    Current Actions: There has been an increase in burden with the 
addition of new Form 7200, Advance of Employer Credit for Qualified 
Sick and Family Leave Wages and changes to the Form 941 and schedules, 
due to the implementation of Division G of Public Law 116-127, the 
Families First Coronavirus Response Act (the ``Act'') addressing the 
economic disruption stemming from the Novel (new) Coronavirus (``2019-
nCoV'') global pandemic .
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit organizations and 
individuals, individuals or households, not-for-profit institutions, 
Federal government, and state, local or tribal governments.
    Estimated Number of Respondents: 40,361,546.
    Estimated Time per Respondent: 14 hours, 19 minutes.
    Estimated Total Annual Burden Hours: 578,219,960.
    The following paragraph applies to all 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 if 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: July 8, 2020.
Chakinna B. Clemons,
Supervisory Tax Analyst.
[FR Doc. 2020-15106 Filed 7-13-20; 8:45 am]
BILLING CODE 4830-01-P