[Federal Register Volume 85, Number 222 (Tuesday, November 17, 2020)]
[Notices]
[Pages 73352-73353]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-25339]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection: Comment Request for Forms 945, 945-A, 945-X 
and TD 8672

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 
information collections, as required by the Paperwork Reduction Act of 
1995. The IRS is soliciting comments concerning Form 945 Annual Return 
of Withheld Federal Income Tax, Form 945-A Annual Record of Federal Tax 
Liability, Form 945-X Adjusted Annual Return of Withheld Federal Income 
Tax or Claim for Refund and TD 8672 Reporting of Non-payroll Withheld 
Tax Liabilities.

DATES: Written comments should be received on or before January 19, 
2021, to be assured of consideration.

ADDRESSES: Direct all written comments to Paul Adams, Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224. 
Requests for additional information or copies of the forms and 
instructions should be directed to Sara Covington, (737) 800 -6149, or 
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, 
Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Annual Return of Withheld Federal Income Tax.
    OMB Number: 1545-1430.
    Form Number: 945.
    Abstract: Form 945 is used to report income tax withholding on non 
payroll payments including backup withholding and withholding on 
pensions, annuities, IRAs, military retirement and gambling winnings.
    Form Number: 945-A.
    Abstract: Form 945-A is used by employers who deposit non-payroll 
income tax withheld (such as from pensions and gambling) on a 
semiweekly schedule, or whose tax liability on any day is $100,000 or 
more, use Form 945-A with Form 945 or CT-1 to report their tax 
liability.
    Form Number: 945-X.
    Abstract: Form 945-X is used to correct errors made on Form 945, 
Annual Return of Withheld Federal Income Tax.
    TD: 8672.
    Abstract: This regulation relates to the reporting of non-payroll 
withheld income taxes under section 6011 of the Internal Revenue Code. 
The regulations require a person to file Form 945, Annual Return of 
Withheld Federal Income Tax, only for a calendar year in which the 
person is required to withhold Federal income tax from non-payroll 
payments.
    Current Actions: There are no changes being made to the forms or 
regulations approved under this collection. However, changes to the 
estimated number of filers (220,851 to 59,318), will result in a total 
burden decrease from (1,509,590, to 411,278).
    Type of Review: Extension of a current OMB approval. Affected 
Public: Business, or other for-profit organizations, individuals, or 
households, not-for-profit institutions, farms, and, Federal, state, 
local, or tribal governments.
    Estimated Number of Respondents: 59,318.
    Estimated Time per Respondent: 6 hrs., 56 min.
    Estimated Total Annual Burden Hours: 411,278.
    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

[[Page 73353]]

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: November 12, 2020.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2020-25339 Filed 11-16-20; 8:45 am]
BILLING CODE 4830-01-P