[Federal Register Volume 86, Number 32 (Friday, February 19, 2021)]
[Notices]
[Pages 10432-10433]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-03376]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Forms 1040-PR and 1040-
SS

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service (IRS), 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 Planilla para la 
Declaraci[oacute]n de la Contribuci[oacute]n Federal sobre el Trabajo 
por Cuenta Propia (Incluyendo el Cr[eacute]dito Tributario Adicional 
por Hijos para Residentes Bona Fide de Puerto Rico) and U.S. Self-
Employment Tax Return (Including the Additional Child Tax Credit for 
Bona Fide Residents of Puerto Rico).

DATES: Written comments should be received on or before April 20, 2021 
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 forms and instructions should be directed to Martha R. 
Brinson, at (202) 317-5753, or at Internal Revenue Service, Room 6526, 
1111 Constitution Avenue NW, Washington, DC 20224, or through the 
internet at [email protected].

SUPPLEMENTARY INFORMATION:
    Title: Planilla para la Declaraci[oacute]n de la 
Contribuci[oacute]n Federal sobre el Trabajo por Cuenta Propia 
(Incluyendo el Cr[eacute]dito Tributario Adicional por Hijos para 
Residentes Bona Fide de Puerto Rico).
    OMB Number: 1545-0090.
    Form Number: 1040-PR.
    Abstract: Form 1040-PR is used by self-employed individuals to 
figure and report self-employment tax under IRC chapter 2 of Subtitle 
A, and provide credit to the taxpayer's social security account. Anejo 
H-PR is used to compute household employment taxes and the Form 1040-PR 
burden calculation includes this burden of 2,400 responses with 5,376 
hours.
    Current Actions: There are no changes being made to the form at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, Businesses and other 
for-profit organizations, Farms.
    Estimated Number of Respondents: 154,860.
    Estimated Time per Respondent: 11 hours, 34 minutes.
    Estimated Total Annual Burden Hours: 1,792,208.

[[Page 10433]]

    Title: U.S. Self-Employment Tax Return (Including the Additional 
Child Tax Credit for Bona Fide Residents of Puerto Rico).
    OMB Number: 1545-0090.
    Form Number: 1040-SS.
    Abstract: Form 1040-SS is used by self-employed individuals to 
figure and report self-employment tax under IRC chapter 2 of Subtitle 
A, and provide credit to the taxpayer's social security account. Both 
of these forms are also used by bona-fide residents of Puerto Rico to 
claim the additional child tax credit.
    Current Actions:
    (1) Part I: A new line 11 was added, which will be used to enter 
the deferral of self-employment and household employment taxes as 
permitted by Section 2302 of the CARES Act (Pub. L. 116-136).
    (2) A new Part VII was added, which will be used by filers to 
figure the maximum amount of self-employment tax that can be deferred. 
The entire amount of self-employment tax will still be reported on Part 
V, line 12, and carried to Part I, line 3. The deferral figured in new 
Part VII will be used in the worksheet in the 2020 Instructions for 
Form 1040-SS to figure the total amount of self-employment and 
household employment taxes (from Schedule H (Form 1040)) that can be 
deferred for 2020.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Individuals or households, Businesses and other 
for-profit organizations, Farms.
    Estimated Number of Respondents: 92,000.
    Estimated Time per Respondent: 11 hours, 57 minutes.
    Estimated Total Annual Burden Hours: 1,099,400.
    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. 
Comments will be 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 has 
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 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 25, 2021.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2021-03376 Filed 2-18-21; 8:45 am]
BILLING CODE 4830-01-P