[Federal Register Volume 86, Number 84 (Tuesday, May 4, 2021)]
[Notices]
[Pages 23789-23790]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-09367]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Extension of Information Collection Request Submitted 
for Public Comment; Comment Request on Burden Related to Form 8027 and 
8027-T

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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[[Page 23790]]

SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the 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. Currently, the IRS is soliciting comments 
concerning the burden associated with Form 8027, Employer's Annual 
Information Return of Tip Income and Allocated Tips, and Form 8027-T, 
Transmittal of Employer's Annual Information Return of Tip Income and 
Allocated Tips.

DATES: Written comments should be received on or before July 6, 2021 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Kinna Brewington, Internal 
Revenue Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC 
20224. Requests for additional information or copies of the regulations 
should be directed to Ronald J. Durbala, at Internal Revenue Service, 
Room 6129, 1111 Constitution Avenue NW, Washington, DC 20224, or 
through the internet, at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Employer's Annual Information Return of Tip Income and 
Allocated Tips (Form 8027 and 8027-T).
    OMB Number: 1545-0714.
    Regulation Project Number: Form 8027 and Form 8027-T.
    Abstract: Employers must annually report to the IRS receipts and 
tips from their large food or beverage establishments. Employers use 
Form 8027 to report that information. In addition, employers use Form 
8027 to determine if the employer must allocate tips for tipped 
employees. Filers of Form 8027 may be required to file electronically. 
Employers operating more than one food or beverage establishment use 
Form 8027-T to send multiple Forms 8027 to the IRS.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Businesses or other for-profit organizations, not-
for-profit institutions, and state, local or tribal governments.
    Estimated Number of Respondents: 52,050.
    Estimated Time per Respondent: 10 hrs., 22 min.
    Estimated Total Annual Burden Hours: 488,161.
    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.
    Desired Focus of Comments: The Internal Revenue Service (IRS) is 
particularly interested in comments that:
     Evaluate whether the proposed collection of information is 
necessary for the proper performance of the functions of the agency, 
including whether the information will have practical utility;
     Evaluate the accuracy of the agency's estimate of the 
burden of the proposed collection of information, including the 
validity of the methodology and assumptions used;
     Enhance the quality, utility, and clarity of the 
information to be collected; and
     Minimize the burden of the collection of information on 
those who are to respond, including using appropriate automated, 
electronic, mechanical, or other technological collection techniques or 
other forms of information technology, e.g., by permitting electronic 
submissions of responses.
    Comments submitted in response to this notice will be summarized 
and/or included in the ICR for OMB approval of the extension of the 
information collection; they will also become a matter of public 
record.

    Approved: April 29, 2021.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2021-09367 Filed 5-3-21; 8:45 am]
BILLING CODE 4830-01-P