[Federal Register Volume 86, Number 161 (Tuesday, August 24, 2021)]
[Notices]
[Pages 47369-47370]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-18176]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Forms 943, 943-PR, 943-
A, 943A-PR and 943 (Schedule R)

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

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 Form 943, Employer's 
Annual Tax Return for Agricultural Employees, 943-PR, Planilla Para La 
Declarcion Annual De La Contribucion Federal Del Patrono De Empleados 
Agricolas, 943-A, Agricultural Employer's Record of Federal Tax 
Liability, 943A-PR, Registro De La Obligacion Contributiva Del Patrono 
Agricola, and 943 (Schedule R), Allocation Schedule for Aggregate Form 
943 Filers.

DATES: Written comments should be received on or before October 25, 
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.

[[Page 47370]]


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: Forms 943, Employer's Annual Tax Return for Agricultural 
Employees, 943-PR, Planilla Para La Declarcion Annual De La 
Contribucion Federal Del Patrono De Empleados Agricolas, 943-A, 
Agricultural Employer's Record of Federal Tax Liability, 943A-PR, 
Registro De La Obligacion Contributiva Del Patrono Agricola, and 943 
(Schedule R), Allocation Schedule for Aggregate Form 943 Filers.
    OMB Number: 1545-0035.
    Form Numbers: 943, 943-PR, 943-A, 943A-PR, and 943 (Schedule R).
    Abstract: Agricultural employers must prepare and file Form 943 and 
Form 943-PR (Puerto Rico only) to report and pay FICA taxes and income 
tax voluntarily withheld (Form 943 only). Agricultural employees may 
attach Forms 943-A and 943A-PR to Forms 943 and 943-PR to show their 
tax liabilities for semiweekly periods. The information is used to 
verify that the correct tax has been paid. Form 943 (Schedule R) allows 
(1) an agent appointed by an employer or payer or (2) a customer who 
enters into a contract that meets the requirements under 7705(e)(2) or 
(3) a client who enters into a service agreement described under 
Regulations section 31.3504-2(b)(2) with a Certified Professional 
Employer Organization, to allocate information reported on Form 943 to 
each client.
    Current Actions: There are no changes being made to the forms at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for profit organizations.
    Estimated Number of Respondents: 965,698.
    Estimated Time per Respondent: 14hrs., 1min.
    Estimated Total Annual Burden Hours: 13,533,994.
    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: August 17, 2021.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2021-18176 Filed 8-23-21; 8:45 am]
BILLING CODE 4830-01-P