[Federal Register Volume 86, Number 225 (Friday, November 26, 2021)]
[Notices]
[Pages 67583-67584]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-25729]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 944, Form 944(SP), 
Form 944-X, and Form 944-X (SP)

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 
proposed and/or continuing information collections, as required by the 
Paperwork Reduction Act of 1995. The IRS is soliciting comments 
concerning Form 944, Employer's Annual Employment Tax Return, Form 
944(SP), Declaracion Federal Anual de Impuestos del Patrono o 
Empleador, Form 944-X, Adjusted Employer's Annual Federal Tax Return or 
Claim for Refund, and 944-X (SP), Ajuste a la Declaraci[oacute]n 
Federal ANUAL del Patrono o Reclamaci[oacute]n de Reembolso.

DATES: Written comments should be received on or before January 25, 
2022 to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224. You must reference the information collection's title, form 
number, reporting or record-keeping requirement number, and OMB number 
in your comment.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Jon Callahan, 
(737) 800-7639, at Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet 
at [email protected].

SUPPLEMENTARY INFORMATION: The IRS is currently seeking comments 
concerning the following information collection tools, reporting, and 
record-keeping requirements:
    Title: Employer's Annual Employment Tax Return.
    OMB Number: 1545-2007.
    Form Number: Forms 944, 944(SP), 944-X, and 944-X(SP).
    Abstract: The information on Form 944 will be collected to ensure 
the smallest nonagricultural and non-household employers are paying the 
correct amount of social security tax, Medicare tax, and withheld 
federal income tax. Information on line 13 will be used to determine if 
employers made any required deposits of these taxes. Form 944 (SP) is 
the Spanish version of the Form 944. Form 944-X and Form 944-X(SP) are 
used to correct errors made on Form 944.
    Current Actions: There are changes to the existing collection: 
Lines were added to Form 944-X and Form 944-X (SP) to match the changes 
made in the last revision of Form 944 and Form 944 (SP). The new lines 
are for reporting corrections of the credits allowed by provisions of 
the American Rescue Plan Act of 2021, Public Law 117-2, claimed on Form 
944 and Form 944 (SP).
    Type of Review: Revision of a currently approved collection.
    Affected Public: Individual or households, Businesses and other 
for-profit organizations, Not-for-profit institutions, and State, 
Local, and tribal Governments.
    Estimated Number of Respondents: 135,884.
    Estimated Time per Respondent: 23 hours 36 minutes.
    Estimated Total Annual Burden Hours: 3,207,532.
    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

[[Page 67584]]

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 19, 2021.
Jon R. Callahan,
Tax Analyst.
[FR Doc. 2021-25729 Filed 11-24-21; 8:45 am]
BILLING CODE 4830-01-P