[Federal Register Volume 87, Number 195 (Tuesday, October 11, 2022)]
[Notices]
[Pages 61434-61435]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-22044]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Requesting Comments on Declarations and 
Authorizations for Electronic Filing

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 e-file declarations using Forms 8453-EMP, 8453-FE, and 8453-
WH, as well as e-file authorizations using Forms 8879-EMP, 8879-F, and 
8879-WH.

DATES: Written comments should be received on or before December 12, 
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, or by email to [email protected]. Include OMB Control No. 
1545-1276 in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection 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: Declarations and Authorizations for Electronic Filing.
    OMB Number: 1545-0967.

[[Page 61435]]

    Form Number: 8453-EMP, 8453-FE, 8453-WH, 8879-EMP, 8879-F, and 
8879-WH.
    Abstract: The IRS is actively engaged in encouraging e-filing and 
electronic documentation. The Form 8453 series is used to authenticate 
the electronically filed tax return, authorize the electronic return 
originator (ERO) or intermediate service provider (ISP) to transmit the 
return, and provide the taxpayer's consent to authorize electronic 
funds withdrawal for payment of taxes owed. Form 8453-FE is used to 
electronically file Form 1041, U.S. Income Tax Return for Estates and 
Trusts. Form 8453-EMP is used to electronically file an employment tax 
return on Forms 940 series, 941 series, 943 series, 944, and 945. Form 
8453-WH is used to electronically file Form 1042, Annual Withholding 
Tax Return for U.S. Source Income of Foreign Persons. The Form 8879 
series is used authorize the taxpayer and ERO to sign the return using 
a personal identification number (PIN) and consent to an electronic 
funds withdrawal. Form 8879-F is used to electronically file Form 1041, 
U.S. Income Tax Return for Estates and Trusts. Form 8879-EMP is used to 
electronically file an employment tax return on Forms 940 series, 941 
series, 943 series, 944, and 945. Form 8879-WH is used to 
electronically file Form 1042, Annual Withholding Tax Return for U.S. 
Source Income of Foreign Persons.
    Current Actions: There is a change to the existing collection. 
Forms 8453-WH and 8879-WH were developed to enable electronic filing of 
Form 1042.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Responses: 21,103,781.
    Estimated Time per Respondent: 2.56 hours.
    Estimated Total Annual Burden Hours: 54,018,359.
    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. 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: October 5, 2022.
Jon R. Callahan,
Tax Analyst.
[FR Doc. 2022-22044 Filed 10-7-22; 8:45 am]
BILLING CODE 4830-01-P