[Federal Register Volume 88, Number 84 (Tuesday, May 2, 2023)]
[Notices]
[Page 27588]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-09273]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Requesting comments on Forms W-2/W-3 Series

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 Forms W-2, W-2c, W-
2AS, W-2GU, W-2VI, W-3, W-3c, W-3PR, W-3cPR, and W-3SS.

DATES: Written comments should be received on or before July 3, 2023 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 Number 1545-
0008'' in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection 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: W-2 (Wage and Tax Statement), W-2c (Corrected Wage and Tax 
Statement), W-2AS
    (American Samoa Wage and Tax Statement), W-2GU (Guam Wage and Tax 
Statement), W-2VI (U.S. Virgin Islands Wage and Tax Statement), W-3 
(Transmittal of Wage and Tax Statements), W-3c (Transmittal of 
Corrected Wage and Tax Statements), W-3PR (Informe de Comprobantes de 
Retenci[oacute]n Transmittal of Withholding Statements), W-3c PR 
(Transmision de Comprobantes de Retenci[oacute]n Corregidos, 
Transmittal of Corrected Wage and Tax Statements), and W-3SS 
(Transmittal of Wage and Tax Statements).
    OMB Number: 1545-0008.
    Form Numbers: W-2, W-2c, W-2AS, W-2GU, W-2VI, W-3, W-3PR, W-3c, W-
3cPR, and W-3SS.
    Abstract: Employers report income and withholding information on 
Form W-2. Individuals use Form W-2 to prepare their income tax returns. 
Forms W-2AS, W-2GU and W-2VI are variations of Form W-2 for use in U.S. 
possessions. The Form W-3 series is used to transmit W-2 series forms 
to the Social Security Administration. Forms W-2c, W-3c and W-3cPR are 
used to correct previously filed Forms W-2, W-3, and W-3PR.
    Current Actions: There are no material changes in the paperwork 
burden previously approved by OMB. However, the estimated number of 
responses has increase based on the number of taxpayers filing the 
forms.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations and 
individuals, or households, not-for-profit institutions, farms, and 
Federal, state local or tribal governments.
    Estimated Number of Respondents: 301,441,008.
    Estimated Time per Respondent: varies.
    Estimated Total Annual Burden Hours: 150,594,103.
    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: April 26, 2023.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2023-09273 Filed 5-1-23; 8:45 am]
BILLING CODE 4830-01-P