[Federal Register Volume 89, Number 168 (Thursday, August 29, 2024)]
[Notices]
[Pages 70253-70255]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-19400]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for U.S. Employment Tax 
Returns and Related Forms; CT-1, CT-1X, CT-2, SS-8, SS-8 (PR), W-2, W-2 
AS, W-2 C, W-2 GU, W-2 VI, W-3, W-3 (PR), W-3 C, W-3 C (PR), W-3 SS, 
940, 940 (PR), 940 SCH A, 940 SCH A (PR), 940 SCH R, 941, 941 (PR), 941 
SCH B, 941 SCH B (PR), 941 SCH D, 941 SCH R, 941 SS, 941 X, 941 X (PR), 
943, 943 (PR), 943 A, 943 A (PR), 943 SCH R, 943 X, 943 X (PR), 944, 
944 X, 945, 945 A, 945 X, 2032, 2678, 8027, 8027 T, 8453 EMP, 8850, 
8879 EMP, 8922, 8952, and 8974

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 (PRA). The IRS is soliciting comments 
on U.S. Employment Tax Returns and related Forms.

DATES: Written comments should be received on or before October 28, 
2024 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 [email protected]. Include 1545-0029 or U.S. 
Employment Tax Returns and Related Forms.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the forms and instructions should be directed to Kerry 
Dennis, at (202) 317-5751, Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet, 
at [email protected].

SUPPLEMENTARY INFORMATION: 

Tax Compliance Burden

    Tax compliance burden is defined as the time and money taxpayers 
spend to comply with their tax filing responsibilities. Time-related 
activities include recordkeeping, tax planning, gathering tax 
materials, learning about the law and what you need to do, and 
completing and submitting the return. Out-of-pocket costs include 
expenses such as purchasing tax software, paying a third-party 
preparer, and printing and postage. Tax compliance burden does not 
include a taxpayer's tax liability, economic inefficiencies caused by 
sub-optimal choices related to tax deductions or credits, or 
psychological costs.

Proposed PRA Submission to OMB

    Title: U.S. Employment Tax Returns and related Forms.
    OMB Number: 1545-0029.
    Form Numbers: CT-1, CT-1X, CT-2, SS-8, SS-8 (PR), W-2, W-2 AS, W-2 
C, W-2 GU, W-2 VI, W-3, W-3 (PR), W-3 C, W-3 C (PR), W-3 SS, 940, 940 
(PR), 940 SCH A, 940 SCH A (PR), 940 SCH R, 941, 941 (PR), 941 SCH B, 
941 SCH B (PR), 941 SCH D, 941 SCH R, 941 SS, 941 X, 941 X (PR), 943, 
943 (PR), 943 A, 943 A (PR), 943 SCH R, 943 X, 943 X (PR), 944, 944 X, 
945, 945 A, 945 X, 2032, 2678, 8027, 8027 T, 8453 EMP, 8850, 8879 EMP, 
8922, 8952, and 8974.
    Abstract: These forms are used by employers to report their 
employment tax-related activity. The data is used to verify that the 
items reported on the forms are correct.
    Current Actions: There have been changes in regulatory guidance 
related to various forms approved under this approval package during 
the past year. There have been additions and removals of forms included 
in this approval package. It is anticipated that these changes will 
have an impact on the overall burden and cost estimates requested for 
this approval package, however these estimates were not finalized at 
the time of release of this notice. These estimated figures are 
expected to be available by the release of the 30-day comment notice 
from OMB. This approval package is being submitted for renewal 
purposes.
    Type of Review: Revision of currently approved collection.
    Affected Public: Employers.
    Preliminary Estimated Number of Respondents: 7,271,800.
    Preliminary Estimated Time per Respondent (Hours): 63 hours, 48 
minutes.
    Preliminary Estimated Total Annual Time (Hours): 464,000,000.
    Preliminary Estimated Total Annual Monetized Time ($): 
14,850,000,000.
    Preliminary Estimated Total Out-of-Pocket Costs ($): 
19,210,000,000.
    Preliminary Estimated Total Monetized Burden ($): 34,060,000,000.

    Note: Total Monetized Burden = Total Out-of-Pocket Costs + Total 
Annual Monetized Time.


    Note: Amounts below are estimates for fiscal year (FY) 2025. 
Reported time and cost burdens are national averages and do not

[[Page 70254]]

necessarily reflect a ``typical case.'' Most taxpayers experience 
lower than average burden, with taxpayer burden varying considerably 
by taxpayer type. Detail may not add due to rounding.


                       ICB Estimates for Employment Tax Forms, Schedules, and Regulations
                                                    [FY2025]
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                                                                          Program change due
                                                             FY23            to adjustment           FY25
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Number of Respondents...............................           7,128,000             143,800           7,271,800
Burden in Hours.....................................         456,000,000           8,000,000         464,000,000
Monetized Time Burden...............................     $14,630,000,000        $220,000,000     $14,850,000,000
Out-of-Pocket Costs.................................     $18,910,000,000        $300,000,000     $19,210,000,000
Total Monetized Burden..............................     $33,540,000,000        $520,000,000     $34,060,000,000
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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 will 
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: August 23, 2024.
Kerry Dennis,
Tax Analyst.

Appendix A

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             Form                  Title/description          OMB No.
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CT-1.........................  Employer's Annual               1545-0001
                                Railroad Retirement Tax
                                Return.
CT-1X........................  Adjusted Employer's             1545-0001
                                Annual Railroad
                                Retirement Tax Return or
                                Claim for Refund.
CT-2.........................  Employee Representative's       1545-0002
                                Quarterly Railroad Tax
                                Return.
SS-8.........................  Determination of Worker         1545-0004
                                Status for Purposes of
                                Federal Employment Taxes
                                and Income Tax
                                Withholding.
SS-8 (PR)....................  Determination of Employee       1545-0004
                                Work Status for Purposes
                                of Federal Employment
                                Taxes and Income Tax
                                (Puerto Rican Version).
W-2..........................  Wage and Tax Statement...       1545-0008
W-2 AS.......................  American Samoa Wage and         1545-0008
                                Tax Statement.
W-2 C........................  Corrected Wage and Tax          1545-0008
                                Statement.
W-2 GU.......................  Guam Wage and Tax               1545-0008
                                Statement.
W-2 VI.......................  U.S. Virgin Islands Wage        1545-0008
                                and Tax Statement.
W-3..........................  Transmittal of Wage and         1545-0008
                                Tax Statements.
W-3 (PR).....................  Transmittal of                  1545-0008
                                Withholding Statements
                                (Puerto Rican Version).
W-3 C........................  Transmittal of Corrected        1545-0008
                                Wage and Tax Statements.
W-3 C (PR)...................  Transmittal of Corrected        1545-0008
                                Wage and Tax Statements
                                (Puerto Rican Version).
W-3 SS.......................  Transmittal of Wage and         1545-0008
                                Tax Statements.
940..........................  Employer's Annual Federal       1545-0028
                                Unemployment (FUTA) Tax
                                Return.
940 (PR).....................  Employer's Annual Federal       1545-0028
                                Unemployment (FUTA) Tax
                                Return (Puerto Rican
                                Version).
940 SCH A....................  Multi-State Employer and        1545-0028
                                Credit Reduction
                                Information.
940 SCH A (PR)...............  Multi-State Employer and        1545-0028
                                Credit Reduction
                                Information (Puerto
                                Rican Version).
940 SCH R....................  Allocation Schedule for         1545-0028
                                Aggregate Form 940
                                Filers.
941..........................  Employer's Quarterly          * 1545-0029
                                Federal Tax Return.
941 (PR).....................  Employer's Quarterly          * 1545-0029
                                Federal Tax Return.
941 SCH B....................  Report of Tax Liability       * 1545-0029
                                for Semiweekly Schedule
                                Depositors.
941 SCH B (PR)...............  Supplemental Record of        * 1545-0029
                                Federal Tax Liability
                                (Puerto Rican Version).
941 SCH D....................  Report of Discrepancies       * 1545-0029
                                Caused by Acquisitions,
                                Statutory Mergers, or
                                Consolidations.
941 SCH R....................  Reconciliation for            * 1545-0029
                                Aggregate Form 941
                                Filers.
941 SS.......................  Employer's QUARTERLY          * 1545-0029
                                Federal Tax Return
                                (American Samoa, Guam,
                                the Commonwealth of
                                Northern Mariana
                                Islands, and the U.S.
                                Virgin Islands).
941 X........................  Adjusted Employer's           * 1545-0029
                                QUARTERLY Federal Tax
                                Return or Claim for
                                Refund.
941 X (PR)...................  Adjusted Employer's           * 1545-0029
                                QUARTERLY Federal Tax
                                Return or Claim for
                                Refund (Puerto Rico
                                Version).
943..........................  Employer's Annual Tax           1545-0035
                                Return for Agricultural
                                Employees.
943 (PR).....................  Employer's Annual Tax           1545-0035
                                Return for Agricultural
                                Employees (Puerto Rican
                                Version).
943 A........................  Agricultural Employer's         1545-0035
                                Record of Federal Tax
                                Liability.
943 A (PR)...................  Agricultural Employer's         1545-0035
                                Record of Federal Tax
                                Liability (Puerto Rican
                                Version).
943 R........................  Allocation Schedule for         1545-0035
                                Aggregate Form 943
                                Filers.
943 X........................  Adjusted Employer's             1545-0035
                                Annual Federal Tax
                                Return for Agricultural
                                Employees or Claim for
                                Refund.
943 X (PR)...................  Adjusted Employer's             1545-0035
                                Annual Federal Tax
                                Return for Agricultural
                                Employees or Claim for
                                Refund.
944..........................  Employer's ANNUAL Federal       1545-2007
                                Tax Return.
944 X........................  Adjusted Employer's             1545-2007
                                ANNUAL Federal Tax
                                Return or Claim for
                                Refund.
945..........................  Annual Return of Withheld       1545-1430
                                Federal Income Tax.
945 A........................  Annual Record of Federal        1545-1430
                                Tax Liability.
945 X........................  Adjusted ANNUAL Return of       1545-1430
                                Withheld Federal Income
                                Tax or Claim for Refund.
2032.........................  Contract Coverage Under         1545-0137
                                Title II of the Social
                                Security Act.

[[Page 70255]]

 
2678.........................  Employer/Payer                  1545-0748
                                Appointment of Agent.
8027.........................  Employer's Annual               1545-0714
                                Information Return of
                                Tip Income and Allocated
                                Tips.
8027 T.......................  Transmittal of Employer's       1545-0714
                                Annual Information
                                Return of Tip Income and
                                Allocated Tips.
8453 EMP.....................  Employment Tax                  1545-0967
                                Declaration for an IRS e-
                                file Return.
8850.........................  Pre-Screening Notice and        1545-1500
                                Certification Request
                                for the Work Opportunity
                                Credit.
8879 EMP.....................  IRS e-file Signature            1545-0967
                                Authorization for Forms
                                940, 940-PR, 941, 941-
                                PR, 941-SS, 943, 943-PR,
                                944, and 945.
8922.........................  Third-Party Sick Pay          * 1545-0123
                                Recap.
8952.........................  Application for Voluntary       1545-2215
                                Classification
                                Settlement Program
                                (VCSP).
8974.........................  Qualified Small Business        1545-0029
                                Payroll Tax Credit for
                                Increasing Research
                                Activities.
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* 1545-0123 will not be discontinued. It is the Business collection and
  8922 will be included in both the Business collection and the
  Employment Tax collection.
* 1545-0029 will not be discontinued it will be the number assigned to
  all Forms within the employment tax collection.

Appendix B

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               Guidance title/description                     OMB No.
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26 CFR 31.6001-1 Records in general; 26 CFR 31.6001-2          1545-0798
 Additional Records under FICA; 26 CFR 31.6001-3,
 Additional records under Railroad Retirement Tax Act;
 26 CFR 31.6001-5 Additional records....................
Tip Reporting Alternative Commitment (TRAC) Agreement          1545-1529
 for Use in the Cosmetology and Barber Industry to
 Employment Tax.........................................
Reg-111583-07 (TD 9405) (Final)--Employment Tax                1545-2097
 Adjustments; REG-130074-11--Rules Relating to
 Additional Medicare Tax................................
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[FR Doc. 2024-19400 Filed 8-28-24; 8:45 am]
BILLING CODE 4830-01-P