[Federal Register Volume 90, Number 166 (Friday, August 29, 2025)]
[Notices]
[Pages 42302-42303]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-16672]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on U.S.
Employment Tax Returns and Related Forms, Schedules, Attachments, and
Published Guidance
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of Information Collection; request for comments.
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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the
IRS is inviting comments on the information collection request outlined
in this notice.
DATES: Written comments should be received on or before October 28,
2025 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.
1545-0029'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: View the latest drafts of the tax
forms related to the information collection listed in this notice at
https://www.irs.gov/draft-tax-forms. Requests for additional
information or copies of this collection should be directed to Kerry
Dennis, (202) 317-5751.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
general public and Federal agencies with an opportunity to comment on
proposed, revised, and continuing collections of information. This
helps the IRS assess the impact and minimize the burden of its
information collection requirements. 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.
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 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.
Title: U.S. Employment Tax Returns and Related Forms, Schedules,
Attachments, and Published Guidance.
OMB Control Number: 1545-0029.
Form Numbers and Published Guidance: CT-1, CT-1X, CT-2, SS-8, 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 SCH A, 940 SCH R, 941, 941 SCH B, 941 SCH D, 941 SCH R,
941 X, 943, 943 A, 943 SCH R, 943 X, 944, 944 X, 945, 945 A, 945 X,
2032, 2678, 8027, 8027 T, 8453 EMP, 8850, 8879 EMP, 8922, 8952, 8974
and all related forms, schedules, and attachments.
Abstract: These forms, schedules and attachments are used by
employers to report their employment tax-related activity. This
information collection covers the burden associated with preparing and
submitting employment tax returns and related forms, schedules, and
attachments, and complying with published guidance.
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 Treasury. This approval package is being submitted for renewal
purposes.
Type of Review: Revision of currently approved collection.
Affected Public: Employers.
Estimated Number of Respondents: 7,250,000.
Estimated Total Time (Hours): 460,400,000.
Estimated Time per Respondent (Hours): 63 hours 30 minutes.
Estimated Monetized Time ($): 15,708,000,000.
Estimated Out-of-Pocket Costs ($): 20,077,000,000.
Estimated Total Monetized Burden ($): 35,785,000,000.
Note: Total Monetized Burden = Out-of-Pocket Costs + Monetized Time
Dated: August 26, 2025.
Kerry Dennis,
Tax Analyst.
Appendix-A: Forms and Schedules
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Form No. Title
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CT-1.............................. Employer's Annual Railroad
Retirement Tax Return.
CT-1X............................. Adjusted Employer's Annual Railroad
Retirement Tax Return or Claim for
Refund.
CT-2.............................. Employee Representative's Quarterly
Railroad Tax Return.
SS-8.............................. Determination of Worker Status for
Purposes of Federal Employment
Taxes and Income Tax Withholding.
W-2............................... Wage and Tax Statement.
W-2 AS............................ American Samoa Wage and Tax
Statement.
W-2 C............................. Corrected Wage and Tax Statement.
[[Page 42303]]
W-2 GU............................ Guam Wage and Tax Statement.
W-2 VI............................ U.S. Virgin Islands Wage and Tax
Statement.
W-3............................... Transmittal of Wage and Tax
Statements.
W-3 (PR).......................... Transmittal of Withholding
Statements (Puerto Rican Version).
W-3 C............................. Transmittal of Corrected Wage and
Tax Statements.
W-3 C (PR)........................ Transmittal of Corrected Wage and
Tax Statements (Puerto Rican
Version).
W-3 SS............................ Transmittal of Wage and Tax
Statements.
940............................... Employer's Annual Federal
Unemployment (FUTA) Tax Return.
940 (sp).......................... Employer's Annual Federal
Unemployment (FUTA) Tax Return
(Spanish Version).
940 SCH A......................... Multi-State Employer and Credit
Reduction Information.
940 SCH A (sp).................... Multi-State Employer and Credit
Reduction Information (Spanish
Version).
940 SCH R......................... Allocation Schedule for Aggregate
Form 940 Filers.
941............................... Employer's Quarterly Federal Tax
Return.
941 (sp).......................... Employer's Quarterly Federal Tax
Return (Spanish Version).
941 SCH B......................... Report of Tax Liability for
Semiweekly Schedule Depositors.
941 SCH B (sp).................... Supplemental Record of Federal Tax
Liability (Spanish Version).
941 SCH D......................... Report of Discrepancies Caused by
Acquisitions, Statutory Mergers, or
Consolidations.
941 SCH R......................... Reconciliation for Aggregate Form
941 Filers.
941 X............................. Adjusted Employer's QUARTERLY
Federal Tax Return or Claim for
Refund.
941 X (sp)........................ Adjusted Employer's QUARTERLY
Federal Tax Return or Claim for
Refund (Spanish Version).
943............................... Employer's Annual Tax Return for
Agricultural Employees.
943 (sp).......................... Employer's Annual Tax Return for
Agricultural Employees (Spanish
Version).
943 A............................. Agricultural Employer's Record of
Federal Tax Liability.
943 A (sp)........................ Agricultural Employer's Record of
Federal Tax Liability (Spanish
Version).
943 R............................. Allocation Schedule for Aggregate
Form 943 Filers.
943 X............................. Adjusted Employer's Annual Federal
Tax Return for Agricultural
Employees or Claim for Refund.
943 X (sp)........................ Adjusted Employer's Annual Federal
Tax Return for Agricultural
Employees or Claim for Refund
(Spanish Version).
944............................... Employer's ANNUAL Federal Tax
Return.
944 (sp).......................... Employer's ANNUAL Federal Tax Return
(Spanish Version).
944 X............................. Adjusted Employer's ANNUAL Federal
Tax Return or Claim for Refund.
944 X (sp)........................ Adjusted Employer's ANNUAL Federal
Tax Return or Claim for Refund
(Spanish Version).
945............................... Annual Return of Withheld Federal
Income Tax.
945 A............................. Annual Record of Federal Tax
Liability.
945 X............................. Adjusted ANNUAL Return of Withheld
Federal Income Tax or Claim for
Refund.
2032.............................. Contract Coverage Under Title II of
the Social Security Act.
2678.............................. Employer/Payer Appointment of Agent.
8027.............................. Employer's Annual Information Return
of Tip Income and Allocated Tips.
8027 T............................ Transmittal of Employer's Annual
Information Return of Tip Income
and Allocated Tips.
8453 EMP.......................... Employment Tax Declaration for an
IRS e-file Return.
8850.............................. Pre-Screening Notice and
Certification Request for the Work
Opportunity Credit.
8879 EMP.......................... IRS e-file Signature Authorization
for Forms 940, 940-PR, 941, 941-PR,
941-SS, 943, 943-PR, 944, and 945.
8922.............................. Third-Party Sick Pay Recap.
8952.............................. Application for Voluntary
Classification Settlement Program
(VCSP).
8974.............................. Qualified Small Business Payroll Tax
Credit for Increasing Research
Activities.
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Appendix-B: Guidance Documents
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Guidance Title/document
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Announcement 2000-19.............. Tip Reporting Alternative Commitment
(TRAC) agreement for use in
industries other than the food and
beverage industry and the
cosmetology and barber industry in
which tipped employees receive both
cash and charged tips.
Announcement 2000-20.............. Tip Reporting Alternative Commitment
(TRDA) for use in industries other
than the food and beverage industry
and the gaming industry.
Announcement 2000-21.............. Tip Reporting Alternative Commitment
(TRAC) Agreement for Use in the
Cosmetology and Barber Industry to
Employment Tax.
Announcement 2000-22.............. Tip Reporting Alternative Commitment
(TRAC) agreement for use in the
food and beverage industry.
Announcement 2000-23.............. Tip Rate Determination Agreement
(TRDA) for use in the food and
beverage industry.
Notice 2000-21.................... Employer-designed Tip Reporting
Program (EmTRAC) for the Food and
Beverage Industry.
TD 6516........................... Employment Taxes, Applicable on and
after January 1, 1955 (26 CFR
31.6001-1; 26 CFR 31.6001-2; 26 CFR
31.6001-3; 26 CFR 31.6001-5;).
TD 9405........................... Employment Tax Adjustments (Reg-
111583-07).
TD 9645........................... Rules Relating to Additional
Medicare Tax (REG-130074-11).
TD 9860........................... Certified Professional Employer
Organizations.
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[FR Doc. 2025-16672 Filed 8-28-25; 8:45 am]
BILLING CODE 4830-01-P