Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips

Forms and Documents

Document Name	Status
Form 8846 Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips Form and Instruction	Modified
Form 8846.brdn_busi.pdf Supplementary Document	2007-12-26
8846 CW.doc Justification for No Material/Nonsubstantive Change	2006-11-29
8846 burden.PDF Supplementary Document	2006-11-29

IC Document Collections

IC ID	Document Title	Status
40359	Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips Form and Instruction	Modified

ICR Details

OMB Control No: 1545-1414	ICR Reference No: 200712-1545-022
Status: Historical Active	Previous ICR Reference No: 200611-1545-041
Agency/Subagency: TREAS/IRS	Agency Tracking No: ah-1414-041
Title: Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 01/17/2008
	Date Received in OIRA: 12/27/2007
Terms of Clearance: The agency is reminded of the need to account for program changes and adjustments separately.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2009	01/31/2009	01/31/2009
Responses	37,200	0	37,200
Time Burden (Hours)	331,452	0	104,160
Cost Burden (Dollars)	0	0	0

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Abstract: Employers in food or beverage establishments where tipping is customary can claim an income tax credit for the amount of social security and Medicare taxes paid (employer's share) on tips, other than tips used to meet the minimum wage requirement.

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Authorizing Statute(s): US Code: 26 USC 6103 Name of Law: null
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips	8846	Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	37,200	37,200	0	0	0	0
Annual Time Burden (Hours)	331,452	104,160	0	227,292	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Added 26 lines and deleted 1 code reference.

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 12/27/2007

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