Employer's Annual Employment Tax Return

Forms and Documents

Document Name	Status
Form 944-X Form 944-X - Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund Form	New
Form 944-SP Form 944-SP - Declaracion Federal Anual de Impuestos del Patrono o Empleador Form	New
TD 9405.pdf Justification for No Material/Nonsubstantive Change	2008-12-16
Pinksheet Draft REG-111583-07 Employment Tax AdjustmentsFinal Regs[1].doc Justification for No Material/Nonsubstantive Change	2008-12-16

IC Document Collections

IC ID	Document Title	Status
43913	Employer's Annual Employment Tax Return Instruction	Modified
187537	Form 944-X - Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund Form	New
187535	Form 944-SP - Declaracion Federal Anual de Impuestos del Patrono o Empleador Form	New

ICR Details

OMB Control No: 1545-2007	ICR Reference No: 200812-1545-020
Status: Historical Active	Previous ICR Reference No: 200606-1545-022
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Employer's Annual Employment Tax Return
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: 03/10/2009
	Date Received in OIRA: 12/16/2008
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	10/31/2009	10/31/2009	10/31/2009
Responses	1,020,000	0	950,000
Time Burden (Hours)	14,019,000	0	14,212,000
Cost Burden (Dollars)	0	0	0

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Abstract: The information on Form 944 will be collected to ensure the smallest nonagricultural and nonhousehold employers are paying the correct amount of social security tax, Medicare tax, and withheld federal Income tax. Information on line 13 will be used to determine if employers made any required deposits of these taxes.

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Authorizing Statute(s): US Code: 26 USC 6011 Name of Law: General requirement of return, statement, or list
  

Citations for New Statutory Requirements: US Code: 26 USC 6205 Name of Law: Special rules applicable to certain employment taxes

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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: 3

IC Title	Form No.	Form Name
Employer's Annual Employment Tax Return	944	Employer�s ANNUAL Federal Tax Return
Form 944-SP - Declaracion Federal Anual de Impuestos del Patrono o Empleador	944-SP	Declaracion Federal Anual de Impuestos del Patrono o Empleador
Form 944-X - Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund	944-X	Adjusted Employer�s ANNUAL Federal Tax Return or Claim for Refund

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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	1,020,000	950,000	100,000	0	-30,000	0
Annual Time Burden (Hours)	14,019,000	14,212,000	2,051,000	0	-2,244,000	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

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

Burden Increase Due to:

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

Burden Reduction Due to:

Short Statement: Form 944 is used to ensure nonagricultural and nonhousehold employers are paying the correct amount of social security tax, Medicare tax, and are withholding federal Income tax. Changes to IRC sectons 6011, 6205(a) 6413(a), 6302, 6402, and 6414 in connection with the IRS’s development of new forms to report adjustments to employment taxes which will replace the existing process of reporting adjustments of employment taxes on regularly filed employment tax returns have resulted in the creation of the new Form 944-X. We also adjusted the priously approved burden to differentiate the burden estimates between three ICs approved under this approval number. The net result is a total burden decrease of 193,000 hours.

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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: 12/16/2008

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