Employer's Annual Federal Unemployment (FUTA) Tax Return (Form 940); Planilla Para La Declaracion Anual Del Patrono-La Contribucion Federal Para El Desempleo (FUTA)(Form 940-PR)

Forms and Documents

Document Name	Status
Form 940 Employer's Annual Federal Unemployment (FUTA) Tax Return Form	Modified
Form Schedule A (Form 9 Anexo A (Form 940PR) Form and Instruction	New
Form 940-PR Form 940-PR - Planilla Para la Declaracion anual del Patrono de la contribcion Federal para el desempleo Form	New
Form Schedule A (Form 9 Schedule A (Form 940) - Multi-State Employer and Credit Reduction Information Form	New
ombat1.doc Supplementary Document	2009-10-15
F940&940-PR_2009SS.doc Supporting Statement A	2009-10-15

IC Document Collections

IC ID	Document Title	Status
39373	Employer's Annual Federal Unemployment (FUTA) Tax Return Form	Modified
190954	Anexo A (Form 940PR) Form and Instruction	New
190953	Form 940PR OTC payment voucher Other-payment voucher	New
190952	Form 940PR preprinted payment voucher Other-payment voucher	New
190951	Form 940-PR Worksheet Other-Worksheet	New
190950	Form 940-PR - Planilla Para la Declaracion anual del Patrono de la contribcion Federal para el desempleo Form	New
190948	Schedule A (Form 940) - Multi-State Employer and Credit Reduction Information Form	New
190947	Form 940 OTC payment voucher Other-payment voucher	New
190945	Form 940 preprinted voucher Other-payment voucher	New
190942	Form 940 Worksheet Other-worksheet	New

ICR Details

OMB Control No: 1545-0028	ICR Reference No: 200909-1545-036
Status: Historical Active	Previous ICR Reference No: 200612-1545-005
Agency/Subagency: TREAS/IRS	Agency Tracking No: EM-0028-036
Title: Employer's Annual Federal Unemployment (FUTA) Tax Return (Form 940); Planilla Para La Declaracion Anual Del Patrono-La Contribucion Federal Para El Desempleo (FUTA)(Form 940-PR)
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 03/22/2010
	Date Received in OIRA: 11/17/2009
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2013	36 Months From Approved	03/31/2010
Responses	6,994,920	0	1,573,920
Time Burden (Hours)	105,216,730	0	90,403,900
Cost Burden (Dollars)	0	0	0

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Abstract: IRC section 3301 imposes a tax on employees based on the first $7,000 of taxable annual wages paid to each employee. IRS uses the information reported on Forms 940 and 940-PR (Puerto Rico) to ensure that employers have reported and figured the correct FUTA Wages and tax.

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Authorizing Statute(s): US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  

Citations for New Statutory Requirements: US Code: 26 USC 3302 Name of Law: Credits against tax.

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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
60-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 35911	07/21/2009
30-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 58073	11/10/2009
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 10

IC Title	Form No.	Form Name
Form 940PR preprinted payment voucher
Form 940 preprinted voucher
Anexo A (Form 940PR)	Schedule A (Form 940PR)	Anexo A
Form 940 OTC payment voucher
Form 940-PR Worksheet
Form 940PR OTC payment voucher
Schedule A (Form 940) - Multi-State Employer and Credit Reduction Information	Schedule A (Form 940)	Multi-State Employer and Credit Reduction Information
Employer's Annual Federal Unemployment (FUTA) Tax Return	940	Employer�s Annual Federal Unemployment (FUTA) Tax Return
Form 940 Worksheet
Form 940-PR - Planilla Para la Declaracion anual del Patrono de la contribcion Federal para el desempleo	940-PR	Planilla Para La Declaracion Anual Del Patrono-La Contribucion Federal Para El Desempleo

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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	6,994,920	1,573,920	0	0	5,421,000	0
Annual Time Burden (Hours)	105,216,730	90,403,900	0	14,812,830	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: Changing Regulations

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

Burden Reduction Due to:

Short Statement: IRS uses the information reported on Forms 940 and 940-PR (Puerto Rico) to ensure that employers have reported and figured the correct FUTA Wages and tax. Credit reduction state. Changes were made to Form 940, 940-PR, and the Schedule A’s for the forms in anticipation of the Department of Labors’ announcement relating to the credit reduction states (ICR 3302(c)(2)(c)). A state that has not repaid money it borrowed from the federal government to pay unemployment benefits is a “credit reduction state.” The Department of Labor determines these states. If an employer pays wages that are subject to the unemployment tax laws of a credit reduction state, that employer must pay additional federal unemployment tax when filing its Form 940. In anticipation of this announcement new lines were added to the forms to properly account and report the necessary information on the Form 940 returns. The addition of these new lines results in a burden increase of 14,812,830 hours. Changes were also made to the manner in which the various forms are reported to OMB. Previous submissions to OMB would group the various forms together and combine all the burden estimates. To prevent the appearance or potential of misreporting, we have separated each document into individual IC's and reported the appropriate burden with each individual IC. This has however, given the appearance that the estimated filers for the Schedule A (Form 940) were not previously accounted for in the ROCIS system. We are increasing the estimated responses by 5,421,000 to more accurately reflect the users of the IC's approved under this approval number.

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Annual Cost to Federal Government: $11,443

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)? No

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: 11/17/2009

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