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 R (940) Schedule R (Form 940): Allocation Schedule for Aggregate Form 940 Filers Form	New
Form Schedule A (Form 9 Anexo A (Form 940PR) Form and Instruction	Modified
Form 940-PR Form 940-PR - Planilla Para la Declaracion anual del Patrono de la contribcion Federal para el desempleo Form	Modified
Form Schedule A (Form 9 Schedule A (Form 940) - Multi-State Employer and Credit Reduction Information Form	Modified
Supporting_Statement[1545-0028].doc Supporting Statement A	2013-03-29
ombat1.doc Supplementary Document	2009-10-15

IC Document Collections

IC ID	Document Title	Status
39373	Employer's Annual Federal Unemployment (FUTA) Tax Return Form	Modified
206170	Schedule R (Form 940): Allocation Schedule for Aggregate Form 940 Filers Form	New
190954	Anexo A (Form 940PR) Form and Instruction	Modified
190953	Form 940PR OTC payment voucher Other-payment voucher	Removed
190952	Form 940PR preprinted payment voucher Other-payment voucher	Modified
190951	Form 940-PR Worksheet Other-Worksheet	Modified
190950	Form 940-PR - Planilla Para la Declaracion anual del Patrono de la contribcion Federal para el desempleo Form	Modified
190948	Schedule A (Form 940) - Multi-State Employer and Credit Reduction Information Form	Modified
190947	Form 940 OTC payment voucher Other-payment voucher	Modified
190945	Form 940 preprinted voucher Other-payment voucher	Modified
190942	Form 940 Worksheet Other-worksheet	Modified

ICR Details

OMB Control No: 1545-0028	ICR Reference No: 201303-1545-011
Status: Historical Active	Previous ICR Reference No: 200909-1545-036
Agency/Subagency: TREAS/IRS	Agency Tracking No:
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: 01/31/2014
	Date Received in OIRA: 03/29/2013
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2017	36 Months From Approved	01/31/2014
Responses	7,000,920	0	6,994,920
Time Burden (Hours)	105,295,370	0	105,216,730
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: 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
60-day Notice:	Federal Register Citation:	Citation Date:
	77 FR 61833	10/11/2012
30-day Notice:	Federal Register Citation:	Citation Date:
	78 FR 19071	03/28/2013
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
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
Schedule R (Form 940): Allocation Schedule for Aggregate Form 940 Filers	Schedule R (940)	Allocation Schedule for Aggregate Form 940 Filers
Form 940PR OTC payment voucher
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

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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	7,000,920	6,994,920	0	7,000	-1,000	0
Annual Time Burden (Hours)	105,295,370	105,216,730	0	79,380	-740	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: IRS uses the information reported on Forms 940 and 940-PR (Puerto Rico) to ensure that employers have reported and figured the correct Federal Unemployment (FUTA) Tax Return (FUTA) Wages and tax. Schedule R (Form 940) was developed for aggregate filers of Form 940. It was submitted for approval under ICR reference number 201009-1545-023, which is currently waiting on the development or issuance of final regulations.

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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]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

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: 03/29/2013

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