Form 944, Employer's ANNUAL Federal Tax Return, is designed so the smallest employers (those whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less) will file and pay these taxes only once a year instead of every quarter. Form 944 is also provided in Spanish, Form 944(SP). Employers who discover they under or over withheld income taxes from wages or social security or Medicare tax in a prior year use Form 944-X to report those taxes and either make a payment, claim a refund, or request an abatement. Form 944-X is also available in Spanish, Form 944-X(SP).
US Code:
26 USC 6011
Name of Law: General requirement of return, statement, or list
The agency has updated the number of responses for Forms 944, 944(SP), 944-X, and 944-X(SP) based on its most recent data on the number of filings. In addition, Form 944-X (PR) has been removed from the collection (agency discretion/cutting redundancy). It has become obsolete as Form 944-X (SP) serves the same purpose. The method for calculating burden for the Spanish version of the Forms (944-X and 944-X(SP)) was updated to be in line with the method used to calculate the English version. Burden for both versions of the forms should be the same, as they contain the same request for information and instructions are the same.
The cumulative change for all the Forms in the collection is a reduction of 10,000 respondents due to change in agency discretion resulting in a reduction of 1,885,200 in burden hours. And an overall reduction in estimated filers of 863,000 resulting in a reduction of 11,625,530 in burden hours.
Form 944 had 547,000 less filers resulting in a 8,054,110 hour burden reduction.
Form 944(SP) had form changes due to agency discretion that reduced the preparation time from 95.15 hours per response to 54.60 hours per response resulting in a reduction of burden of 1,733,420 hours. Additionally, there were 118,000 less filers resulting in a 29,920 hour burden reduction.
Form 944-X had 98,100 less filers resulting in a 2,012,031 hour burden reduction.
Form 944-X(SP) had form changes due to agency discretion that reduced the preparation time from 20.51 hours per response to 15.31 hours per response resulting in a reduction of burden of 520 hours. Additionally, there were 99,900 less filers resulting in a 1,529,469 hour burden reduction.
Form 944-X (PR) has been removed from the collection (agency discretion) and contributes to the decrease in burden by 152,300 hours. It has become obsolete as Form 944-X (SP) serves the same purpose.
$1,722,708
No
Yes
Yes
No
No
No
Uncollected
D Decasseres 2029274268
No
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:
(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;
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.
Form 944 Employer's Annual Employment Tax Return
2017-12-13_SS_1545-2007r.doc
Employer's Annual Employment Tax Return