Employer's Quarterly Federal Tax Return

Forms and Documents

Document Name	Status
Form 941 Forms 941, Employer's Quarterly Federal Tax Return; American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands Form	Modified
Form 8974 Form 8974 Qualified Small Business Payroll Tax Credit for Increasing Research Activities Form	New
Form 941 SCH R Schedule R (Form 941) - Allocation for Aggregate Form 941 Filers Form and Instruction	Modified
Form 941 SS Form 941SS -V - Payment Voucher (OTC) Form and Instruction	Modified
Form 941 SS / V Form 941SS -V -(Preprinted) Form and Instruction	Modified
Form 941 V PR PrePrinte Form 941-V (PR) (Preprinted) - Payment Voucher Form and Instruction	Modified
Form 941 PR V Form 941-V (PR) - Payment voucher (OTC) Form and Instruction	Modified
Form 941 V Form 941-V - Payment voucher Form and Instruction	Modified
Form 941-X PR Form 941-X (PR) - Ajuste a la Declaracion Federal TRIMESTRAL del Patrono o Reclamo de Reembolso Form	Modified
Form 941-X Form 941-X - Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund Form	Modified
Form 941 SS Form 941-SS - Employer's Quarterly Federal Tax Return; American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands Form	Modified
Form 941-PR SCH B Anexo B, (Forma 941-PR) - Registro de la Obligacion Contributiva para los Despositantes de Itinerario Bisemanual Form	Modified
Form 941 SCH D Schedule D (Form 941) - Report for Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations Form	Modified
Form 941 SCH B Schedule B (Form 941) - Report of Tax Liability for Semiweekly Schedule Depositors Form	Modified
2017-07-11 SS 1545-0029r.doc Supporting Statement A	2017-07-10

IC Document Collections

IC ID	Document Title	Status
39380	Forms 941, Employer's Quarterly Federal Tax Return; American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands Form	Modified
227052	Form 8974 Qualified Small Business Payroll Tax Credit for Increasing Research Activities Form	New
190971	Schedule R (Form 941) - Allocation for Aggregate Form 941 Filers Form and Instruction	Modified
187195	Form 941SS -V - Payment Voucher (OTC) Form and Instruction	Modified
187193	Form 941SS -V -(Preprinted) Form and Instruction	Modified
187191	Form 941-V (PR) (Preprinted) - Payment Voucher Form and Instruction	Modified
187190	Form 941-V (PR) - Payment voucher (OTC) Form and Instruction	Modified
187189	Form 941-V - Payment voucher Form and Instruction	Modified
187188	Form 941-X (PR) - Ajuste a la Declaracion Federal TRIMESTRAL del Patrono o Reclamo de Reembolso Form	Modified
187187	Form 941-X - Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund Form	Modified
187186	Form 941-SS - Employer's Quarterly Federal Tax Return; American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands Form	Modified
187185	Anexo B, (Forma 941-PR) - Registro de la Obligacion Contributiva para los Despositantes de Itinerario Bisemanual Form	Modified
187184	Form 941-PR - Planilla para la Declaracion Federal TRIMESTRAL del Patrono Instruction	Modified
187183	Schedule D (Form 941) - Report for Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations Form	Modified
187174	Schedule B (Form 941) - Report of Tax Liability for Semiweekly Schedule Depositors Form	Modified

ICR Details

OMB Control No: 1545-0029	ICR Reference No: 201704-1545-037
Status: Historical Active	Previous ICR Reference No: 201310-1545-001
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Employer's Quarterly Federal Tax Return
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: 12/20/2017
	Date Received in OIRA: 07/28/2017
Terms of Clearance: Upon renewal, IRS will provide an update on the status of the changes requested by public commenters.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2018	36 Months From Approved	12/31/2017
Responses	38,861,546	0	37,810,463
Time Burden (Hours)	402,024,858	0	388,256,964
Cost Burden (Dollars)	0	0	0

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Abstract: Form 941 is used by employers to report payments made to employees subject to income and social security/Medicare taxes and the amounts of these taxes. Form 941-PR is used by employers in Puerto Rico to report social security and Medicare taxes only. Form 941-SS is used by employers in the U.S. possessions to report social security and Medicare taxes only. Schedule B is used by employers to record their employment tax liability. The Form 8974 was developed to determine the portion of the elected amount that can be claimed for the quarter on the Form 941.

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Authorizing Statute(s): US Code: 26 USC 3111(d) Name of Law: Rate of tax
   US Code: 26 USC 3501 Name of Law: Collection and payment of taxes
   US Code: 26 USC 3102 Name of Law: Deduction of tax from wages
   US Code: 26 USC 3405 Name of Law: Special rules for pensions, annuities, and certain other deferred income
   US Code: 26 USC 3504 Name of Law: Acts to be performed by agents
   US Code: 26 USC 3101 Name of Law: Rate of tax
  

Citations for New Statutory Requirements: US Code: 26 USC 3511 Name of Law: Certified professional employer organizations

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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:
	82 FR 21455	05/08/2017
30-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 35264	07/28/2017
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 15

IC Title	Form No.	Form Name
Form 941-V (PR) (Preprinted) - Payment Voucher	941 V PR PrePrinted	Comprobante de Pago V PR
Form 941SS -V -(Preprinted)	941 SS / V	Employer’s QUARTERLY Federal Tax Return SS
Form 941-X - Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund	941-X	Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund
Form 941-X (PR) - Ajuste a la Declaracion Federal TRIMESTRAL del Patrono o Reclamo de Reembolso	941-X PR	Ajuste a la Declaración Federal TRIMESTRAL del Patrono o Reclamación de Reembolso
Form 941SS -V - Payment Voucher (OTC)	941 SS	Employer’s QUARTERLY Federal Tax Return SS
Form 941-V - Payment voucher	941 V	Payment Voucher
Schedule D (Form 941) - Report for Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations	941 SCH D	Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations
Form 941-PR - Planilla para la Declaracion Federal TRIMESTRAL del Patrono	941pr	Planilla para la Declaración Federal TRIMESTRAL del Patrono
Schedule R (Form 941) - Allocation for Aggregate Form 941 Filers	941 SCH R	Allocation Schedule for Aggregate Form 941 Filers
Schedule B (Form 941) - Report of Tax Liability for Semiweekly Schedule Depositors	941 SCH B	Report of Tax Liability for Semiweekly Schedule Depositors
Anexo B, (Forma 941-PR) - Registro de la Obligacion Contributiva para los Despositantes de Itinerario Bisemanual	941-PR SCH B	Registro de la Obligación Contributiva para los Depositantes de Itinerario Bisemanal
Form 941-SS - Employer's Quarterly Federal Tax Return; American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands	941 SS	Employer’s QUARTERLY Federal Tax Return American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands
Forms 941, Employer's Quarterly Federal Tax Return; American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands	941	Employer’s QUARTERLY Federal Tax Return
Form 941-V (PR) - Payment voucher (OTC)	941 PR V	Comprobante de Pago
Form 8974 Qualified Small Business Payroll Tax Credit for Increasing Research Activities	8974	Qualified Small Business Payroll Tax Credit for Increasing Research Activities

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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	38,861,546	37,810,463	20,000	0	1,031,083	0
Annual Time Burden (Hours)	402,024,858	388,256,964	398,000	0	13,369,894	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: There has been an addition to burden from the previously approved burden by OMB. The Protecting Americans from Tax Hikes (PATH) Act allows a qualified small business to elect a portion of the research credit against payroll taxes. Internal Revenue code section 3111(f) allows the amount of the credit for the quarter up to the total amount of the employer’s share of the social security tax. Any unused credit can be carried forward to the next quarter. The Form 8974 was developed to determine the portion of the elected amount that can be claimed for the quarter on the Form 941. The result of the addition of Form 8974 is an increase to the number of filers by 20,000 and overall increase in burden of 55,000 burden hours. Additionally the PATH Act has added line items on the Forms 941-X and 941X-PR and has increased the time burden associated with the completion of the Forms by 1.96 and 2.26 hours respectively. The additional time needed to complete the Forms causes an increase in total burden of 196,000 and 147,000 hours , respectively. The total changes due to the PATH Act are increase in filers of 20,000 and increase in burden hours of 398,000. There are increases to the number of 941, Sch. B, 941-PR and 941-SS Forms filed so to present more accuracy the number of responses have been updated resulting in an increase of 1,031,083 filers and increased burden hours of 13,369,894 hours.

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Annual Cost to Federal Government: $12,235,028

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

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

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: 07/28/2017

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