Form 1040-SS, U.S. Self-Employment Tax Return; Form 1040-PR, U.S. Self-Employment Tax Return (Puerto Rico Version); and Form 1040 Schedule H (PR), Household Employment Tax (Puerto Rico Version)

Forms and Documents

Document Name	Status
Form Sch. H. (Form 1040 Form 1040 Schedule H (PR), Household Employment Tax (Puerto Rico Version) Form	Modified
Form 1040-PR Form 1040-PR, U.S. Self-Employment Tax Return (Puerto Rico Version) Form	Modified
Form Form 1040-SS Form 1040-SS - U.S. Self-Employment Tax Return Form	Modified
1545-0090 Supporting Statement 2021.docx Supporting Statement A	2021-04-30

IC Document Collections

IC ID	Document Title	Status
185781	Form 1040 Schedule H (PR), Household Employment Tax (Puerto Rico Version) Form	Modified
185776	Form 1040-PR, U.S. Self-Employment Tax Return (Puerto Rico Version) Form	Modified
16891	Form 1040-SS - U.S. Self-Employment Tax Return Form	Modified

ICR Details

OMB Control No: 1545-0090	ICR Reference No: 202103-1545-016
Status: Received in OIRA	Previous ICR Reference No: 201711-1545-048
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 1040-SS, U.S. Self-Employment Tax Return; Form 1040-PR, U.S. Self-Employment Tax Return (Puerto Rico Version); and Form 1040 Schedule H (PR), Household Employment Tax (Puerto Rico Version)
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 04/30/2021

	Requested	Previously Approved
Expiration Date	36 Months From Approved	04/30/2021
Responses	202,831	246,860
Time Burden (Hours)	2,436,179	2,847,448
Cost Burden (Dollars)	0	0

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Abstract: Form 1040-SS (Virgin Islands, Guam, American Samoa, and the Northern Mariana Islands) and 1040-PR (Puerto Rico) are used by self-employed individuals to figure and report self-employment tax under IRC chapter 2 of Subtitle A, and provide credit to the taxpayer's social security account. Anejo H-PR is used to compute household employment taxes. Form 1040-SS and Form 1040-PR are also used by bona-fide residents of Puerto Rico to claim the additional child tax credit.

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Authorizing Statute(s): US Code: 26 USC 1401 Name of Law: Rate of tax.
   US Code: 26 USC 1402 Name of Law: Definitions
   US Code: 26 USC 6017 Name of Law: Self-employment tax returns.
   US Code: 26 USC 7651 Name of Law: Administration and collection of taxes and possessions.
  

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:
	86 FR 10432	02/19/2021
30-day Notice:	Federal Register Citation:	Citation Date:
	86 FR 22784	04/29/2021
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
Form 1040 Schedule H (PR), Household Employment Tax (Puerto Rico Version)	Sch. H. (Form 1040-PR)	Contribuciones sobre el Empleo de Empleados Domésticos
Form 1040-PR, U.S. Self-Employment Tax Return (Puerto Rico Version)	1040-PR	Planilla para la Declaracion de la Contribucion Federal sobre el Trabajo por Cuento Propia (Incluyendo el Credito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico)
Form 1040-SS - U.S. Self-Employment Tax Return	Form 1040-SS	U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit)

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ICR Summary of Burden

	Total Request	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	202,831	246,860	0	0	-44,029	0
Annual Time Burden (Hours)	2,436,179	2,847,448	0	100,607	-511,876	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: A virtual currency question and associated Yes/No checkbox were added under the Foreign country name box directly above Part I. On line 2, Part I, a checkbox was added for filers with more than four qualifying children. Those who check the box will need to provide an attachment that includes the information from columns (a), (b), and (c) for each qualifying child over the four reported in Part I, Form 1040-SS. The Instructions for Form 1040-SS will provide additional information for this requirement. In Part I, new line 11 was added, which will be used to enter the deferral of self- employment and household employment taxes as permitted by Section 2302 of the CARES Act (PL 116-136). A new page 5 was added, to include new Part VII, which will be used by filers to figure the maximum amount of self-employment tax that can be deferred. The entire amount of self-employment tax will still be reported on Part V, line 12, and carried to Part I, line 3. The deferral figured in new Part VII will be used in the worksheet in the 2020 Instructions for Form 1040-SS to figure the total amount of self-employment and household employment taxes (from Schedule H (Form 1040)) that can be deferred for 2020. The above changes will result in an overall increase in burden of 100,605 hours due to program changes. We also received better filing figures which resulted in decrease of 511,876 hours due to adjustment in agency estimates.

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Annual Cost to Federal Government: $202,110

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]? Yes

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? No

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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: 04/30/2021

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