Employer's Quarterly Federal Tax Return

Forms and Documents

Document Name	Status
Form CT-1 Employer's Quarterly Federal Tax Return Form	Modified
1545-0029 Gov Cost - Forms 1-16-2025.pdf Supplementary Document	2025-01-16
SS_2025 1545-0029_final.docx Supporting Statement A	2025-01-16

IC Document Collections

IC ID	Document Title	Status
260317	Employer's Quarterly Federal Tax Return Form	Modified

ICR Details

OMB Control No: 1545-0029	ICR Reference No: 202410-1545-001
Status: Received in OIRA	Previous ICR Reference No: 202305-1545-006
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	Date Submitted to OIRA: 01/28/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	01/31/2027
Responses	7,408,820	7,128,000
Time Burden (Hours)	470,000,000	456,000,000
Cost Burden (Dollars)	19,870,000,000	18,910,000,000

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Abstract: Sections 6011 & 6012 of the Internal Revenue Code (IRC) require entities to prepare and file employment tax returns quarterly. These forms and related schedules are used by employers to report employee income and other compensation subject to tax as well as to report and disclosure taxes paid. Regulations section 31.6011(a)-5 explains that every employer is required to make a return for the first calendar quarter in which the employer pays wages, other than wages for agricultural labor, subject to the tax imposed by the Federal Insurance Contributions Act, and is required to make a return for each subsequent calendar quarter (whether or not wages are paid therein) until the employer has filed a final return in accordance with § 31.6011(a)–6. The return or statement shall include therein the information required by the applicable regulations or forms. This information collection request (ICR) covers the actual reporting, recordkeeping, and third-party disclosure burden associated with forms CT-1, CT-1X, CT-2, SS-8, SS-8 (PR), W-2, W-2 AS, W-2 C, W-2 GU, W-2 VI, W-3, W-3 (PR), W-3 C, W-3 C (PR), W-3 SS, 940, 940 (PR), 940 SCH A, 940 SCH A (PR), 940 SCH R, 941, 941 (PR), 941 SCH B, 941 SCH B (PR), 941 SCH D, 941 SCH R, 941 SS, 941 X, 941 X (PR), 943, 943 (PR), 943 A, 943 A (PR), 943 SCH R, 943 X, 943 X (PR), 944, 944 X, 945 , 945 A, 945 X, 2032, 2678, 8027, 8027 T, 8453 EMP, 8850, 8879 EMP, 8922, 8952, and 8974 and their affiliated schedules and regulations.

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Authorizing Statute(s): 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
   US Code: 26 USC 3511 Name of Law: Certified professional employer organizations
   US Code: 26 USC 3111(d) Name of Law: Rate of tax
   PL: Pub.L. 116 - 127 7001 ad 7003 Name of Law: Families First Coronavirus Response Act
   US Code: 26 USC 3501 Name of Law: Collection and payment of taxes
   PL: Pub.L. 116 - 136 2301 Name of Law: Coronavirus Aid, Relief, and Economic Security (CARES) Act
   US Code: 26 USC 3102 Name of Law: Deduction of tax from wages
  

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:
	89 FR 70253	08/29/2024
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 8170	01/24/2025
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Employer's Quarterly Federal Tax Return	CT-1, W-2, W-2 AS, W-2 GU, CT-1X, W-2 VI, W-2C, W-3 PR, W-3 , 940, 941 , W-3 C, W-3 C PR, W-3 SS, 940 SCH A, 940-PR SCH A , 940 SCH R, 941 SP , CT-2, SS-8, 941 SCH B, 941 SCH B (SP), 941 SCH D, 941 SCH R, 941 SS, 941 X, 943, 943 A, 943 SCH R, 943 X, 943-X SP, 944, 945, 945-A, 945-X, 2032, 2678, 8027, 8027-T, 8453-EMP, 8879-EMP, 8922, 8952, 8974, 944-X, 940-SP, 941-PR, 943-SP, 943-A-SP, 941-X-SP, 8850, 944-x (sp), 944 (sp)	Employer's Annual Railroad Retirement Tax Return ,   Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim for Refund ,   Employee Representative's Quarterly Railroad Tax Return ,   Request for Determination of Worker Status for Purposes of Federal Employment Taxes, ,   Wage and Tax Statement ,   American Samoa Wage and Tax Statement ,   Guam Wage and Tax Statement ,   U.S. Virgin Islands Wage and Tax Statement ,   Transmittal of Corrected Wage and Tax Statements ,   Transmittal of Wage and Tax Statements ,   Informe de Comprobantes de Retención Transmittal of Withholding Statements ,   Transmittal of Corrected Wage and Tax Statements ,   Transmision de Comprobantes de Retencion Corregidos ,   Transmittal of Wage and Tax Statements ,   Multi-State Employer and Credit Reduction Information ,   Multi-State Employer and Credit Reduction Information (Spanish) ,   Allocation Schedule for Aggregate Form 940 Filers ,   Employer's Annual Federal Unemployment (FUTA) Tax Return ,   Employer's Quarterly Federal Tax Return ,   Employer's Quarterly Federal Tax (Spanish) ,   Report of Tax Liability for Semiweekly Schedule Depositors ,   Supplemental Record of Federal Tax Liability (Spanish) ,   Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations ,   Allocation Schedule for Aggregrate Form 941 Filers ,   Employer's QUARTERLY Federal Tax Return (American Samoa, Guam, the Commonwealth of Northern Mariana Islands, and the U.S. Virgin Islands) ,   Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund ,   Employer's Annual Tax Return for Agricultural Employees ,   Agricultural Employer's Record of Federal Tax Liability ,   Allocation Schedule for Aggregate Form 943 Filers ,   Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund ,   Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund (Spanish) ,   Employer's ANNUAL Federal Tax Return ,   Annual Return of Withheld Federal Income Tax ,   Annual Record of Federal Tax Liability ,   Adjusted ANNUAL Return of Withheld Federal Income Tax or Claim for Refund ,   Contract Coverage Under Title II of the Social Security Act ,   Employer/Payer Appointment of Agent ,   Employer's Annual Information Return of Tip Income and Allocated Tips ,   Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips ,   Employment Tax Declaration for an IRS e-file Return ,   IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945 ,   Third-Party Sick Pay Recap ,   Application for Voluntary Classification Settlement Program (VCSP) ,   Qualified Small Business Payroll Tax Credit for Increasing Research Activities ,   Adjusted Employer's Annual Federal Tax Return or Claim for Refund ,   Employer's Annual Federal Unemployment (FUTA) Tax Return (Spanish) ,   Employer's Quarterly Federal Tax Return (Spanish) ,   Employer's Annual Federal Tax Return for Agricultural Employees (Spanish) ,   Agricultural Employer's Record of Federal Tax Liability (Spanish) ,   Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (Spanish) ,   Pre-Screening Notice and Certification Request for the Work Opportunity Credit ,   Employer's ANNUAL Federal Tax Return (Spanish Version) ,   Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund - spanish

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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	7,408,820	7,128,000	0	0	280,820	0
Annual Time Burden (Hours)	470,000,000	456,000,000	0	0	14,000,000	0
Annual Cost Burden (Dollars)	19,870,000,000	18,910,000,000	0	0	960,000,000	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: The year-over-year change in burden is analyzed and reported by technical adjustments, legislative adjustments, and agency adjustments. Changes Due to Technical Adjustment: There are significant adjustments in the year-over-year technical changes. The impact on burden related to these changes can be found in the Supporting Statement. Altogether, technical adjustments lead to an overall increase in burden. Increases from macroeconomic adjustments and population growth between Fiscal Year 2023 and Fiscal Year 2025 increase aggregate time burden by ~3.7% and out-of-pocket costs by ~9.6%. Incorporating updated population filer data decreases aggregate time burden by ~0.6% and decrease overall out-of-pocket costs by ~4.4%. Overall, technical adjustments lead to a ~3% increase in aggregate time and a 4.4% decrease in aggregate out-of-pocket costs. There were no significant year-over-year Legislative changes or Agency changes impacting the burden calculations for this collection. The annual number of responses/respondents has increased by 280,820 (from 7,128,000 to 7,408,820) and the overall annual time burden has increased by 14,000,000 hours for a total of 470,000,000 (from 456,000,000 hours to 470,000,000 hours).

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Annual Cost to Federal Government: $11,546,820

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? Yes

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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: 01/28/2025

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