Notice2021-14558
Proposed Collection; Comment Request for Form 944, Form 944(SP), Form 944-X, and Form 944-X (SP)
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
July 8, 2021
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 944, Employer's Annual Employment Tax Return, Form 944(SP), Declaracion Federal Anual de Impuestos del Patrono o Empleador, Form 944-X, Adjusted Employer's Annual Federal Tax Return or Claim for Refund, and 944-X (SP), Ajuste a la Declaraci[oacute]n Federal ANUAL del Patrono o Reclamaci[oacute]n de Reembolso.
Full Text
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<title>Federal Register, Volume 86 Issue 128 (Thursday, July 8, 2021)</title>
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[Federal Register Volume 86, Number 128 (Thursday, July 8, 2021)]
[Notices]
[Pages 36185-36186]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2021-14558]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 944, Form 944(SP),
Form 944-X, and Form 944-X (SP)
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: The Internal Revenue Service, as part of its continuing effort
to reduce paperwork and respondent burden, invites the general public
and other Federal agencies to take this opportunity to comment on
proposed and/or continuing information collections, as required by the
Paperwork Reduction Act of 1995. The IRS is soliciting comments
concerning Form 944, Employer's Annual Employment Tax Return, Form
944(SP), Declaracion Federal Anual de Impuestos del Patrono o
Empleador, Form 944-X, Adjusted Employer's Annual Federal Tax Return or
Claim for Refund, and 944-X (SP), Ajuste a la Declaraci[oacute]n
Federal ANUAL del Patrono o Reclamaci[oacute]n de Reembolso.
DATES: Written comments should be received on or before September 7,
2021 to be assured of consideration.
ADDRESSES: Direct all written comments to Kinna Brewington, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224. You must reference the information collection's title, form
number, reporting or record-keeping requirement number, and OMB number
in your comment.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Jon Callahan,
(737) 800-7639, at Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet
at <a href="/cdn-cgi/l/email-protection#afc5c0c181dd81cccec3c3cec7cec1efc6dddc81c8c0d9"><span class="__cf_email__" data-cfemail="2c464342025e024f4d40404d444d426c455e5f024b435a">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: The IRS is currently seeking comments
concerning the following information collection tools, reporting, and
record-keeping requirements:
Title: Employer's Annual Employment Tax Return.
OMB Number: 1545-2007.
Form Number: Forms 944, 944(SP), 944-X, and 944-X(SP).
Abstract: The information on Form 944 will be collected to ensure
the smallest nonagricultural and non-household employers are paying the
correct amount of social security tax, Medicare tax, and withheld
federal income tax. Information on line 13 will be used to determine if
employers made any required deposits of these taxes. Form 944(SP) is
the Spanish version of the Form 944. Form 944-X and Form 944-X(SP) are
used to correct errors made on Form 944.
Current Actions: There are changes to the existing collection: (1)
Changes were made to the Form 944 series for reporting new employment
tax credits and deferred payments allowed by provisions of the Families
First Coronavirus Response Act, Public Law 116-127, and (2) additional
changes were made to comply with provisions of the American Rescue Plan
Act of 2021, Public Law 117-2.
Type of Review: Revision of a currently approved collection.
Affected Public: Individual or households, Businesses and other
for-profit organizations, Not-for-profit institutions, and State,
Local, and tribal Governments.
Estimated Number of Respondents: 135,884.
Estimated Time per Respondent: 23 hours 31 minutes.
[[Page 36186]]
Estimated Total Annual Burden Hours: 3,196,031.
The following paragraph applies to all of the collections of
information covered by this notice:
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB control number. Books or records
relating to a collection of information must be retained as long as
their contents may become material in the administration of any
internal revenue law. Generally, tax returns and tax return information
are confidential, as required by 26 U.S.C. 6103.
Request for Comments: Comments submitted in response to this notice
will be summarized and/or included in the request for OMB approval. All
comments will become a matter of public record. Comments are invited
on: (a) Whether the collection of information is necessary for the
proper performance of the functions of the agency, including whether
the information shall have practical utility; (b) the accuracy of the
agency's estimate of the burden of the collection of information; (c)
ways to enhance the quality, utility, and clarity of the information to
be collected; (d) ways to minimize the burden of the collection of
information on respondents, including through the use of automated
collection techniques or other forms of information technology; and (e)
estimates of capital or start-up costs and costs of operation,
maintenance, and purchase of services to provide information.
Approved: July 2, 2021.
Jon R. Callahan,
Tax Analyst.
[FR Doc. 2021-14558 Filed 7-7-21; 8:45 am]
BILLING CODE 4830-01-P
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