Notice2021-18176
Proposed Collection; Comment Request for Forms 943, 943-PR, 943-A, 943A-PR and 943 (Schedule R)
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
August 24, 2021
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 943, Employer's Annual Tax Return for Agricultural Employees, 943-PR, Planilla Para La Declarcion Annual De La Contribucion Federal Del Patrono De Empleados Agricolas, 943-A, Agricultural Employer's Record of Federal Tax Liability, 943A-PR, Registro De La Obligacion Contributiva Del Patrono Agricola, and 943 (Schedule R), Allocation Schedule for Aggregate Form 943 Filers.
Full Text
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<title>Federal Register, Volume 86 Issue 161 (Tuesday, August 24, 2021)</title>
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[Federal Register Volume 86, Number 161 (Tuesday, August 24, 2021)]
[Notices]
[Pages 47369-47370]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2021-18176]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Forms 943, 943-PR, 943-
A, 943A-PR and 943 (Schedule R)
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act
of 1995. The IRS is soliciting comments concerning Form 943, Employer's
Annual Tax Return for Agricultural Employees, 943-PR, Planilla Para La
Declarcion Annual De La Contribucion Federal Del Patrono De Empleados
Agricolas, 943-A, Agricultural Employer's Record of Federal Tax
Liability, 943A-PR, Registro De La Obligacion Contributiva Del Patrono
Agricola, and 943 (Schedule R), Allocation Schedule for Aggregate Form
943 Filers.
DATES: Written comments should be received on or before October 25,
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.
[[Page 47370]]
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the forms and instructions should be directed to Martha R.
Brinson, at (202) 317-5753, or 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#6d200c1f19050c433f432f1f04031e02032d041f1e430a021b"><span class="__cf_email__" data-cfemail="88c5e9fafce0e9a6daa6cafae1e6fbe7e6c8e1fafba6efe7fe">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Title: Forms 943, Employer's Annual Tax Return for Agricultural
Employees, 943-PR, Planilla Para La Declarcion Annual De La
Contribucion Federal Del Patrono De Empleados Agricolas, 943-A,
Agricultural Employer's Record of Federal Tax Liability, 943A-PR,
Registro De La Obligacion Contributiva Del Patrono Agricola, and 943
(Schedule R), Allocation Schedule for Aggregate Form 943 Filers.
OMB Number: 1545-0035.
Form Numbers: 943, 943-PR, 943-A, 943A-PR, and 943 (Schedule R).
Abstract: Agricultural employers must prepare and file Form 943 and
Form 943-PR (Puerto Rico only) to report and pay FICA taxes and income
tax voluntarily withheld (Form 943 only). Agricultural employees may
attach Forms 943-A and 943A-PR to Forms 943 and 943-PR to show their
tax liabilities for semiweekly periods. The information is used to
verify that the correct tax has been paid. Form 943 (Schedule R) allows
(1) an agent appointed by an employer or payer or (2) a customer who
enters into a contract that meets the requirements under 7705(e)(2) or
(3) a client who enters into a service agreement described under
Regulations section 31.3504-2(b)(2) with a Certified Professional
Employer Organization, to allocate information reported on Form 943 to
each client.
Current Actions: There are no changes being made to the forms at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for profit organizations.
Estimated Number of Respondents: 965,698.
Estimated Time per Respondent: 14hrs., 1min.
Estimated Total Annual Burden Hours: 13,533,994.
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.
Comments will be 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 has
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 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: August 17, 2021.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2021-18176 Filed 8-23-21; 8:45 am]
BILLING CODE 4830-01-P
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