Notice2021-22455

Agency Information Collection Activities; Submission for OMB Review; Comment Request; Employer's Annual Information Return of Tip Income and Allocated Tips

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
October 14, 2021

Issuing agencies

Treasury Department

Abstract

The Department of the Treasury will submit the following information collection request to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests.

Full Text

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<title>Federal Register, Volume 86 Issue 196 (Thursday, October 14, 2021)</title>
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[Federal Register Volume 86, Number 196 (Thursday, October 14, 2021)]
[Notices]
[Page 57268]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2021-22455]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Employer's Annual Information Return of Tip 
Income and Allocated Tips

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

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SUMMARY: The Department of the Treasury will submit the following 
information collection request to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments must be received on or before November 15, 2021.

ADDRESSES: Written comments and recommendations for the proposed 
information collection should be sent within 30 days of publication of 
this notice to <a href="http://www.reginfo.gov/public/do/PRAMain">www.reginfo.gov/public/do/PRAMain</a>. Find this particular 
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Molly Stasko by emailing <a href="/cdn-cgi/l/email-protection#86d6d4c7c6f2f4e3e7f5f3f4ffa8e1e9f0"><span class="__cf_email__" data-cfemail="7626243736020413170503040f58111900">[email&#160;protected]</span></a>, calling (202) 
622-8922, or viewing the entire information collection request at 
<a href="http://www.reginfo.gov">www.reginfo.gov</a>.

SUPPLEMENTARY INFORMATION:

Internal Revenue Service (IRS)

    Title: Employer's Annual Information Return of Tip Income and 
Allocated Tips.
    OMB Control Number: 1545-0714.
    Type of Review: Extension without change of a currently approved 
collection.
    Description: Employers must annually report to the IRS receipts and 
tips from their large food or beverage establishments. Employers use 
Form 8027 to report that information. In addition, employers use Form 
8027 to determine if the employer must allocate tips for tipped 
employees. Filers of Form 8027 may be required to file electronically. 
Employers operating more than one food or beverage establishment use 
Form 8027-T to send multiple Forms 8027 to the IRS.
    Affected Public: Businesses or other-for-profits; Non-profit 
institutions; State, Local, or Tribal Governments.
    Form Number: IRS Form 8027 and IRS Form 8027-T.
    Estimated Number of Respondents: 52,050.
    Frequency of Response: Annually.
    Estimated Total Number of Annual Responses: 52,050.
    Estimated Time per Response: 10 hours 22 minutes.
    Estimated Total Annual Burden Hours: 488,161 hours.
    Authority: 44 U.S.C. 3501 et seq.

    Dated: October 8, 2021.

Molly Stasko,
Treasury PRA Clearance Officer.
[FR Doc. 2021-22455 Filed 10-13-21; 8:45 am]
BILLING CODE 4830-01-P


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Indexed from Federal Register on October 14, 2021.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.