Notice2022-24827

Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request Concerning Information Reporting for SS-8 and SS-8(PR)

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
November 15, 2022

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 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. Currently, the IRS is soliciting comments concerning information reporting for requesting a determination of the status of a worker under the common law rules for purposes of federal employment taxes and income tax withholding.

Full Text

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<title>Federal Register, Volume 87 Issue 219 (Tuesday, November 15, 2022)</title>
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[Federal Register Volume 87, Number 219 (Tuesday, November 15, 2022)]
[Notices]
[Pages 68583-68584]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-24827]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Extension of Information Collection Request Submitted 
for Public Comment; Comment Request Concerning Information Reporting 
for SS-8 and SS-8(PR)

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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[[Page 68584]]

SUMMARY: The Internal Revenue Service, as part of its continuing effort 
to reduce paperwork and respondent burden, invites the 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. Currently, the IRS is soliciting comments 
concerning information reporting for requesting a determination of the 
status of a worker under the common law rules for purposes of federal 
employment taxes and income tax withholding.

DATES: Written comments should be received on or before January 16, 
2023 to be assured of consideration.

ADDRESSES: Direct all written comments to Andr[eacute]s Garcia, 
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, 
Washington, DC 20224, or by email to <a href="/cdn-cgi/l/email-protection#38484a59165b5755555d564c4b78514a4b165f574e"><span class="__cf_email__" data-cfemail="bececcdf90ddd1d3d3dbd0cacdfed7cccd90d9d1c8">[email&#160;protected]</span></a>. Please 
include, ``OMB Number: 1545-0004--Public Comment Request Notice'' in 
the Subject line.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Ronald J. 
Durbala, at (202) 317-5746, 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#cf9d85a0bcaabfa7e18bbabdadaea3ae8fa6bdbce1a8a0b9"><span class="__cf_email__" data-cfemail="5e0c14312d3b2e36701a2b2c3c3f323f1e372c2d70393128">[email&#160;protected]</span></a>.

SUPPLEMENTARY INFORMATION:
    Title: Request for Determination of Worker Status for Purposes of 
Federal Employment Taxes and Income Tax Withholding.
    OMB Number: 1545-0004.
    Form Project Number: Forms SS-8 and SS-8(PR).
    Abstract: Firms and workers file Form SS-8 to request a 
determination of the status of a worker under the common law rules for 
purposes of federal employment taxes and income tax withholding.
    Current Actions: This request is being submitted to update the 
filing estimates. The estimated number of annual responses has 
increased by 1,045. However, the total estimated burden has decreased 
by 27,333 hours due to changes in the methodology.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit organizations, 
individuals, not-for-profit institutions, Federal government, farms, 
and state, local or tribal governments.
    Estimated Number of Respondents: 5,750.
    Estimated Time per Respondent: 21 Hours 6 minutes.
    Estimated Total Annual Burden Hours: 121,288.
    The following paragraph applies to all 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 if 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.
    Desired Focus of Comments: The Internal Revenue Service (IRS) is 
particularly interested in comments that:
    <bullet> Evaluate whether the proposed collection of information is 
necessary for the proper performance of the functions of the agency, 
including whether the information will have practical utility.
    <bullet> Evaluate the accuracy of the agency's estimate of the 
burden of the proposed collection of information, including the 
validity of the methodology and assumptions used.
    <bullet> Enhance the quality, utility, and clarity of the 
information to be collected; and
    <bullet> Minimize the burden of the collection of information on 
those who are to respond, including using appropriate automated, 
electronic, mechanical, or other technological collection techniques or 
other forms of information technology, e.g., by permitting electronic 
submissions of responses.
    Comments submitted in response to this notice will be summarized 
and/or included in the ICR for OMB approval of the extension of the 
information collection; they will also become a matter of public 
record.

    Approved: November 9, 2022.
Ronald J. Durbala,
IRS Tax Analyst.
[FR Doc. 2022-24827 Filed 11-14-22; 8:45 am]
BILLING CODE 4830-01-P


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Indexed from Federal Register on November 15, 2022.

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