Notice2022-27601
Agency Information Collection Activities; Submission for OMB Review; Comment Request; Declarations and Authorizations for Electronic Filing
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
December 20, 2022
Issuing agencies
Treasury Department
Abstract
The Department of the Treasury will submit the following information collection requests 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 87 Issue 243 (Tuesday, December 20, 2022)</title>
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[Federal Register Volume 87, Number 243 (Tuesday, December 20, 2022)]
[Notices]
[Page 77961]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2022-27601]
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DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Declarations and Authorizations for Electronic
Filing
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 requests 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 should be received on or before January 19, 2023 to be
assured of consideration.
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.
Copies of the submissions may be obtained from Melody Braswell by
emailing <a href="/cdn-cgi/l/email-protection#b1e1e3f0f1c5c3d4d0c2c4c3c89fd6dec7"><span class="__cf_email__" data-cfemail="80d0d2c1c0f4f2e5e1f3f5f2f9aee7eff6">[email protected]</span></a>, calling (202) 622-1035, 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: Declarations and Authorizations for Electronic Filing.
OMB Number: 1545-0967.
Form Number: 8453-EMP, 8453-FE, 8453-WH, 8879-EMP, 8879-F, and
8879-WH.
Abstract: The IRS is actively engaged in encouraging e-filing and
electronic documentation. The Form 8453 series is used to authenticate
the electronically filed tax return, authorize the electronic return
originator (ERO) or intermediate service provider (ISP) to transmit the
return, and provide the taxpayer's consent to authorize electronic
funds withdrawal for payment of taxes owed. Form 8453-FE is used to
electronically file Form 1041, U.S. Income Tax Return for Estates and
Trusts. Form 8453-EMP is used to electronically file an employment tax
return on Forms 940 series, 941 series, 943 series, 944, and 945. Form
8453-WH is used to electronically file Form 1042, Annual Withholding
Tax Return for U.S. Source Income of Foreign Persons. The Form 8879
series is used authorize the taxpayer and ERO to sign the return using
a personal identification number (PIN) and consent to an electronic
funds withdrawal. Form 8879-F is used to electronically file Form 1041,
U.S. Income Tax Return for Estates and Trusts. Form 8879-EMP is used to
electronically file an employment tax return on Forms 940 series, 941
series, 943 series, 944, and 945. Form 8879-WH is used to
electronically file Form 1042, Annual Withholding Tax Return for U.S.
Source Income of Foreign Persons.
Current Actions: There is a change to the existing collection.
Forms 8453-WH and 8879-WH were developed to enable electronic filing of
Form 1042.
Type of Review: Revision of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Responses: 21,103,781.
Estimated Time per Respondent: 2.56 hours.
Estimated Total Annual Burden Hours: 54,018,359.
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.
Authority: 44 U.S.C. 3501 et seq.
Melody Braswell,
Treasury PRA Clearance Officer.
[FR Doc. 2022-27601 Filed 12-19-22; 8:45 am]
BILLING CODE 4830-01-P
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