Notice2024-22459

Proposed Collection; Comment Request for Form 8994

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 1, 2024

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 oliciting comments concerning, Employer Credit for Paid Family and Medical Leave.

Full Text

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<title>Federal Register, Volume 89 Issue 190 (Tuesday, October 1, 2024)</title>
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[Federal Register Volume 89, Number 190 (Tuesday, October 1, 2024)]
[Notices]
[Pages 80016-80017]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-22459]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 8994

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 oliciting comments concerning, Employer Credit for 
Paid Family and Medical Leave.

DATES: Written comments should be received on or before December 2, 
2024 to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224, or by email to <a href="/cdn-cgi/l/email-protection#94e4e6f5baf7fbf9f9f1fae0e7d4fde6e7baf3fbe2"><span class="__cf_email__" data-cfemail="c5b5b7a4eba6aaa8a8a0abb1b685acb7b6eba2aab3">[email&#160;protected]</span></a>.
    Include ``OMB Number 1545-2282--Employer Credit for Paid Family and 
Medical Leave'' in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection 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#91dcf0e3e5f9f0bfc3bfd3e3f8ffe2feffd1f8e3e2bff6fee7"><span class="__cf_email__" data-cfemail="c18ca0b3b5a9a0ef93ef83b3a8afb2aeaf81a8b3b2efa6aeb7">[email&#160;protected]</span></a>.

SUPPLEMENTARY INFORMATION: 
    Title: Employer Credit for Paid Family and Medical Leave.
    OMB Number: 1545-2282.
    Form Number: 8,994.
    Abstract: The law establishes a credit for employers that provide 
paid family and medical leave to employees. This is a general business 
credit employers may claim, based on wages paid to qualifying employees 
while they are on family and medical leave, subject to certain 
conditions. The credit is for wages paid beginning after December 31, 
2017, and it is not available for wages paid beginning after December 
31, 2019.
    Current Actions: There are no changes being made to the form at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 660,000.
    Estimated Time per Respondent: 1 hr., 55 mins.
    Estimated Total Annual Burden Hours: 1,280,400.
    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

[[Page 80017]]

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: September 25, 2024.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2024-22459 Filed 9-30-24; 8:45 am]
BILLING CODE 4830-01-P


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Indexed from Federal Register on October 1, 2024.

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.