Notice2026-01592
Agency Information Collection Activities; Submission for OMB Review; Comment Request; U.S. Employment Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance
Primary source
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Published
January 27, 2026
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 91 Issue 17 (Tuesday, January 27, 2026)</title>
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[Federal Register Volume 91, Number 17 (Tuesday, January 27, 2026)]
[Notices]
[Page 3630]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-01592]
[[Page 3630]]
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DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; U.S. Employment Tax Returns and Related Forms,
Schedules, Attachments, and Published Guidance
AGENCY: Departmental Offices, U.S. Department of the Treasury.
ACTION: Notice of information collection; request for comment.
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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 February 26, 2026 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.
FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be
obtained from Spencer W. Clark by emailing <a href="/cdn-cgi/l/email-protection#1747455657636572766462656e39707861"><span class="__cf_email__" data-cfemail="e2b2b0a3a2969087839197909bcc858d94">[email protected]</span></a>, calling
(202) 927-5331, 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: U.S. Employment Tax Returns and Related Forms, Schedules,
Attachments, and Published Guidance.
OMB Control Number: 1545-0029.
Type of Request: Revision of a currently approved collection.
Description: These forms, schedules, and attachments are used by
employers to report their employment tax-related activity. This
information collection covers the burden associated with preparing and
submitting employment tax returns and related forms, schedules, and
attachments, and complying with published guidance.
Current Actions: There have been changes in regulatory guidance
related to various forms approved under this approval package during
the past year. There have been additions and removals of forms included
in this approval package. This approval package is being submitted for
renewal purposes.
Forms: CT-1, CT-1X, CT-2, SS-8, W-2, W-2 AS, W-2 C, W-2 GU, W-2 VI,
W-3, W-3 (PR), W-3 C, W-3 C (PR), W-3 SS, 940, 940 SCH A, 940 SCH R,
941, 941 SCH B, 941 SCH D, 941 SCH R, 941 X, 943, 943 A, 943 SCH R, 943
X, 944, 944 X, 945, 945 A, 945 X, 2032, 2678, 8027, 8027 T, 8453 EMP,
8850, 8879 EMP, 8922, 8952, 8974 and all related forms, schedules, and
attachments.
Affected Public: Not-for-profit institutions.
Estimated Number of Respondents: 7,254,000.
Frequency of Response: Employers.
Estimated Total Number of Annual Responses: 7,254,000.
Estimated Time per Response: 61 hours 21 minutes.
Estimated Total Annual Burden Hours: 445,000,000.
Estimated Monetized Time ($): 15,220,000,000.
Estimated Out-of-Pocket Costs ($): 19,570,000,000.
Estimated Total Monetized Burden ($): 34,790,000,000.
Note: Total Monetized Burden = Monetized Time + Out-of-Pocket
Costs.
Tax Compliance Burden
Tax compliance burden is defined as the time and money taxpayers
spend to comply with their tax filing responsibilities. Time-related
activities include recordkeeping, tax planning, gathering tax
materials, learning about the law, and completing and submitting the
return. Out-of-pocket costs include expenses such as purchasing tax
software, paying a third-party preparer, and printing and postage. Tax
compliance burden does not include a taxpayer's tax liability, economic
inefficiencies caused by sub-optimal choices related to tax deductions
or credits, or psychological costs.
Burden Estimates for U.S. Employment Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance
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Fiscal year 2026
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Program
Program change change due Program
Fiscal year 2025 due to technical to change due Fiscal year 2026
adjustment legislative to agency
adjustment adjustment
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Number of Respondents.............................................. 7,408,820 (154,820) 0 0 7,254,000
Time (Hours)....................................................... 470,000,000 (25,000,000) 0 0 445,000,000
Monetized Time..................................................... $15,420,000,000 ($200,000,000) $0 $0 $15,220,000,000
Out-of-Pocket Costs................................................ $19,870,000,000 ($300,000,000) $0 $0 $19,570,000,000
Total Monetized Burden*............................................ $35,290,000,000 ($500,000,000) $0 $0 $34,790,000,000
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Source: IRS:RAAS:KDA:BRDN (10-1-2025).
* Total Monetized Burden = Monetized Time + Out-of-Pocket Costs.
Note: Reported time and cost burdens are national averages and do not necessarily reflect a ``typical'' case. Most taxpayers experience lower than
average burden, with taxpayer burden varying considerably by taxpayer type.
Authority: 44 U.S.C. 3501 et seq.
Spencer W. Clark,
Treasury PRA Clearance Officer.
[FR Doc. 2026-01592 Filed 1-26-26; 8:45 am]
BILLING CODE 4830-01-P
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