Notice2026-18730
Agency Information Collection Activities; Comment Request on U.S. Employment Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance
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
September 14, 2026
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Full Text
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<title>Federal Register, Volume 91 Issue 176 (Monday, September 14, 2026)</title>
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[Federal Register Volume 91, Number 176 (Monday, September 14, 2026)]
[Notices]
[Pages 58254-58255]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-18730]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activities; Comment Request on U.S.
Employment Tax Returns and Related Forms, Schedules, Attachments, and
Published Guidance
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of information collection; request for comments.
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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the
IRS is inviting comments on the information collection request outlined
in this notice.
DATES: Written comments should be received on or before November 13,
2026 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#cdbdbface3aea2a0a0a8a3b9be8da4bfbee3aaa2bb"><span class="__cf_email__" data-cfemail="3d4d4f5c135e5250505853494e7d544f4e135a524b">[email protected]</span></a>. Include ``OMB Control No.
1545-0029'' in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: View the latest drafts of the tax
forms related to the information collection listed in this notice at
<a href="https://www.irs.gov/draft-tax-forms">https://www.irs.gov/draft-tax-forms</a>. Requests for additional
information or copies of this collection should be directed to Kerry
Dennis, (202) 317-5751.
SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the
general public and Federal agencies with an opportunity to comment on
proposed, revised, and continuing collections of information. This
helps the IRS assess the impact and minimize the burden of its
information collection requirements. 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. For this
reason, please do not include in your comments information of a
confidential nature, such as sensitive personal information. 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.
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.
Proposed PRA Submission to OMB
Title: U.S. Employment Tax Returns and Related Forms, Schedules,
Attachments, and Published Guidance.
OMB Control Number: 1545-0029.
Form Numbers and Published Guidance: 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.
Abstract: 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. It is anticipated that these changes will
have an impact on the overall burden and cost estimates requested for
this approval package, however these estimates were not finalized at
the time of release of this notice. These estimated figures are
expected to be available by the release of the 30-day comment notice
from Treasury. This approval package is being submitted for renewal
purposes.
Type of Review: Revision of currently approved collection.
Affected Public: Employers.
Preliminary Estimated Number of Respondents: 7,730,000.
Preliminary Estimated Total Time (Hours): 475,200,000.
Preliminary Estimated Time per Respondent (Hours): 61 hours 28
minutes.
Preliminary Estimated Monetized Time ($): 17,082,000,000.
Preliminary Estimated Out-of-Pocket Costs ($): 21,499,000,000.
Preliminary Estimated Total Monetized Burden ($): 38,581,000,000.
Note: Total Monetized Burden = Out-of-Pocket Costs + Monetized
Time
Dated: September 10, 2026.
Kerry Dennis,
Tax Analyst.
Appendix-A: Forms and Schedules
[[Page 58255]]
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Form No. Title
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CT-1..................... Employer's Annual Railroad Retirement Tax
Return.
CT-1X.................... Adjusted Employer's Annual Railroad
Retirement Tax Return or Claim for Refund.
CT-2..................... Employee Representative's Quarterly Railroad
Tax Return.
SS-8..................... Determination of Worker Status for Purposes
of Federal Employment Taxes and Income Tax
Withholding.
W-2...................... Wage and Tax Statement.
W-2 AS................... American Samoa Wage and Tax Statement.
W-2 C.................... Corrected Wage and Tax Statement.
W-2 GU................... Guam Wage and Tax Statement.
W-2 VI................... U.S. Virgin Islands Wage and Tax Statement.
W-3...................... Transmittal of Wage and Tax Statements.
W-3 (PR)................. Transmittal of Withholding Statements (Puerto
Rican Version).
W-3 C.................... Transmittal of Corrected Wage and Tax
Statements.
W-3 C (PR)............... Transmittal of Corrected Wage and Tax
Statements (Puerto Rican Version).
W-3 SS................... Transmittal of Wage and Tax Statements.
940...................... Employer's Annual Federal Unemployment (FUTA)
Tax Return.
940 SCH A................ Multi-State Employer and Credit Reduction
Information.
940 SCH R................ Allocation Schedule for Aggregate Form 940
Filers.
941...................... Employer's Quarterly Federal Tax Return.
941 SCH B................ Report of Tax Liability for Semiweekly
Schedule Depositors.
941 SCH D................ Report of Discrepancies Caused by
Acquisitions, Statutory Mergers, or
Consolidations.
941 SCH R................ Reconciliation for Aggregate Form 941 Filers.
941 X.................... Adjusted Employer's QUARTERLY Federal Tax
Return or Claim for Refund.
943...................... Employer's Annual Tax Return for Agricultural
Employees.
943 SCH R................ Allocation Schedule for Aggregate Form 943
Filers.
943 A.................... Agricultural Employer's Record of Federal Tax
Liability.
943 X.................... Adjusted Employer's Annual Federal Tax Return
for Agricultural Employees or Claim for
Refund.
944...................... Employer's ANNUAL Federal Tax Return.
944 X.................... Adjusted Employer's ANNUAL Federal Tax Return
or Claim for Refund.
945...................... Annual Return of Withheld Federal Income Tax.
945 A.................... Annual Record of Federal Tax Liability.
945 X.................... Adjusted ANNUAL Return of Withheld Federal
Income Tax or Claim for Refund.
2032..................... Contract Coverage Under Title II of the
Social Security Act.
2678..................... Employer/Payer Appointment of Agent.
4669..................... Statement of Payments Received.
4670..................... Request for Relief of Payment of Certain
Withholding Taxes.
8027..................... Employer's Annual Information Return of Tip
Income and Allocated Tips.
8027 T................... Transmittal of Employer's Annual Information
Return of Tip Income and Allocated Tips.
8453 EMP................. Employment Tax Declaration for an IRS e-file
Return.
8850..................... Pre-Screening Notice and Certification
Request for the Work Opportunity Credit.
8879 EMP................. IRS e-file Signature Authorization for Forms
940, 940-PR, 941, 941-PR, 941-SS, 943, 943-
PR, 944, and 945.
8922..................... Third-Party Sick Pay Recap.
8952..................... Application for Voluntary Classification
Settlement Program (VCSP).
8974..................... Qualified Small Business Payroll Tax Credit
for Increasing Research Activities.
9465..................... Payment Plan Request.
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Appendix-B: Guidance Documents
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Guidance Title/document
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Announcement 2000-19..................... Tip Reporting Alternative
Commitment (TRAC) agreement
for use in industries other
than the food and beverage
industry and the cosmetology
and barber industry in which
tipped employees receive
both cash and charged tips.
Announcement 2000-20..................... Tip Reporting Alternative
Commitment (TRDA) for use in
industries other than the
food and beverage industry
and the gaming industry.
Announcement 2000-21..................... Tip Reporting Alternative
Commitment (TRAC) Agreement
for Use in the Cosmetology
and Barber Industry to
Employment Tax.
Announcement 2000-22..................... Tip Reporting Alternative
Commitment (TRAC) agreement
for use in the food and
beverage industry.
Announcement 2000-23..................... Tip Rate Determination
Agreement (TRDA) for use in
the food and beverage
industry.
Notice 2000-21........................... Employer-designed Tip
Reporting Program (EmTRAC)
for the Food and Beverage
Industry.
TD 6516.................................. Employment Taxes, Applicable
on and after January 1, 1955
(26 CFR 31.6001-1; 26 CFR
31.6001-2; 26 CFR 31.6001-3;
26 CFR 31.6001-5).
TD 9405.................................. Employment Tax Adjustments
(Reg-111583-07).
TD 9645.................................. Rules Relating to Additional
Medicare Tax (REG-130074-
11).
TD 9860.................................. Certified Professional
Employer Organizations.
TD 10053................................. Backup Withholding on Third
Party Network Transactions.
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[FR Doc. 2026-18730 Filed 9-11-26; 8:45 am]
BILLING CODE 4831-GV-P
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