TREATMENT OF QUALIFIED REAL ESTATE AGENTS AND DIRECT SELLERS AS NONEMPLOYEES, DETERMINATION OF EMPLOYER LIABILITY FOR CERTAIN EMPLOYMENT TAXES, INFORMATION REPORTIN OF DIRECT...
ICR 198512-1545-007
OMB: 1545-0115
Federal Form Document
⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-0115 can be found here:
TREATMENT OF QUALIFIED REAL
ESTATE AGENTS AND DIRECT SELLERS AS NONEMPLOYEES, DETERMINATION OF
EMPLOYER LIABILITY FOR CERTAIN EMPLOYMENT TAXES, INFORMATION
REPORTIN OF DIRECT...
RETURNS AND STATEMENTS ARE REQUIRED TO
BE FILED BY CERTAIN PERSONS ENGAGED IN A TRADE OR BUSINESS WHO PAY
REMUNERATION OF $600 OR MORE FO SERVICES OR WHO SELL CONSUMER
PRODUCTS IN THE AMOUNT OF $5,000 OR MORE TO A BUYER FOR RESALE IN
OTHER THAN A PERMANENT RETAIL ESTABLISHMENT.
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.