EMPLOYER'S ANNUAL INFORMATION RETURN OF TIP INCOME AND ALLOCATED TIPS - TRANSMITTAL OF EMPLOYER'S ANNUAL INFORMATION RETURN OF TIP INCOME AND ALLOCATED TIPS

Forms and Documents

Document Name	Status

No forms / supporting documents in this ICR. Check IC Document Collections.

IC Document Collections

IC ID	Document Title	Status
130442	EMPLOYER'S ANNUAL INFORMATION RETURN OF TIP INCOME AND ALLOCATED TIPS - TRANSMITTAL OF EMPLOYER'S ANNUAL INFORMATION RETURN OF TIP INCOME AND ALLOCATED TIPS Form	Migrated

ICR Details

OMB Control No: 1545-0714	ICR Reference No: 198905-1545-019
Status: Historical Active	Previous ICR Reference No: 198607-1545-002
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: EMPLOYER'S ANNUAL INFORMATION RETURN OF TIP INCOME AND ALLOCATED TIPS - TRANSMITTAL OF EMPLOYER'S ANNUAL INFORMATION RETURN OF TIP INCOME AND ALLOCATED TIPS
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 08/16/1989
	Date Received in OIRA: 05/16/1989
Terms of Clearance: Approved for use through tax year 1989. In preparation for the next request for OMB clearance, the Department should propose one or more alternative methods for the allocation of tips which an employer could use to reduce the burden of allocation following the gross receipts method. At least one of the proposed alternatives should provide a methodology for selecting sample payroll periods to be used by the employer to estimate the allocation of tips received by employees. The Department also may choose to propose an alternativ which makes use of reported credit card charges. The Department and the Internal Revenue Service should be prepared to discuss the samplin and any other proposed alternatives by October 1989. You may omit printing the expiration date on this form. Also, you may continue to use this form for previous years.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/1990	12/31/1990	07/31/1989
Responses	52,050	0	52,050
Time Burden (Hours)	328,865	0	10,483
Cost Burden (Dollars)	0	0	0

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Abstract: TO HELP IRS IN ITS EXAMINATION OF RETURNS FILED BY TIPPED EMPLOYEES, LARGE FOOD OR BEVERAGE ESTABLISHMENTS ARE REQUIRED TO REPORT ANNUALLY INFORMATION CONCERNING FOOD AND BEVERAGE OPERATIONS RECEIPTS, TIPS REPORTED BY EMPLOYEES, AND IN CERTAIN CASES, THE EMPLOYER MUST ALLOCATE TIPS TO CERTAIN EMPLOYEES.

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Authorizing Statute(s): None

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
EMPLOYER'S ANNUAL INFORMATION RETURN OF TIP INCOME AND ALLOCATED TIPS - TRANSMITTAL OF EMPLOYER'S ANNUAL INFORMATION RETURN OF TIP INCOME AND ALLOCATED TIPS	8027-T, 8027

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	52,050	52,050	0	0	0	0
Annual Time Burden (Hours)	328,865	10,483	0	0	318,382	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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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:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(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;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

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.

Certification Date: 05/16/1989

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