ANNUAL RETURN OF WITHHELD FEDERAL INCOME TAX, ANNUAL RECORD OF FEDERAL TAX LIABILITY

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
132116	ANNUAL RETURN OF WITHHELD FEDERAL INCOME TAX, ANNUAL RECORD OF FEDERAL TAX LIABILITY Form	Migrated

ICR Details

OMB Control No: 1545-1430	ICR Reference No: 199403-1545-020
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: ANNUAL RETURN OF WITHHELD FEDERAL INCOME TAX, ANNUAL RECORD OF FEDERAL TAX LIABILITY
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 06/06/1994
	Date Received in OIRA: 03/10/1994
Terms of Clearance: Approved with the change to the instructions made on May 10, 1994. Th approval will permit early distribution of the form for use in the initial filing. We have received 10 letters since the beginning of April 1994 questionning the need for filing Form 945's in years that pension funds do not make nonpayroll withholdings. As of this time IRS has not provided us with information justifying the requirement fo filing negative reports once an entity has filed a Form 945 to reflect a nonpayroll distribution in any year beginning with tax year 1994. I the absence of convincing information demonstrating that negative fili will prevent a significant loss of revenue, we believe necessary regulatory changes should be made to remove the requirement for filing negative reports in 1996 and later years for pension funds for which there has been no nonpayroll withholding during the tax year. We look forward to early discussions with the drafting attorneys and the examinations staff to resolve this question well before the distribution of Form 945 due for filing in 1996.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/1995	06/30/1995
Responses	300,000	0	0
Time Burden (Hours)	1,972,470	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: FORM 945 IS USED TO REPORT INCOME TAX WITHHOLDING ON NONPAYROLL PAYMEN INCLUDING BACKUP WITHHOLDING AND WITHHOLDING ON PENSIONS, ANNUITIES, IRA'S, MILITARY RETIREMENT, AND GAMBLING WINNINGS. FORM 945-A IS USED TO RECORD NONPAYROLL TAX LIABILITIES.

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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
ANNUAL RETURN OF WITHHELD FEDERAL INCOME TAX, ANNUAL RECORD OF FEDERAL TAX LIABILITY	945, 945-A

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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	300,000	0	0	300,000	0	0
Annual Time Burden (Hours)	1,972,470	0	0	1,972,470	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

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: 03/10/1994

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