Federal Insurance Contributions Act (FICA) Taxation of Amounts under Employee Benefit Plans -- REG-209484-87 (Final)

ICR 199904-1545-001

OMB: 1545-1643

Federal Form Document

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Document
Name
Status
No forms / supporting documents in this ICR. Check IC Document Collections.
ICR Details
1545-1643 199904-1545-001
Historical Active 199812-1545-021
TREAS/IRS
Federal Insurance Contributions Act (FICA) Taxation of Amounts under Employee Benefit Plans -- REG-209484-87 (Final)
Extension without change of a currently approved collection   No
Regular
Approved without change 06/07/1999
Retrieve Notice of Action (NOA) 04/05/1999
The agency is not required to display the expiration date.
  Inventory as of this Action Requested Previously Approved
07/31/2002 07/31/2002 07/31/1999
2,500 0 2,500
12,500 0 12,500
0 0 0

This regulation provides guidance as to when amounts deferred under or paid from a nonqualified deferred compensation plan are taken into account as wages for purposes of the employment taxes imposed by the Federal Insurance Contributions Act (FICA). Section 31.3121(v)(2)-1(a)(2) requires that the material terms of a plan be set forth in writing.

None
None


No

1
IC Title Form No. Form Name
Federal Insurance Contributions Act (FICA) Taxation of Amounts under Employee Benefit Plans -- REG-209484-87 (Final)

  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 2,500 2,500 0 0 0 0
Annual Time Burden (Hours) 12,500 12,500 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected

  No

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.
04/05/1999


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