Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips

ICR 199910-1545-005

OMB: 1545-1414

Federal Form Document

Forms and Documents
Document
Name
Status
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
ICR Details
1545-1414 199910-1545-005
Historical Active 199809-1545-051
TREAS/IRS
Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips
Extension without change of a currently approved collection   No
Regular
Approved without change 12/01/1999
Retrieve Notice of Action (NOA) 10/15/1999
The agency is not required to display the expiration date.
  Inventory as of this Action Requested Previously Approved
12/31/2002 12/31/2002 12/31/1999
68,684 0 68,684
559,088 0 559,088
0 0 0

Employers in food or beverage establishments where tipping is customary can claim an income tax credit for the amount of social security and Medicare taxes paid (employer's share) on tips, other than tips used to meet the minimum wage requirement.

None
None


No

1
IC Title Form No. Form Name
Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips 8846

  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 68,684 68,684 0 0 0 0
Annual Time Burden (Hours) 559,088 559,088 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.
10/15/1999


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