Employer's Annual Federal Unemployment (FUTA) Tax Return (Form 940); Planilla Para La Declaracion Anual Del Patrono-La Contribucion Federal Para El Desempleo (FUTA)(Form 940-PR)

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 940 Sch A Employer's Annual Federal Unemployment (FUTA) Tax Return (Form 940); Planilla Para La Declaracion Anual Del Patrono-La Contribucion Federal Para El Desempleo (FUTA)(Form 940-PR)	Form	Modified	Repair queued
CHANGE WORKSHEE1.doc	Justification for No Material/Nonsubstantive Change	Uploaded 2006-11-29	Available
940 Sch A.brdn_busi.pdf	Supplementary Document	Uploaded 2006-11-29	Available
940-PR.burden.pdf	Supplementary Document	Uploaded 2006-10-25	Available
940-PR.ppv.brdn_busi.pdf	Supplementary Document	Uploaded 2006-10-25	Available
940.brdn_busi.pdf	Supplementary Document	Uploaded 2006-10-25	Available
940.wk.brdn_busi.pdf	Supplementary Document	Uploaded 2006-10-25	Available
940.OTCvouch.brdn_busi.pdf	Supplementary Document	Uploaded 2006-10-25	Available
940-PR.OTCvouch.brdn_busi.pdf	Supplementary Document	Uploaded 2006-10-25	Available
940.ppv.brdn_busi.pdf	Supplementary Document	Uploaded 2006-10-25	Available
940.wk.brdn_busi.pdf	Supplementary Document	Uploaded 2006-10-25	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
39373	Employer's Annual Federal Unemployment (FUTA) Tax Return (Form 940); Planilla Para La Declaracion Anual Del Patrono-La Contribucion Federal Para El Desempleo (FUTA)(Form 940-PR)	Form	Modified

ICR Details

OMB Control No: 1545-0028	ICR Reference No: 200611-1545-039
Status: Historical Active	Previous ICR Reference No: 200610-1545-043
Agency/Subagency: TREAS/IRS	Agency Tracking No: ah-0028-043
Title: Employer's Annual Federal Unemployment (FUTA) Tax Return (Form 940); Planilla Para La Declaracion Anual Del Patrono-La Contribucion Federal Para El Desempleo (FUTA)(Form 940-PR)
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 11/30/2006
	Date Received in OIRA: 11/29/2006
Terms of Clearance: The requested change to convert an existing worksheet to a separate schedule is approved. OMB notes that the resulting increase in burden reflects the limitations of the Arthur D. Little Burden Methodology, and does not reflect an actual increase in filing burden. OMB looks forward to the replacement of the ADL Methodology with one that does not produce inaccurate results such as this one.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2009	11/30/2009	11/30/2009
Responses	1,569,920	0	1,569,920
Time Burden (Hours)	90,475,540	0	16,695,730
Cost Burden (Dollars)	0	0	0

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Abstract: IRC section 3301 imposes a tax on employees based on the first $7,000 of taxable annual wages paid to each employee. IRS uses the information reported on Forms 940 and 940-PR (Puerto Rico) to ensure that employers have reported and figurted the correct FUTA Wages and tax.

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Authorizing Statute(s): US Code: 26 USC 6103 Name of Law: null
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	71 FR 44773	08/07/2006
30-day Notice:	Federal Register Citation:	Citation Date:
	71 FR 66365	11/14/2006
Did the Agency receive public comments on this ICR? No

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

table that charts list of burden

IC Title	Form No.	Form Name
Employer's Annual Federal Unemployment (FUTA) Tax Return (Form 940); Planilla Para La Declaracion Anual Del Patrono-La Contribucion Federal Para El Desempleo (FUTA)(Form 940-PR)	940 Sch A, 940-PR, 940	Multi-State Employer and Credit Reduction Information ,   Employer's Annual Federal Unemployment (FUTA) Tax Return ,   Planilla Para la Declaracion Anual Del Patrono-la Contribucion Federal Para

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ICR Summary of Burden

table that charts list 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	1,569,920	1,569,920	0	0	0	0
Annual Time Burden (Hours)	90,475,540	16,695,730	0	73,779,810	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: Miscellaneous Actions

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

Burden Reduction Due to:

Short Statement: There is an increase in burden due to the addition of Schedule A.

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Annual Cost to Federal Government: $11,443

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: 11/29/2006

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