REG-104691-97 (Final) Electronic Tip Report

ICR 200705-1545-069

OMB: 1545-1603

Federal Form Document

Forms and Documents
Document
Name
Status
Supplementary Document
2007-05-31
Supporting Statement A
2007-05-31
IC Document Collections
IC ID
Document
Title
Status
18886
Modified
ICR Details
1545-1603 200705-1545-069
Historical Active 200703-1545-024
TREAS/IRS CB-1603-024
REG-104691-97 (Final) Electronic Tip Report
Extension without change of a currently approved collection   No
Regular
Approved without change 08/14/2007
Retrieve Notice of Action (NOA) 06/06/2007
  Inventory as of this Action Requested Previously Approved
08/31/2010 36 Months From Approved 08/31/2007
300,000 0 300,000
600,000 0 600,000
0 0 0

The regulations provide rules authorizing employers to establish electronic systems for use by their tipped employees in reporting tips to their employer. The information will be used by employers to determine the amount of income tax and FICA tax to withhold from the tipped employee's wages.

US Code: 26 USC 6053 Name of Law: Reporting of tips
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  
None

Not associated with rulemaking

  72 FR 2923 01/23/2007
72 FR 31366 06/06/2007
No

1
IC Title Form No. Form Name
REG-104691-97 (Final) Electronic Tip Report

  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 300,000 300,000 0 0 0 0
Annual Time Burden (Hours) 600,000 600,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected
Lynne Camillo 202 622-6040

  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.
06/06/2007


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