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

Forms and Documents

Document	Type	Status	Availability
Form 8846 Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips	Form and Instruction	Modified	Available
ombat2.doc	Supplementary Document	Uploaded 2008-10-16	Available
8846.SUP.doc	Supporting Statement A	Uploaded 2009-01-23	Available

IC Document Collections

IC ID	Collection	Type	Status	Form
40359	Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips	Form and Instruction	Modified

ICR Details

OMB Control No: 1545-1414	ICR Reference No: 200810-1545-020
Status: Historical Active	Previous ICR Reference No: 200712-1545-022
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved with change	Conclusion Date: 01/31/2009
	Date Received in OIRA: 12/02/2008
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2012	36 Months From Approved	01/31/2009
Responses	37,200	0	37,200
Time Burden (Hours)	143,220	0	331,452
Cost Burden (Dollars)	0	0	0

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Abstract: 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.

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Authorizing Statute(s): US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  

Citations for New Statutory Requirements: PL: Pub.L. 110 - 246 15321 Name of Law: Food, Conservation, and Energy Act of 2008
PL: Pub.L. 110 - 289 3022 Name of Law: Housing and Economic Recovery Act of 2008

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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:
	73 FR 46363	08/08/2008
30-day Notice:	Federal Register Citation:	Citation Date:
	73 FR 72115	11/26/2008
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
Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips	8846	Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips

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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	37,200	37,200	0	0	0	0
Annual Time Burden (Hours)	143,220	331,452	-188,232	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

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

Burden Increase Due to:

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

Burden Reduction Due to:

Short Statement: Burden decreased due to Public Law Statute as shown above which deleted 20 lines and 1 code reference from Form 8846. New burden decreased by 188,232 hours.

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Annual Cost to Federal Government: $650

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: 12/01/2008

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