Annual Return of Withheld Federal Income Tax; Annual Record of Federal Tax Liability; and Form 945 Payment Voucher

Forms and Documents

Document Name	Status
Form 945-X Form 945-X - Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund Form	New
Form 945-A Form 945-A - Annual Record of Federal Tax Liability Form and Instruction	New
Form 945 Annual Return of Withheld Federal Income Tax; Annual Record of Federal Tax Liability; and Form 945 Payment Voucher Form	Modified
TD 9405.pdf Justification for No Material/Nonsubstantive Change	2008-12-12
Summary of changes to Form 945.pdf Supplementary Document	2008-12-12

IC Document Collections

IC ID	Document Title	Status
187529	Form 945-X - Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund Form	New
187528	Form 945-A - Annual Record of Federal Tax Liability Form and Instruction	New
18320	Annual Return of Withheld Federal Income Tax; Annual Record of Federal Tax Liability; and Form 945 Payment Voucher Form	Modified

ICR Details

OMB Control No: 1545-1430	ICR Reference No: 200812-1545-019
Status: Historical Active	Previous ICR Reference No: 200706-1545-057
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Annual Return of Withheld Federal Income Tax; Annual Record of Federal Tax Liability; and Form 945 Payment Voucher
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 with change	Conclusion Date: 02/19/2009
	Date Received in OIRA: 12/16/2008
Terms of Clearance: Changes made to short statement to address Treasury/IRS error.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2010	11/30/2010	11/30/2010
Responses	518,968	0	498,868
Time Burden (Hours)	2,244,817	0	2,077,017
Cost Burden (Dollars)	0	0	0

---

Abstract: Form 945 is used to report income tax withholding on nonpayroll payments including backup withholding and withholding on pensions, annuities, IRA's military retirement and gambling winnings. Form 945-A is used to report nonpayroll tax liabilities. Form 945-V is used by those taxpayers who submit a payment with their return.

---

Authorizing Statute(s): US Code: 26 USC 3402(o)(1)(B) Name of Law: Income tax collected at source
  

Citations for New Statutory Requirements: US Code: 26 USC 3402(o)(1)(B) Name of Law: Income tax collected at source

---

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

---

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	72 FR 19764	04/19/2007
30-day Notice:	Federal Register Citation:	Citation Date:
	72 FR 44609	08/08/2007
Did the Agency receive public comments on this ICR? No

---

Number of Information Collection (IC) in this ICR: 3

IC Title	Form No.	Form Name
Annual Return of Withheld Federal Income Tax; Annual Record of Federal Tax Liability; and Form 945 Payment Voucher	945	Annual Return of Withheld Federal Income Tax
Form 945-A - Annual Record of Federal Tax Liability	945-A	Annual Record of Federal Tax Liability
Form 945-X - Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund	945-X	Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund

---

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	518,968	498,868	20,000	100	0	0
Annual Time Burden (Hours)	2,244,817	2,077,017	167,800	0	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: Changing Regulations

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: Final regulations relating to employment tax adjustments and employment tax refund claims. The final regulations modify the process for making interest-free adjustments for both underpayments and overpayments of Federal Insurance Contributions Act (FICA) and Railroad Retirement Tax Act (RRTA) taxes and Federal income tax withholding (ITW) under sections 6205(a) and 6413(a), respectively, of the Internal Revenue Code (Code). These regulations also modify the process for filing claims for refund of overpayments of employment taxes under sections 6402 and 6414. We are reporting an increase of 100 responses to correct differences with OMB records.

---

Annual Cost to Federal Government: $50,000

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

---

Common Form ICR:  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:

(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: 12/16/2008

---