Household Employment Taxes

Forms and Documents

Document Name	Status
Form Schedule H (Form 1 Household Employment Taxes Form and Instruction	Modified
2009 Burden.PDF Supplementary Document	2009-09-02
1040_SupStat.doc Supporting Statement A	2009-08-25
Change Worksheet 2009.doc Justification for No Material/Nonsubstantive Change	2009-08-25

IC Document Collections

IC ID	Document Title	Status
43897	Household Employment Taxes Form and Instruction	Modified

ICR Details

OMB Control No: 1545-1971	ICR Reference No: 200908-1545-013
Status: Historical Active	Previous ICR Reference No: 200809-1545-001
Agency/Subagency: TREAS/IRS	Agency Tracking No: db-1971-013
Title: Household Employment Taxes
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 11/12/2009
	Date Received in OIRA: 09/30/2009
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2012	36 Months From Approved	11/30/2009
Responses	168,434	0	24,948
Time Burden (Hours)	734,373	0	119,750
Cost Burden (Dollars)	0	0	0

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Abstract: Schedule H (Form 1040) is used by individuals to report their employment taxes. The data is used to verify that the items reported on the form is correct and also for general statistical use.

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Authorizing Statute(s): US Code: 26 USC 6011 Name of Law: General requirement of return, statement, or list
   US Code: 26 USC 6012 Name of Law: Persons required to make returns of income
   PL: Pub.L. 110 - 28 8246 Name of Law: U.S. Troop Readiness, Veterans’ Care, Katrina Recovery, and Iraq Accountability Appropriations Act
  

Citations for New Statutory Requirements: PL: Pub.L. 110 - 28 Subtitle C Name of Law: Small Business and Work Opportunity Act of 2007

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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:
	74 FR 27238	06/08/2009
30-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 48627	09/23/2009
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
Household Employment Taxes	Schedule H (Form 1040)	Household Employment Taxes

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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	168,434	24,948	2,112	0	141,374	0
Annual Time Burden (Hours)	734,373	119,750	2,556	0	612,067	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: Schedule H (Form 1040) is used by individuals to report their employment taxes. The form has been updated in anticipation of the Department of Labor declaring that Michigan will be subject to a credit reduction in accordance with IRC 3302, which resulted in the addition of a checkbox. Regulation 31.3302(c) has increased the number of filers by 2,112. This will also increase the total burden by 2,556 hours. Corrections were made to correct previous inconsistencies. The burden was updated in October of 2008 and a PDF file of this new burden was submitted in the change request, however, the numbers did not change in the ROCIS database, which caused inconsistencies with the current calculations. To correct these inconsistencies the total number of estimated responses has increased by 141,374 and the total estimated burden is increased by 612,067 hours. The new total estimated burden for this collection is now 734,373 hours.

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Annual Cost to Federal Government: $0

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)? No

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: 09/30/2009

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