Employer's Quarterly Federal Tax Return

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form Form 941 Employee's Quarterly Federal Tax Return	Form	Modified	Available
Form Schedule R (Form 9 Allocation Schedule for Aggregated Form 941 Filers	Form and Instruction	Modified	Available
Form 941SS-V OTC Payment Voucher	Form and Instruction	Modified	Available
Form 941-V (SS) Payment Voucher	Form and Instruction	Modified	Available
Form 941-V (PR) Comprobante de Pago	Form and Instruction	Modified	Available
Form 941-V (PR) Comprobante de Pago	Form and Instruction	Modified	Available
Form 941-V - Preprinted payment voucher	Form	Modified	Available
Form 941-V (OTC) Payment Voucher	Form and Instruction	Modified	Available
Form 941-X (PR) Ajuste a la Declaracion Federal TRIMESTRAL del Patrono o Reclamacion de Reembolso	Form	Modified	Available
Form 941-X Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund	Form	Modified	Available
Form 941-SS Employer's QUARTERLY Federal Tax Return: American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands	Form	Modified	Available
Form Anexo B (Forma 941 Registro de la Obligacion Contributiva para los Depositantes de Itinerario Bisemanal	Form	Modified	Available
Form 941-PR Planilla para la Declaracion Federal TRIMESTRAL del Patrono	Form	Modified	Repair queued
Form Schedule D (Form 9 Report for Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations	Form	Modified	Available
Form Schedule B (Form 9 Report of Tax Liability for Semiweekly Schedule Depositors	Form	Modified	Available
ombat1.doc	Supplementary Document	Uploaded 2010-05-17	Available
941, 941-PR, 941-SS-Sup.doc	Supporting Statement A	Uploaded 2010-05-19	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
39380	Forms 941, Employer's Quarterly Federal Tax Return; American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands	Instruction	Modified
39380	Forms 941, Employer's Quarterly Federal Tax Return; American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands	Form	Modified	Employee's Quarterly Federal Tax Return
190971	Schedule R (Form 941) - Allocation for Aggregate Form 941 Filers	Form and Instruction	Modified	Allocation Schedule for Aggregated Form 941 Filers
187195	Form 941SS -V - Payment Voucher (OTC)	Form and Instruction	Modified	Payment Voucher
187193	Form 941SS -V -(Preprinted)	Form and Instruction	Modified	Payment Voucher
187191	Form 941-V (PR) (Preprinted) - Payment Voucher	Form and Instruction	Modified	Comprobante de Pago
187190	Form 941-V (PR) - Payment voucher (OTC)	Form and Instruction	Modified	Comprobante de Pago
187189	Form 941-V - Payment voucher (Preprinted) and (OTC)	Form	Modified	payment voucher
187189	Form 941-V - Payment voucher (Preprinted) and (OTC)	Form and Instruction	Modified	Payment Voucher
187188	Form 941-X (PR) - Ajuste a la Declaracion Federal TRIMESTRAL del Patrono o Reclamo de Reembolso	Instruction	Modified
187188	Form 941-X (PR) - Ajuste a la Declaracion Federal TRIMESTRAL del Patrono o Reclamo de Reembolso	Form	Modified	Ajuste a la Declaracion Federal TRIMESTRAL del Patrono o Reclamacion de Reembolso
187187	Form 941-X - Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund	Form	Modified	Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund
187187	Form 941-X - Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund	Instruction	Modified
187186	Form 941-SS - Employer's Quarterly Federal Tax Return; American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands	Instruction	Modified
187186	Form 941-SS - Employer's Quarterly Federal Tax Return; American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands	Form	Modified	Employer's QUARTERLY Federal Tax Return: American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands
187185	Anexo B, (Forma 941-PR) - Registro de la Obligacion Contributiva para los Despositantes de Itinerario Bisemanual	Instruction	Modified
187185	Anexo B, (Forma 941-PR) - Registro de la Obligacion Contributiva para los Despositantes de Itinerario Bisemanual	Form	Modified	Registro de la Obligacion Contributiva para los Depositantes de Itinerario Bisemanal
187184	Form 941-PR - Planilla para la Declaracion Federal TRIMESTRAL del Patrono	Instruction	Modified
187184	Form 941-PR - Planilla para la Declaracion Federal TRIMESTRAL del Patrono	Form	Modified	Planilla para la Declaracion Federal TRIMESTRAL del Patrono
187183	Scedule D (Form 941) - Report for Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations	Form	Modified	Report for Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations
187183	Scedule D (Form 941) - Report for Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations	Instruction	Modified
187174	Schedule B (Form 941) - Report of Tax Liability for Semiweekly Schedule Depositors	Instruction	Modified
187174	Schedule B (Form 941) - Report of Tax Liability for Semiweekly Schedule Depositors	Form	Modified	Report of Tax Liability for Semiweekly Schedule Depositors

ICR Details

OMB Control No: 1545-0029	ICR Reference No: 201005-1545-038
Status: Historical Active	Previous ICR Reference No: 201004-1545-003
Agency/Subagency: TREAS/IRS	Agency Tracking No: Requesting approval by 5/19/2010
Title: Employer's Quarterly Federal Tax Return
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 05/19/2010
OIRA Conclusion Action: Approved without change	Conclusion Date: 05/19/2010
Retrieve Notice of Action (NOA)	Date Received in OIRA: 05/17/2010
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2010	6 Months From Approved	05/31/2010
Responses	37,810,463	0	37,810,463
Time Burden (Hours)	388,256,964	0	318,884,262
Cost Burden (Dollars)	0	0	0

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Abstract: Form 941 is used by employers to report payments made to employees subject to income and social security/Medicare taxes and the amounts of these taxes. Form 941-PR is used by employers in Puerto Rico to report social security and Medicare taxes only. Form 941-SS is used by employers in the U.S. possessions to report social security and Medicare taxes only. Schedule B is used by employers to record their employment tax liability.

Emergency Justfication: The changes to the 2nd Quarter 2010 Form 941 were necessary allow employers to claim the social security tax exemption, as provided in P.L. 111-147 ( The Hiring Incentives to Restore Employment Act), section 101 (new IRC section 3111(d)). Employers are allowed an exemption for their share of social security taxes paid on qualified wages paid to qualified employees, as defined by P.L. 111-147. Lines 6a thru 6d of Form 941 were added to report the number of these employees, the wages they were paid, and the amount of the exemption. Lines 12c-12e on Form 941 were added to allow the employer a credit for payment of their share of social security taxes paid on qualified wages paid to qualified employees from March 19, 2010 through March 31, 2010. As such, the calculations on existing lines were revised to include the exemption. We have solicited comments through a prior Federal register notice. We will also issue a new 60-day FRN once the final forms are released to the public. Taxpayers must receive the guidance outlined in these forms as soon as possible. Failure to provide these forms to the public could result in an adverse financial impact on the taxpaying public and hinder the mission of the IRS. The new law is effective for business filing the 2nd quarter returns. Thus, we are requesting an emergency Paperwork Reduction Act review May 19, 2010.

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Authorizing Statute(s): US Code: 26 USC 3102 Name of Law: Deduction of tax from wages
   US Code: 26 USC 3111(d) Name of Law: Rate of tax
   US Code: 26 USC 3405 Name of Law: Special rules for pensions, annuities, and certain other deferred income
   US Code: 26 USC 3501 Name of Law: Collection and payment of taxes
   US Code: 26 USC 3504 Name of Law: Acts to be performed by agents
   US Code: 26 USC 3101 Name of Law: Rate of tax
  

Citations for New Statutory Requirements: PL: Pub.L. 111 - 147 101 Name of Law: Hiring Incentives to Restore Employment Act

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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 57396	11/05/2009
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 14

table that charts list of burden

IC Title	Form No.	Form Name
Anexo B, (Forma 941-PR) - Registro de la Obligacion Contributiva para los Despositantes de Itinerario Bisemanual	Anexo B (Forma 941-PR)	Registro de la Obligacion Contributiva para los Depositantes de Itinerario Bisemanal
Form 941-PR - Planilla para la Declaracion Federal TRIMESTRAL del Patrono	941-PR	Planilla para la Declaracion Federal TRIMESTRAL del Patrono
Form 941-SS - Employer's Quarterly Federal Tax Return; American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands	941-SS	Employer's QUARTERLY Federal Tax Return: American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands
Form 941-V (PR) (Preprinted) - Payment Voucher	941-V (PR)	Comprobante de Pago
Form 941-V (PR) - Payment voucher (OTC)	941-V (PR)	Comprobante de Pago
Form 941-V - Payment voucher (Preprinted) and (OTC)	941-V (OTC), 941-V - Preprinted	Payment Voucher ,   payment voucher
Form 941-X (PR) - Ajuste a la Declaracion Federal TRIMESTRAL del Patrono o Reclamo de Reembolso	941-X (PR)	Ajuste a la Declaracion Federal TRIMESTRAL del Patrono o Reclamacion de Reembolso
Form 941-X - Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund	941-X	Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund
Form 941SS -V - Payment Voucher (OTC)	941SS-V OTC	Payment Voucher
Form 941SS -V -(Preprinted)	941-V (SS)	Payment Voucher
Forms 941, Employer's Quarterly Federal Tax Return; American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands	Form 941	Employee's Quarterly Federal Tax Return
Scedule D (Form 941) - Report for Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations	Schedule D (Form 941)	Report for Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations
Schedule B (Form 941) - Report of Tax Liability for Semiweekly Schedule Depositors	Schedule B (Form 941)	Report of Tax Liability for Semiweekly Schedule Depositors
Schedule R (Form 941) - Allocation for Aggregate Form 941 Filers	Schedule R (Form 941)	Allocation Schedule for Aggregated Form 941 Filers

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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	37,810,463	37,810,463	0	0	0	0
Annual Time Burden (Hours)	388,256,964	318,884,262	69,372,702	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: Form 941 is used by employers to report payments made to employees subject to income and social security/Medicare taxes and the amounts of these taxes. The changes to the 2nd Quarter 2010 Form 941 were necessary to allow employers to claim the social security tax credit and tax exemption, as provided in P.L. 111-147 ( The Hiring Incentives to Restore Employment Act), section 101 (new IRC section 3111(d)). Qualified employer’s social security tax credit Qualified employers are allowed a credit in the second quarter of 2010 for their share (6.2%) of social security tax on wages/tips paid to qualified employees after March 18, 2010, and before April 1, 2010. Lines 12c-12e on Form 941 were added to allow the employer a credit for payment of their share of social security taxes paid on qualified wages paid to qualified employees from March 19, 2010 through March 31, 2010. Qualified employer’s social security tax exemption Qualified employers are allowed an exemption for their share (6.2%) of social security taxes on wages/tips paid to qualified employees after March 31, 2010, and before January 1, 2011. Lines 6a thru 6d, of Form 941, were added to report the number of these employees, the wages they were paid, and the amount of the exemption. The result of these changes is a total burden increase of 69,372,702 hours.

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Annual Cost to Federal Government: $12,235,028

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: 05/17/2010

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