Employer's Annual Federal Unemployment (FUTA) Tax Return (Form 940); Planilla Para La Declaracion Anual Del Patrono-La Contribucion Federal Para El Desempleo (FUTA)(Form 940-PR)

Forms and Documents

Document Name	Status
Form 940 Employer's Annual Federal Unemployment (FUTA) Tax Return Form	Modified
Form Schedulr R (Form 9 Schedule R - Allocation Schedule for Aggregate Form 940 Filers Form	New
Form Schedule A (Form 9 Anexo A (Form 940PR) Form and Instruction	Modified
Form 940-PR Form 940-PR - Planilla Para la Declaracion anual del Patrono de la contribcion Federal para el desempleo Form	Modified
Form Schedule A (Form 9 Schedule A (Form 940) - Multi-State Employer and Credit Reduction Information Form	Modified
Non-Display Expiration Date Statement.docx Supplementary Document	2011-09-12
Supporting_Statement 1545-0028 REV SEP2011.doc Supporting Statement A	2011-09-12

IC Document Collections

IC ID	Document Title	Status
39373	Employer's Annual Federal Unemployment (FUTA) Tax Return Form	Modified
194555	Schedule R - Allocation Schedule for Aggregate Form 940 Filers Form	New
190954	Anexo A (Form 940PR) Form and Instruction	Modified
190953	Form 940PR OTC payment voucher Other-payment voucher	Removed
190952	Form 940PR preprinted payment voucher Other-payment voucher	Modified
190951	Form 940-PR Worksheet Other-Worksheet	Modified
190950	Form 940-PR - Planilla Para la Declaracion anual del Patrono de la contribcion Federal para el desempleo Form	Modified
190948	Schedule A (Form 940) - Multi-State Employer and Credit Reduction Information Form	Modified
190947	Form 940 OTC payment voucher Other-payment voucher	Modified
190945	Form 940 preprinted voucher Other-payment voucher	Modified
190942	Form 940 Worksheet Other-worksheet	Modified

ICR Details

OMB Control No: 1545-0028	ICR Reference No: 201009-1545-023
Status: Historical Inactive	Previous ICR Reference No: 200909-1545-036
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Employer's Annual Federal Unemployment (FUTA) Tax Return (Form 940); Planilla Para La Declaracion Anual Del Patrono-La Contribucion Federal Para El Desempleo (FUTA)(Form 940-PR)
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Preapproved	Conclusion Date: 11/03/2011
	Date Received in OIRA: 09/12/2011
Terms of Clearance: Pre-approval contingent upon no substantive changes to this collection after adoption of the final rule. Otherwise this collection should be re-submitted to OMB for review.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2014	03/31/2013	01/31/2014
Responses	7,000,920	0	6,994,920
Time Burden (Hours)	105,295,370	0	105,216,730
Cost Burden (Dollars)	0	0	0

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Abstract: IRC section 3301 imposes a tax on employees based on the first $7,000 of taxable annual wages paid to each employee. IRS uses the information reported on Forms 940 and 940-PR (Puerto Rico) to ensure that employers have reported and figured the correct FUTA Wages and tax.

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Authorizing Statute(s): US Code: 26 USC 3301 Name of Law: Rate of tax
   US Code: 26 USC 3302 Name of Law: Credits against tax
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 3504 Name of Law: Acts to be performed by agent
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1545-BI21	Proposed rulemaking	75 FR 1735	01/13/2010

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 10

IC Title	Form No.	Form Name
Schedule R - Allocation Schedule for Aggregate Form 940 Filers	Schedulr R (Form 940)	Allocation Schedule for Aggregate Form 940 Filers
Schedule A (Form 940) - Multi-State Employer and Credit Reduction Information	Schedule A (Form 940)	Multi-State Employer and Credit Reduction Information
Employer's Annual Federal Unemployment (FUTA) Tax Return	940	Employer?s Annual Federal Unemployment (FUTA) Tax Return
Form 940 Worksheet
Form 940-PR - Planilla Para la Declaracion anual del Patrono de la contribcion Federal para el desempleo	940-PR	Planilla Para La Declaracion Anual Del Patrono-La Contribucion Federal Para El Desempleo
Form 940PR preprinted payment voucher
Form 940 preprinted voucher
Anexo A (Form 940PR)	Schedule A (Form 940PR)	Anexo A
Form 940 OTC payment voucher
Form 940-PR Worksheet
Form 940PR OTC payment voucher

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ICR Summary of Burden

	Total Request	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	7,000,920	6,994,920	0	6,000	0	0
Annual Time Burden (Hours)	105,295,370	105,216,730	0	78,640	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: Changing Forms

Short Statement: IRS uses the information reported on Forms 940 and 940-PR (Puerto Rico) to ensure that employers have reported and figured the correct FUTA Wages and tax. New form Schedule R is being developed for aggregate filers of Form 940 for the following reason: The proposed regs stated above would amend the employment tax regs under section 3504 so that a third party whom the IRS has authorized to act as an agent for service recipients for withholding and FICA tax purposes may also act as an agent regarding FUTA taxes imposed on wages paid for home care services. The proposed regs define "home care service recipient" as an individual who is enrolled in a program administered by a federal, state, or local government agency that provides federal, state, or local government funds to pay, in whole or in part, for the provision of home care services, as defined in the proposed regs. The agent may report on its aggregate FUTA tax return the state unemployment contributions paid into a state unemployment fund on the service recipient's behalf as a credit under section 3302 against the FUTA tax. New Schedule R (Form 940) and its continuation sheet are created to identify the clients by EIN and allocate the clients' federal income tax withholding amounts being reported on the agent's aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Agents will be required to attach Schedule R (Form 940) and any continuation sheets to Form 940 calendar year 2011. The Small Business/Self-Employed (SB/SE), Specialty Programs, within the IRS, requested the creation of Schedule R (Form) to assist with the SB/SE Compliance Program. The creation of this new Schedule R (940) will result in an increase in the estimated number of responses by 7,000 and an increase in the total estimated burden by 79,380 hours. Also, The over-the-counter payment voucher for Form 940-PR has been removed as these payments are not filed through the Form 940PR-V; this will result in an estimated burden decrease of 1,000 responses and 740 hours. Total program changes will increase the responses by 6,000 and the burden hours by 78,640, for a total of 105,295,370 hours requested.

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Annual Cost to Federal Government: $11,443

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]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

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: 09/12/2011

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