Form 945 and 945V: Annual Return of Withheld Federal Income Tax/Voucher; Form 945-A: Annual Record of Federal Tax Liability; Form 945-X Annual Return of Withheld Federal Income Tax, Claim, Refund

Forms and Documents

Document	Type	Status	Availability
Form 945-A Form 945-A - Annual Record of Federal Tax Liability	Form and Instruction	Modified	Available
Form Form-945 and 945V Form 945 and 945V: Annual Return of Withheld Federal Income Tax/Voucher;	Form	Modified	Available
Expiration Explanation.doc	Supplementary Document	Uploaded 2010-11-09	Available
Supporting Statement for Form 945.doc	Supporting Statement A	Uploaded 2011-01-31	Available

IC Document Collections

IC ID	Collection	Type	Status	Form
187529	Form 945-X - Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund	Instruction	Modified
187528	Form 945-A - Annual Record of Federal Tax Liability	Form and Instruction	Modified
18320	Form 945 and 945V: Annual Return of Withheld Federal Income Tax/Voucher;	Form	Modified

ICR Details

OMB Control No: 1545-1430	ICR Reference No: 201011-1545-004
Status: Historical Active	Previous ICR Reference No: 200812-1545-019
Agency/Subagency: TREAS/IRS	Agency Tracking No: jg-1545-004
Title: Form 945 and 945V: Annual Return of Withheld Federal Income Tax/Voucher; Form 945-A: Annual Record of Federal Tax Liability; Form 945-X Annual Return of Withheld Federal Income Tax, Claim, Refund
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved with change	Conclusion Date: 01/31/2011
	Date Received in OIRA: 11/30/2010
Terms of Clearance: Changes made to supporting statement to address changes to burden.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2014	36 Months From Approved	01/31/2011
Responses	518,968	0	518,968
Time Burden (Hours)	3,596,690	0	2,244,817
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-V, Payment Voucher, is used if you are making a payment with Form 945, Annual Return of Withheld Federal Income Tax. Form 945-A is used to report nonpayroll tax liabilities. Form 945-X is used to correct errors made on Form 945, Annual Return of Withheld Federal Income Tax, for one year only.

---

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

Citations for New Statutory Requirements: None

---

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:
	75 FR 51707	08/23/2010
30-day Notice:	Federal Register Citation:	Citation Date:
	75 FR 73162	11/29/2010
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
Form 945 and 945V: Annual Return of Withheld Federal Income Tax/Voucher;	Form-945 and 945V	Form 945 and 945V: Annual Return of Withheld Federal Income Tax/Voucher;
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 Federal Tax Liability or Claim or 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	518,968	0	0	0	0
Annual Time Burden (Hours)	3,596,690	2,244,817	0	0	1,351,873	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: A correction was made to a previous burden calculation. There were no changes made to the forms.

---

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]? 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

---

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: 11/30/2010

---