Employer's Annual Employment Tax Return

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 944 Employer's ANNUAL Federal Tax Return	Form	Unchanged	Available
Form 944-X (PR) Ajuste a la Declaracion Federal ANUAL del Patrono o Reclamacion de Reembolso	Form	New	Available
Form 944-X (SP) Ajuste a la Declaracion Federal ANUAL del Empleador o Recolamacion de Reembolso	Form	New	Available
Form 944-X Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund	Form	Unchanged	Available
Form 944-SP Declaracion Federal Anual de Impuestos del Patrono o Empleador	Form and Instruction	Unchanged	Available
Justification of Non-material Change.doc	Justification for No Material/Nonsubstantive Change	Uploaded 2011-03-04	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
43913	Employer's Annual Employment Tax Return	Instruction	Unchanged
43913	Employer's Annual Employment Tax Return	Form	Unchanged	Employer's ANNUAL Federal Tax Return
196710	Form 944-X (PR) - Ajuste a la Declaración Federal ANUAL del Patrono o Reclamación de Reembolso	Form	New	Ajuste a la Declaracion Federal ANUAL del Patrono o Reclamacion de Reembolso
196710	Form 944-X (PR) - Ajuste a la Declaración Federal ANUAL del Patrono o Reclamación de Reembolso	Instruction	New
196708	Form 944-X (SP) - Ajuste a la Declaración Federal ANUAL del Empleador o Reclamación de Reembolso	Instruction	New
196708	Form 944-X (SP) - Ajuste a la Declaración Federal ANUAL del Empleador o Reclamación de Reembolso	Form	New	Ajuste a la Declaracion Federal ANUAL del Empleador o Recolamacion de Reembolso
187537	Form 944-X - Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund	Instruction	Unchanged
187537	Form 944-X - Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund	Form	Unchanged	Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund
187535	Form 944-SP - Declaracion Federal Anual de Impuestos del Patrono o Empleador	Form and Instruction	Unchanged	Declaracion Federal Anual de Impuestos del Patrono o Empleador

ICR Details

OMB Control No: 1545-2007	ICR Reference No: 201103-1545-010
Status: Historical Active	Previous ICR Reference No: 200910-1545-017
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Employer's Annual Employment Tax Return
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 without change	Conclusion Date: 04/05/2011
Retrieve Notice of Action (NOA)	Date Received in OIRA: 03/31/2011
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2012	12/31/2012	12/31/2012
Responses	1,010,000	0	900,000
Time Burden (Hours)	15,702,300	0	14,019,000
Cost Burden (Dollars)	0	0	0

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Abstract: Form 944, Employer's ANNUAL Federal Tax Return, is designed so the smallest employers (those whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less) will file and pay these taxes only once a year instead of every quarter. Employers who discover they under or over withheld income taxes from wages or social security or Medicare tax in a prior year use Form 944-X to report those taxes and either make a payment, claim a refund, or request an abatement.

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Authorizing Statute(s): US Code: 26 USC 6011 Name of Law: General requirement of return, statement, or list
  

Citations for New Statutory Requirements: None

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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 40645	08/12/2009
30-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 54879	10/23/2009
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 5

table that charts list of burden

IC Title	Form No.	Form Name
Employer's Annual Employment Tax Return	944	Employer's ANNUAL Federal Tax Return
Form 944-SP - Declaracion Federal Anual de Impuestos del Patrono o Empleador	944-SP	Declaracion Federal Anual de Impuestos del Patrono o Empleador
Form 944-X (PR) - Ajuste a la Declaración Federal ANUAL del Patrono o Reclamación de Reembolso	944-X (PR)	Ajuste a la Declaracion Federal ANUAL del Patrono o Reclamacion de Reembolso
Form 944-X (SP) - Ajuste a la Declaración Federal ANUAL del Empleador o Reclamación de Reembolso	944-X (SP)	Ajuste a la Declaracion Federal ANUAL del Empleador o Recolamacion de Reembolso
Form 944-X - Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund	944-X	Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund

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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	1,010,000	900,000	0	110,000	0	0
Annual Time Burden (Hours)	15,702,300	14,019,000	0	1,683,300	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: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Form 944, Employer's ANNUAL Federal Tax Return, is designed so the smallest employers (those whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less) will file and pay these taxes only once a year instead of every quarter. Employers who discover they under or over withheld income taxes from wages or social security or Medicare tax in a prior year use Form 944-X to report those taxes and either make a payment, claim a refund, or request an abatement. The Form 944-X has been translated into Spanish. Employers, who prefer a Spanish translated form, can use Form 944-X (SP) to report those taxes and either makes a payment, claim a refund, or request abatement. Form 944-X (SP) cannot be used in Puerto Rico. Employers in Puerto Rico use Form 944-X (PR) to provide information and certifications to support prior period adjustments to social security and Medicare taxes reported on Form 944-X (PR). The creation of the two translated versions of the Form 944-X will result in an initial estimated increase of 110,000 responses and a total of 1,683,300 burden hours.

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Annual Cost to Federal Government: $7,500

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: 03/31/2011

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