Justification of Changes to Form

IRS - OMB REVIEW REQUEST FORM
Request for OMB review of currently approved document:
Date:

03/24/2011

Name: David

DeCasseres

Office Symbols: SE:W:CAR:MP:T:B:C
Phone Number:

202-927-4268

Summary of Changes
We added Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, to the list of forms for which and
agent can be assigned. This will allow a home care service recipient receiving home care services through a program
administered by a federal, state, or local government agency to appoint an agent for reporting, depositing, and paying
taxes, and thus not have to file the form themselves, which may be a burden to those who need home assistance.
We added a checkbox for home care service recipients to indicate they are appointing an agent to report, deposit, and
pay FUTA taxes, for purposes of identifying such agents. This will help us identify the population of Form 940 filers
that are home care service recipients for statistical and inference purposes.
We added an address in the "Where to File Chart" for exempt organizations and government entities.
The increase in No. of filers is based on the fact that all Form 940 filers can now appoint an agent, therefore the No. of
filers can increase by the historical number of filers of Form 940.

Impact on Approved Collection
Public
Law No.

Regulation
No.

Other
Code
References

SAMPLE:
PL 109-567

PL 110-289

REG-345675-08

RP 2009-134

+/- 5

Change In IRS Form
& Instructions
No. of Filers
Words
+/- 20,000

+/- 500

Attachments
+/- 1

6,130,000

*Please insert how this new (PL, REG, or other), document will affect the currently approved collection.

Major Changes to the 2011 Form 2678 (Rev. April 2011),
Employer/Payer Appointment of Agent

Page 1
Line 5. We added Form 940 to allow a home care service recipient receiving
home care services through a program administered by a federal, state, or local
government agency to appoint an agent for reporting, depositing, and paying
taxes, revised the Note immediately following to indicate that home care service
recipients can appoint an agent to report, deposit, and pay FUTA taxes, and
added a checkbox after the Note for home care service recipients to indicate they
are appointing an agent to report, deposit, and pay FUTA taxes.
Page 2
Line 9. We added a check box for the agent to indicate they are being appointed
to file tax returns for a home care service recipient receiving home care services
through a program administered by a federal, state, or local government agency.
PL 110-289, the Housing and Economic Recovery Act of 2008.
Page 3
For comments, we added the *[email protected] email address.
Where to File Chart. We added a line for exempt organizations and government
entities. “Where to File Your Taxes” (for Form 2678), on IRS.gov.
http://www.irs.gov/file/article/0,,id=118038,00.html