Form 1099 MISC - Miscellaneous Income

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 1099-MISC Miscellaneous Income	Form	Modified	Available
TD 8599_60FR36995_19JUL1995.pdf	Supplementary Document	Uploaded 2013-12-11	Available
Justification for Change_DEC2013.doc	Justification for No Material/Nonsubstantive Change	Uploaded 2013-12-11	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
39534	Miscellaneous Income	Form	Modified

ICR Details

OMB Control No: 1545-0115	ICR Reference No: 201305-1545-033
Status: Historical Inactive	Previous ICR Reference No: 201212-1545-016
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 1099 MISC - Miscellaneous Income
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: Improperly submitted and continue	Conclusion Date: 05/09/2014
	Date Received in OIRA: 12/17/2013
Terms of Clearance: IRS will resubmit the collection with a more detailed explanation on why there was a reduction of 2,384,374 burden hours attributed to a program change.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2016	03/31/2016	06/30/2016
Responses	79,480,844	0	79,480,844
Time Burden (Hours)	24,639,062	0	24,639,062
Cost Burden (Dollars)	0	0	0

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Abstract: Form 1099-MISC is used by payers to report payments of $600 or more of rents, prizes and awards, medical and health care payments, nonemployee compensation, and crop insurance proceeds, $10 or more of royalties, any amount of fishing boat proceeds, certain substitute payments, golden parachute payments, and an indication of direct sales of $5,000 or more.

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Authorizing Statute(s): US Code: 26 USC 6045(d) Name of Law: Statements required in case of certain substitute payments.
   US Code: 26 USC 6050A Name of Law: Reporting requirements of certain fishing boat operators.
   US Code: 26 USC 6041 Name of Law: Information at source.
  

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:
	77 FR 61830	10/11/2012
30-day Notice:	Federal Register Citation:	Citation Date:
	78 FR 9452	02/08/2013
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

table that charts list of burden

IC Title	Form No.	Form Name
Miscellaneous Income	1099-MISC_2014, 1099-MISC	Miscellaneous Income ,   Miscellaneous Income

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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: Yes

Burden Reduction Due to: Changing Regulations

Short Statement: An adjustment has been made to the number of respondents for this reporting cycle and reflects an increase of 1,436,051 responses and 402,044 burden hours. Boxes 11, Foreign tax paid, and 12, Foreign country or U.S. possession, have been deleted from the Form 1099-MISC. This information is to be reported on Form 8966, Foreign Asset Tax Compliance Act Report. A reduction of 2,384,374 burden hours is attributed to program change.

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Annual Cost to Federal Government: $346,896

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: 12/17/2013

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