Reg-111583-07(TD 9405)(Final) -- Employment Tax Adjustments; REG-130074-11 - Rules Relating to Additional Medicare Tax

Forms and Documents

Document Name	Status
Supporting Statement-REV.docx Supporting Statement A	2013-03-18

IC Document Collections

IC ID	Document Title	Status
199155	REG-130074-11 - Rules Relating to Additional Medicare Tax	New
182807	Employment Tax Adjustments	Unchanged

ICR Details

OMB Control No: 1545-2097	ICR Reference No: 201312-1545-002
Status: Historical Active	Previous ICR Reference No: 201012-1545-023
Agency/Subagency: TREAS/IRS	Agency Tracking No: 1545-BK54
Title: Reg-111583-07(TD 9405)(Final) -- Employment Tax Adjustments; REG-130074-11 - Rules Relating to Additional Medicare Tax
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/05/2013
	Date Received in OIRA: 12/05/2013
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	07/31/2016	36 Months From Approved	05/31/2014
Responses	3,400,000	0	1,500,000
Time Burden (Hours)	16,900,000	0	15,000,000
Cost Burden (Dollars)	0	0	0

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Abstract: This document contains proposed amendments to regulations relating to employment tax adjustments and employment tax refund claims. These proposed amendments modify the process for making interest-free adjustments for both underpayments and overpayments of Federal Insurance Contributions Act (FICA) and Railroad Retirement Tax Act (RRTA) taxes and federal income tax withholding (ITW) under sections 6205(a) and 6413(a), respectively, of the Internal Revenue Code (Code).

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Authorizing Statute(s): US Code: 26 USC 6413(a) Name of Law: Special rules applicable to certain employment taxes
   US Code: 26 USC 6205(a) Name of Law: Special rules applicable to certain employment taxes
  

Citations for New Statutory Requirements: PL: Pub.L. 111 - 148 9015 Name of Law: Patient Protection and Affordable Care Act
PL: Pub.L. 111 - 152 1402(b) Name of Law: Health Care and Education Reconciliation Act of 2010

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1545-BK54	Final or interim final rulemaking	78 FR 71468	11/29/2013

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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: 2

IC Title	Form No.	Form Name
REG-130074-11 - Rules Relating to Additional Medicare Tax
Employment Tax Adjustments

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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	3,400,000	1,500,000	1,900,000	0	0	0
Annual Time Burden (Hours)	16,900,000	15,000,000	1,900,000	0	0	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: Treasury Decision 9405, which included a collection of information in the regulations under sections 6011, 6205, 6402, and 6413. Treasury Decision 9405 modified the processes for making interest-free adjustments and claiming refunds of employment taxes under sections 6205, 6413, and 6402, and reflected changes in return requirements under section 6011. The collection of information in Treasury Decision 9405 affected only employers, rather than individual taxpayers. REG-130074-11, Rules Relating to Additional Medicare Tax, proposes to amend the regulations under 6011, 6205, 6402, and 6413 to reflect changes in return requirements and the interest-free adjustment and claims processes for the new Additional Medicare Tax, as added by the Affordable Care Act. While the collection of information in REG-130074-11 is not new (i.e., the current regulations already require the collection of information), it will be expanded to cover the new Additional Medicare Tax. The most significant change from the approved collection (i.e., OMB 1545-2097) regards the proposed regulations under section 6011, which direct individual taxpayers to report Additional Medicare Tax on their individual tax returns. In light of the change to the section 6011 regulations, we expect the number of respondents and responses to increase by 1,900,000 (this is the estimated number of individuals that could be subject to Additional Medicare Tax); the total number of responses is now 3,400,000. We estimate the burden hours to be 16,900,000.

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Annual Cost to Federal Government: $0

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]? Yes

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: 03/21/2013

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