Consumer Tipping Survey

Forms and Documents

Document Name	Status
Estimating Consumer Tipping Behavior-Review and Recommendations_FINAL_02_05_14.pdf Supplementary Document	2016-08-22
Comparison of Estimates of Tipping Behavior Produced Using Probability and Non-Probability Samples.PDF Supplementary Document	2016-08-22
Research on Consumer Tipping Behavior-Response to OMB Information Request.docx Supplementary Document	2016-08-22
IRS Tipping Report on Cognitive and Usability Testing 1_28_15.pdf Supplementary Document	2015-02-18
Comparison of Probability and Non-Probability Tipping Estimates_REVISED.PDF Supplementary Document	2015-02-18
IRS Consumer Tipping Survey-2016 Supporting Statement-Part A 8_22_16.docx Supporting Statement A	2016-09-20
IRS Consumer Tipping Survey-2016 Supporting Statement-Part B 8_22_16.docx Supporting Statement B	2016-08-22

IC Document Collections

IC ID	Document Title	Status
215049	Tipping Survey Other-Survey	Modified

ICR Details

OMB Control No: 1545-2261	ICR Reference No: 201601-1545-010
Status: Historical Active	Previous ICR Reference No: 201502-1545-001
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Consumer Tipping Survey
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: 09/20/2016
	Date Received in OIRA: 03/10/2016
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	09/30/2019	36 Months From Approved	06/30/2018
Responses	60,000	0	154,000
Time Burden (Hours)	11,144	0	4,717
Cost Burden (Dollars)	0	0	0

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Abstract: The IRS is charged with collecting revenue legally owed to the federal government. One important category of income comes in the form of tips. Previous empirical research has shown income from tips to be significantly underreported, limiting the IRS's ability to collect the proper amount of tax revenue. The IRS believes a new study of consumer tipping practices is needed in order to better understand current tip reporting behavior so tax administrators and policy makers can make the tax system fairer and more efficient. The main goal for this survey effort is to generate statistically valid estimates of tipped income in a variety of services for which no such estimates exist, in addition to providing information on other correlates of tipped income and behavior including, but not limited to, regional or seasonal fluctuations in tipped income.

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Authorizing Statute(s): EO: EO 12862 Name/Subject of EO: Customer Service Surveys
  

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:
	80 FR 67492	11/02/2015
30-day Notice:	Federal Register Citation:	Citation Date:
	81 FR 12784	03/10/2016
Did the Agency receive public comments on this ICR? No

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

IC Title	Form No.	Form Name
Tipping Survey

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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	60,000	154,000	0	0	-94,000	0
Annual Time Burden (Hours)	11,144	4,717	0	0	6,427	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: The main goal for this survey effort is to generate statistically valid estimates of tipped income in a variety of services for which no such estimates exist, in addition to providing information on other correlates of tipped income and behavior including, but not limited to, regional or seasonal fluctuations in tipped income. As such, this survey effort requests a full-fielding of the previously tested pilot survey for the course of calendar year 2016. This will result in an estimated burden increase of 6,427 hours and a decrease in estimated annual responses by 94,000. This form is being submitted to update the current OMB approval.

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Annual Cost to Federal Government: $410,550

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: 03/10/2016

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