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. Form 944 is also
provided in Spanish, Form 944(SP). 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. Form 944-X is also available in Spanish, Form
944-X(SP).
US Code:
26
USC 6011 Name of Law: General requirement of return, statement,
or list
The agency has updated the
number of responses for Forms 944, 944(SP), 944-X, and 944-X(SP)
based on its most recent data on the number of filings. In
addition, Form 944-X (PR) has been removed from the collection
(agency discretion/cutting redundancy). It has become obsolete as
Form 944-X (SP) serves the same purpose. The method for calculating
burden for the Spanish version of the Forms (944-X and 944-X(SP))
was updated to be in line with the method used to calculate the
English version. Burden for both versions of the forms should be
the same, as they contain the same request for information and
instructions are the same. The cumulative change for all the Forms
in the collection is a reduction of 10,000 respondents due to
change in agency discretion resulting in a reduction of 1,885,200
in burden hours. And an overall reduction in estimated filers of
863,000 resulting in a reduction of 11,625,530 in burden hours.
Form 944 had 547,000 less filers resulting in a 8,054,110 hour
burden reduction. Form 944(SP) had form changes due to agency
discretion that reduced the preparation time from 95.15 hours per
response to 54.60 hours per response resulting in a reduction of
burden of 1,733,420 hours. Additionally, there were 118,000 less
filers resulting in a 29,920 hour burden reduction. Form 944-X had
98,100 less filers resulting in a 2,012,031 hour burden reduction.
Form 944-X(SP) had form changes due to agency discretion that
reduced the preparation time from 20.51 hours per response to 15.31
hours per response resulting in a reduction of burden of 520 hours.
Additionally, there were 99,900 less filers resulting in a
1,529,469 hour burden reduction. Form 944-X (PR) has been removed
from the collection (agency discretion) and contributes to the
decrease in burden by 152,300 hours. It has become obsolete as Form
944-X (SP) serves the same purpose.
$1,722,708
No
Yes
Yes
No
No
No
Uncollected
D Decasseres 2029274268
No
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:
(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;
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.
Form 944 Employer's Annual Employment Tax Return
2017-12-13_SS_1545-2007r.doc
Employer's Annual Employment Tax Return