Employer's Annual Employment Tax Return

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 944 Employer's Annual Employment Tax Return	Form	Modified	Available
Form 944-X (PR) Form 944-X (PR) - Ajuste a la Declaración Federal ANUAL del Patrono o Reclamación de Reembolso	Form	Removed	Available
Form 944-X(SP) Form 944-X (SP) - Ajuste a la Declaración Federal ANUAL del Empleador o Reclamación de Reembolso	Form	Modified	Available
Form 944 (SP) Form 944(SP) - Declaracion Federal Anual de Impuestos del Patrono o Empleador	Form	Modified	Available
2017-12-13_SS_1545-2007r.doc	Supporting Statement A	Uploaded 2017-12-13	Available
ombat1.doc	Supplementary Document	Uploaded 2012-12-05	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
43913	Employer's Annual Employment Tax Return	Form	Modified
196710	Form 944-X (PR) - Ajuste a la Declaración Federal ANUAL del Patrono o Reclamación de Reembolso	Form	Removed
196708	Form 944-X (SP) - Ajuste a la Declaración Federal ANUAL del Empleador o Reclamación de Reembolso	Form	Modified
187537	Form 944-X - Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund	Instruction	Modified
187535	Form 944(SP) - Declaracion Federal Anual de Impuestos del Patrono o Empleador	Form	Modified

ICR Details

OMB Control No: 1545-2007	ICR Reference No: 201602-1545-020
Status: Active	Previous ICR Reference No: 201110-1545-046
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Employer's Annual Employment Tax Return
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: 12/14/2017
	Date Received in OIRA: 02/29/2016
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2020	36 Months From Approved	12/31/2017
Responses	137,000	0	1,010,000
Time Burden (Hours)	2,191,570	0	15,702,300
Cost Burden (Dollars)	0	0	0

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Abstract: 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).

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Authorizing Statute(s): US Code: 26 USC 6011 Name of Law: General requirement of return, statement, or list
  

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 77704	12/15/2015
30-day Notice:	Federal Register Citation:	Citation Date:
	81 FR 10367	02/29/2016
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 4

table that charts list of burden

IC Title	Form No.	Form Name
Form 944-X (PR) - Ajuste a la Declaración Federal ANUAL del Patrono o Reclamación de Reembolso	944-X (PR)	Ajuste a la Declaracion Federal ANUAL del Patrono o Reclamacion de Reembolso
Employer's Annual Employment Tax Return	944	Employer's ANNUAL Federal Tax Return
Form 944(SP) - Declaracion Federal Anual de Impuestos del Patrono o Empleador	944 (SP)	Declaración Federal ANUAL de Impuestos del Patrono o Empleador
Form 944-X - Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund	944-X	Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund
Form 944-X (SP) - Ajuste a la Declaración Federal ANUAL del Empleador o Reclamación de Reembolso	944-X(SP)	Ajuste a la Declaración Federal ANUAL del Empleador o Reclamación de Reembolso

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ICR Summary of Burden

table that charts list 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	137,000	1,010,000	0	-10,000	-863,000	0
Annual Time Burden (Hours)	2,191,570	15,702,300	0	-1,885,200	-11,625,530	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: 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.

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Annual Cost to Federal Government: $1,722,708

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

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: 02/29/2016

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