Declaration and Signature for Electronic and Magnetic Media Filing Forms: F-8453-EMP, F-8453-FE, F-8879-EMP and F-8879-F

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 8879-EMP Form 8879-EMP, IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945	Form and Instruction	New	Available
Form 8453-EMP form 8453-EMP, Employment tax Declaration for an IRS e-file Return	Form and Instruction	New	Available
Form 8453-FE Form 8453-FE U.S. Estate or Trust Declaration for an IRS e-file Return	Form and Instruction	Modified	Available
Form 8879-F Form 8879-F, IRS e-file Signature Authorization for Form 1041	Form and Instruction	Modified	Available
2018-04-30_SS_1545-0967.docx	Supporting Statement A	Uploaded 2018-06-14	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
231042	Form 8879-EMP, IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945	Form and Instruction	New
230950	form 8453-EMP, Employment tax Declaration for an IRS e-file Return	Form and Instruction	New
228951	Form 8453-FE U.S. Estate or Trust Declaration for an IRS e-file Return	Form and Instruction	Modified
182774	Form 8879-F, IRS e-file Signature Authorization for Form 1041	Form and Instruction	Modified

ICR Details

OMB Control No: 1545-0967	ICR Reference No: 201803-1545-011
Status: Active	Previous ICR Reference No: 201711-1545-007
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Declaration and Signature for Electronic and Magnetic Media Filing Forms: F-8453-EMP, F-8453-FE, F-8879-EMP and F-8879-F
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: 09/04/2018
	Date Received in OIRA: 06/27/2018
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	09/30/2021	36 Months From Approved	08/31/2018
Responses	21,000,881	0	3,924,081
Time Burden (Hours)	53,783,747	0	8,786,379
Cost Burden (Dollars)	0	0	0

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Abstract: Form 8453-EMP is used to authenticate an electronic return originator (ERO) , if any, to transmit by way of third-party . Form 8453-FE is used to authenticate the electronic Form 1041, U.S. Income Tax Return for Estates and Trusts, authorize the electronic filer to transmit via a third-party transmitter, and authorize an electronic fund withdrawal for payment of federal taxes owed. Form 8879-EMP is used if a taxpayer and the electronic return originator (ERO) want to use a personal identification number (PIN) to electronically sign an electronic employment tax return. Form 8879-F is used by an electronic return originator when the fiduciary wants to use a personal identification number to electronically sign an estate's or trust's electronic income tax return, and if applicable consent to electronic funds withdrawal.

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Authorizing Statute(s): US Code: 26 USC 301.6061-1(b) Name of Law: Signing of returns and other documents.
   US Code: 26 USC 1.6012-5 Name of Law: Composite return in lieu of specified form
  

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:
	83 FR 9577	03/06/2018
30-day Notice:	Federal Register Citation:	Citation Date:
	83 FR 30224	06/27/2018
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 8453-FE U.S. Estate or Trust Declaration for an IRS e-file Return	8453-FE	U.S. Estate or Trust Declaration for an IRS e-file Return
Form 8879-F, IRS e-file Signature Authorization for Form 1041	8879-F	IRS e-file Signature Authorization for Form 1041
form 8453-EMP, Employment tax Declaration for an IRS e-file Return	8453-EMP	Employment Tax Declaration for an IRS e-file Return
Form 8879-EMP, IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945	8879-EMP	IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945

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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	21,000,881	3,924,081	0	17,076,800	0	0
Annual Time Burden (Hours)	53,783,747	8,786,379	0	44,997,368	0	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: No

Burden Reduction Due to:

Short Statement: Reasons for change in burden estimates are due to adding Form 8453-EMP and Form 8879-EMP to this information collection request. This change increases the number of responses by 17,076,800 which increases the overall burden by 44,997,368.

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Annual Cost to Federal Government: $300

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: 06/27/2018

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