Employer Credit for Paid Family and Medical Leave

Forms and Documents

Document Name	Status
Form Form 8994 Employer Credit for Paid Family and Medical Leave Form	New
2018-10-11_SS_1545-xxxx_F8994r.docx Supporting Statement A	2018-10-11

IC Document Collections

IC ID	Document Title	Status
233457	Employer Credit for Paid Family and Medical Leave Form	New

ICR Details

OMB Control No: 1545-2282	ICR Reference No: 201810-1545-009
Status: Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Employer Credit for Paid Family and Medical Leave
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/19/2018
	Date Received in OIRA: 12/12/2018
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2021	36 Months From Approved
Responses	660,000	0	0
Time Burden (Hours)	1,280,400	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: The law establishes a credit for employers that provide paid family and medical leave to employees. This is a general business credit employers may claim, based on wages paid to qualifying employees while they are on family and medical leave, subject to certain conditions. The credit is for wages paid beginning after December 31, 2017 and it is not available for wages paid beginning after December 31, 2019, Supporting documentation is attached.

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Authorizing Statute(s): PL: Pub.L. 115 - 97 13403 Name of Law: Tax Cuts and Jobs Act
   US Code: 26 USC 45S Name of Law: Employer credit for paid family and medical leave
  

Citations for New Statutory Requirements: PL: Pub.L. 115 - 97 13403 Name of Law: Tax Cuts and Jobs Act of 2017

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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 46019	09/11/2018
30-day Notice:	Federal Register Citation:	Citation Date:
	83 FR 63967	12/12/2018
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
Employer Credit for Paid Family and Medical Leave	Form 8994	Employer Credit for Paid Family and Medical Leave

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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	660,000	0	660,000	0	0	0
Annual Time Burden (Hours)	1,280,400	0	1,280,400	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: Form 8994 is a new form that will be used to claim the new employer credit for paid family and medical leave for wages paid in tax years beginning after December 2017. Because this new credit is a general business credit, the credit for filers who are not partnerships or S corporations will flow to Form 3800 where these filers will figure their tax liability limitation. The credit is scheduled to expire for wages paid in tax years beginning after 2019 [P.L. 115-97, section 13403; IRC 45S].

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Annual Cost to Federal Government: $3,500

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.     No

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.     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: 12/12/2018

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