Wage and Tax Statements W-2/W-3 Series

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form W-3SS Transmittal of Wage and Tax Statements	Form	Modified	Available
Form W-3PR Informe de Comprobantes de Retencion Transmittal of Withholding Statements	Form	Modified	Available
Form W-3CPR Transmision de Comprobantes de Retencion Corregidos	Form and Instruction	Modified	Available
Form W-3C Transmittal of Corrected Wage and Tax Statements	Form	Modified	Available
Form W-3 Transmittal of Income and Tax Statements	Form	Modified	Available
Form W-2VI U.S. Virgin Islands Wage and Tax Statement	Form	Modified	Available
Form W-2GU Guam Wage and Tax Statement	Form	Modified	Available
Form W-2AS American Samoa Wage and Tax Statement	Form	Modified	Available
Form W-2C Corrected Wage and Tax Statement	Form	Modified	Available
Form W-2 Wage and Tax Statement	Form	Modified	Available
30 day notice - 3-30-20.pdf	Supplementary Document	Uploaded 2020-03-31	Available
1545-0008_2020 Supporting Statementlv_Final.docx	Supporting Statement A	Uploaded 2020-07-13	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
16730	Wage and Tax Statements W-2/W-3 series	Form	Modified	Transmittal of Wage and Tax Statements
16730	Wage and Tax Statements W-2/W-3 series	Form	Modified	Informe de Comprobantes de Retencion Transmittal of Withholding Statements
16730	Wage and Tax Statements W-2/W-3 series	Form and Instruction	Modified	Transmision de Comprobantes de Retencion Corregidos
16730	Wage and Tax Statements W-2/W-3 series	Form	Modified	Transmittal of Corrected Wage and Tax Statements
16730	Wage and Tax Statements W-2/W-3 series	Form	Modified	Transmittal of Income and Tax Statements
16730	Wage and Tax Statements W-2/W-3 series	Form	Modified	U.S. Virgin Islands Wage and Tax Statement
16730	Wage and Tax Statements W-2/W-3 series	Form	Modified	Guam Wage and Tax Statement
16730	Wage and Tax Statements W-2/W-3 series	Form	Modified	American Samoa Wage and Tax Statement
16730	Wage and Tax Statements W-2/W-3 series	Form	Modified	Corrected Wage and Tax Statement
16730	Wage and Tax Statements W-2/W-3 series	Form	Modified	Wage and Tax Statement
16730	Wage and Tax Statements W-2/W-3 series	Instruction	Modified

ICR Details

OMB Control No: 1545-0008	ICR Reference No: 202002-1545-002
Status: Historical Active	Previous ICR Reference No: 201801-1545-010
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Wage and Tax Statements W-2/W-3 Series
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved with change	Conclusion Date: 07/13/2020
Retrieve Notice of Action (NOA)	Date Received in OIRA: 03/31/2020
Terms of Clearance: Burden estimates updated during review.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	07/31/2023	36 Months From Approved	07/31/2020
Responses	254,230,608	0	254,230,608
Time Burden (Hours)	126,988,903	0	1
Cost Burden (Dollars)	0	0	0

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Abstract: Section 6051 of the Internal Revenue Code requires employers to furnish income and withholding statements to employees and to the IRS. Employers report income and withholding information on Form W-2. Forms W-2AS, W-2GU, and W-2VI are variations of the W-2 for use in U.S. possessions. The W-3 series forms transmit W-2 series forms to SSA for processing. The W-2C and W-3C series are used to correct previously filed forms.

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Authorizing Statute(s): US Code: 26 USC 6051 Name of Law: Reciepts for employees
  

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:
	84 FR 64410	11/21/2019
30-day Notice:	Federal Register Citation:	Citation Date:
	85 FR 17618	03/30/2020
Did the Agency receive public comments on this ICR? No

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

table that charts list of burden

IC Title	Form No.	Form Name
Wage and Tax Statements W-2/W-3 series	W-3, W-2VI, W-3C, W-3CPR, W-3PR, W-3SS, W-2, W-2C, W-2AS, W-2GU	Wage and Tax Statement ,   Corrected Wage and Tax Statement ,   American Samoa Wage and Tax Statement ,   Guam Wage and Tax Statement ,   U.S. Virgin Islands Wage and Tax Statement ,   Transmittal of Income and Tax Statements ,   Transmittal of Corrected Wage and Tax Statements ,   Transmision de Comprobantes de Retencion Corregidos ,   Informe de Comprobantes de Retencion Transmittal of Withholding Statements ,   Transmittal of Wage and Tax Statements

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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	254,230,608	254,230,608	0	0	0	0
Annual Time Burden (Hours)	126,988,903	1	0	0	126,988,902	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: IRS is making this submission to renew the OMB approval. There is an increase of 126,988,902 hours of burden being requested due to a change in agency estimates. While these hours were estimated previously in the supporting statement, they were not included as part of the OMB Inventory due to a historic understanding that they were being claimed by another agency (Social Security Administration), who receives W-2 & W-3 filings directly. After confirming that this burden was not in fact being recorded under any other OMB Control Numbers, IRS has decided to account for it under 1545-0008. This increase does not reflect an actual change in burden on the public, but is solely an administrative correction.

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Annual Cost to Federal Government: $956,536

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? No

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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: 03/31/2020

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