Employer's Annual Federal Unemployment (FUTA) / Planilla para la Declaración Federal Anual del Patrono de la Contribución Federal para el Desempleo

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 940 Employer's Annual Federal Unemployment (FUTA) Tax Return	Form	Modified	Repair queued
Form 940 Employer's Annual Federal Unemployment (FUTA) Tax Return	Form	Modified	Repair queued
Form 940-V (PR) 940-V (PR) Payment Voucher	Form and Instruction	Modified	Repair queued
Form 940-V (PR) 940-V (PR) Payment Voucher	Form and Instruction	Modified	Repair queued
Form Schedule R (Form 9 Allocation Schedule for Aggregate Form 940 Filers	Form	Modified	Repair queued
Form Schedule R (Form 9 Schedule R (Form 940): Allocation Schedule for Aggregate Form 940 Filers	Form	Modified	Repair queued
Form Schedule A PR Multi-State Employer and Credit Reduction Information (Puerto Rican)	Form and Instruction	Modified	Repair queued
Form Schedule A PR Anexo A (Form 940PR)	Form and Instruction	Modified	Repair queued
Form Form 940-PR Worksh Worksheet Line 10 (Form 940)	Form and Instruction	Modified	Repair queued
Form 940 PR Employer's Annual Federal Unemployment (FUTA) Tax Return (Puerto Rican Version)	Form	Modified	Repair queued
Form 940 PR Form 940-PR - Planilla Para la Declaracion anual del Patrono de la contribcion Federal para el desempleo	Form	Modified	Repair queued
Form Schedule A (Form 9 Multi-State Employer and Credit Reduction Information	Form	Modified	Repair queued
Form Schedule A (Form 9 Schedule A (Form 940) - Multi-State Employer and Credit Reduction Information	Form	Modified	Repair queued
Form 940 V Payment voucher (Form 940)	Form	Modified	Repair queued
Form 940 V Form 940 payment voucher	Form	Modified	Repair queued
2020_SS 1545-0028.docx	Supporting Statement A	Uploaded 2020-07-24	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
39373	Employer's Annual Federal Unemployment (FUTA) Tax Return	Instruction	Modified
39373	Employer's Annual Federal Unemployment (FUTA) Tax Return	Form	Modified	Employer's Annual Federal Unemployment (FUTA) Tax Return
39373	Employer's Annual Federal Unemployment (FUTA) Tax Return	Form	Modified
225210	940-V (PR) Payment Voucher	Form and Instruction	Modified	940-V (PR) Payment Voucher
225210	940-V (PR) Payment Voucher	Form and Instruction	Modified
206170	Schedule R (Form 940): Allocation Schedule for Aggregate Form 940 Filers	Form	Modified	Allocation Schedule for Aggregate Form 940 Filers
206170	Schedule R (Form 940): Allocation Schedule for Aggregate Form 940 Filers	Form	Modified
190954	Anexo A (Form 940PR)	Form and Instruction	Modified	Multi-State Employer and Credit Reduction Information (Puerto Rican)
190954	Anexo A (Form 940PR)	Form and Instruction	Modified
190951	Form 940-PR Worksheet	Form and Instruction	Modified	Worksheet Line 10 (Form 940)
190951	Form 940-PR Worksheet	Other-Worksheet	Modified
190950	Form 940-PR - Planilla Para la Declaracion anual del Patrono de la contribcion Federal para el desempleo	Instruction	Modified
190950	Form 940-PR - Planilla Para la Declaracion anual del Patrono de la contribcion Federal para el desempleo	Form	Modified	Employer's Annual Federal Unemployment (FUTA) Tax Return (Puerto Rican Version)
190950	Form 940-PR - Planilla Para la Declaracion anual del Patrono de la contribcion Federal para el desempleo	Form	Modified
190948	Schedule A (Form 940) - Multi-State Employer and Credit Reduction Information	Form	Modified	Multi-State Employer and Credit Reduction Information
190948	Schedule A (Form 940) - Multi-State Employer and Credit Reduction Information	Form	Modified
190947	Form 940 payment voucher	Form	Modified	Payment voucher (Form 940)
190947	Form 940 payment voucher	Form	Modified
190942	Form 940 Worksheet	Other-worksheet	Unchanged

ICR Details

OMB Control No: 1545-0028	ICR Reference No: 202003-1545-004
Status: Historical Active	Previous ICR Reference No: 201610-1545-014
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Employer's Annual Federal Unemployment (FUTA) / Planilla para la Declaración Federal Anual del Patrono de la Contribución Federal para el Desempleo
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: 01/19/2021
Retrieve Notice of Action (NOA)	Date Received in OIRA: 07/30/2020
Terms of Clearance: Supporting statement burden updated during review. OMB understands that the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. OMB expects that future ICRs under this OMB control number will include dollar estimates of annual burden costs to taxpayers calculated using this revised methodology.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2024	36 Months From Approved	01/31/2021
Responses	6,836,052	0	6,836,052
Time Burden (Hours)	105,271,229	0	105,271,229
Cost Burden (Dollars)	0	0	0

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Abstract: IRC section 3301 imposes a tax on employers based on the first $7,000 of taxable annual wages paid to each employee. IRS uses the information reported on Forms 940 and 940-PR (Puerto Rico) to ensure that employers have reported and figured the correct FUTA Wages and tax.

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Authorizing Statute(s): US Code: 26 USC 3302 Name of Law: Credit against tax
   US Code: 26 USC 3301 Name of Law: Rate of Tax
   US Code: 26 USC 3306 Name of Law: Definitions
  

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:
	85 FR 15252	03/17/2020
30-day Notice:	Federal Register Citation:	Citation Date:
	85 FR 45956	07/30/2020
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 9

table that charts list of burden

IC Title	Form No.	Form Name
940-V (PR) Payment Voucher	940-V (PR)	940-V (PR) Payment Voucher
Anexo A (Form 940PR)	Schedule A PR	Multi-State Employer and Credit Reduction Information (Puerto Rican)
Employer's Annual Federal Unemployment (FUTA) Tax Return	940	Employer's Annual Federal Unemployment (FUTA) Tax Return
Form 940 Worksheet
Form 940 payment voucher	940 V	Payment voucher (Form 940)
Form 940-PR - Planilla Para la Declaracion anual del Patrono de la contribcion Federal para el desempleo	940 PR	Employer's Annual Federal Unemployment (FUTA) Tax Return (Puerto Rican Version)
Form 940-PR Worksheet	Form 940-PR Worksheet	Worksheet Line 10 (Form 940)
Schedule A (Form 940) - Multi-State Employer and Credit Reduction Information	Schedule A (Form 940)	Multi-State Employer and Credit Reduction Information
Schedule R (Form 940): Allocation Schedule for Aggregate Form 940 Filers	Schedule R (Form 940)	Allocation Schedule for Aggregate Form 940 Filers

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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	6,836,052	6,836,052	0	0	0	0
Annual Time Burden (Hours)	105,271,229	105,271,229	0	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:

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Annual Cost to Federal Government: $83,116

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.     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? 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: 07/30/2020

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