Employer's Quarterly Federal Tax Return

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 8974 Form 8974 Qualified Small Business Payroll Tax Credit for Increasing Research Activities	Form	Unchanged	Available
Form 941 (Sch R) Schedule R (Form 941) - Allocation for Aggregate Form 941 Filers	Form	Modified	Available
Form 941 SS V Form 941SS -V - Payment Voucher (OTC)	Form and Instruction	Modified	Available
Form 941 SS V Form 941SS -V -(Preprinted)	Form and Instruction	Modified	Available
Form 941 V (PR) Form 941-V (PR) (Preprinted) - Payment Voucher	Form and Instruction	Modified	Available
Form 941 V (PR) Form 941-V (PR) - Payment voucher (OTC)	Form and Instruction	Modified	Available
Form 941 V Form 941-V - Payment voucher	Form and Instruction	Modified	Available
Form 941-X PR Form 941-X (PR) - Ajuste a la Declaracion Federal TRIMESTRAL del Patrono o Reclamo de Reembolso	Form	Modified	Available
Form 941-X Form 941-X - Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund	Form	Unchanged	Available
Form 941-PR SCH B Anexo B, (Forma 941-PR) - Registro de la Obligacion Contributiva para los Despositantes de Itinerario Bisemanual	Form	Unchanged	Available
Form 941 (PR) Form 941-PR - Planilla para la Declaracion Federal TRIMESTRAL del Patrono	Form	Modified	Available
Form 941 Sch d Schedule D (Form 941) - Report for Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations	Form	Unchanged	Available
Form 941 Schedule B Schedule B (Form 941) - Report of Tax Liability for Semiweekly Schedule Depositors	Form	Modified	Available
1545-0029 SS 2020-08-26 renewal.docx	Supporting Statement A	Uploaded 2020-08-26	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
39380	Forms 941, Employer's Quarterly Federal Tax Return; American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands	Instruction	Unchanged
240815	Advance Payment of Employer Credits Due to COVID-19	Instruction	Unchanged
227052	Form 8974 Qualified Small Business Payroll Tax Credit for Increasing Research Activities	Form	Unchanged
190971	Schedule R (Form 941) - Allocation for Aggregate Form 941 Filers	Form	Modified
187195	Form 941SS -V - Payment Voucher (OTC)	Form and Instruction	Modified
187193	Form 941SS -V -(Preprinted)	Form and Instruction	Modified
187191	Form 941-V (PR) (Preprinted) - Payment Voucher	Form and Instruction	Modified
187190	Form 941-V (PR) - Payment voucher (OTC)	Form and Instruction	Modified
187189	Form 941-V - Payment voucher	Form and Instruction	Modified
187188	Form 941-X (PR) - Ajuste a la Declaracion Federal TRIMESTRAL del Patrono o Reclamo de Reembolso	Form	Modified
187187	Form 941-X - Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund	Form	Unchanged
187186	Form 941-SS - Employer's Quarterly Federal Tax Return; American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands	Instruction	Unchanged
187185	Anexo B, (Forma 941-PR) - Registro de la Obligacion Contributiva para los Despositantes de Itinerario Bisemanual	Form	Unchanged
187184	Form 941-PR - Planilla para la Declaracion Federal TRIMESTRAL del Patrono	Form	Modified
187183	Schedule D (Form 941) - Report for Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations	Form	Unchanged
187174	Schedule B (Form 941) - Report of Tax Liability for Semiweekly Schedule Depositors	Form	Modified

ICR Details

OMB Control No: 1545-0029	ICR Reference No: 202008-1545-005
Status: Active	Previous ICR Reference No: 202006-1545-015
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Employer's Quarterly Federal 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 without change	Conclusion Date: 12/11/2020
	Date Received in OIRA: 09/29/2020
Terms of Clearance: 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	12/31/2023	36 Months From Approved	12/31/2020
Responses	40,361,546	0	40,361,546
Time Burden (Hours)	580,656,074	0	578,219,960
Cost Burden (Dollars)	0	0	0

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Abstract: Form 941 is used by employers to report payments made to employees subject to income and social security/Medicare taxes and the amounts of these taxes. Form 941-PR is used by employers in Puerto Rico to report social security and Medicare taxes only. Form 941-SS is used by employers in the U.S. possessions to report social security and Medicare taxes only. Schedule B is used by employers to record their employment tax liability. The Form 8974 was developed to determine the portion of the elected amount that can be claimed for the quarter on the Form 941. The new Form 7200, Advance Payment of Employer Credits Due to COVID-19, is used to request an advance payment of the tax credits for qualified sick and qualified family leave wages, and the employee retention credit.

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Authorizing Statute(s): PL: Pub.L. 116 - 127 7001 ad 7003 Name of Law: Families First Coronavirus Response Act
   US Code: 26 USC 3501 Name of Law: Collection and payment of taxes
   PL: Pub.L. 116 - 136 2301 Name of Law: Coronavirus Aid, Relief, and Economic Security (CARES) Act
   US Code: 26 USC 3102 Name of Law: Deduction of tax from wages
   US Code: 26 USC 3405 Name of Law: Special rules for pensions, annuities, and certain other deferred income
   US Code: 26 USC 3504 Name of Law: Acts to be performed by agents
   US Code: 26 USC 3101 Name of Law: Rate of tax
   US Code: 26 USC 3511 Name of Law: Certified professional employer organizations
   US Code: 26 USC 3111(d) Name of Law: Rate of tax
  

Citations for New Statutory Requirements: PL: Pub.L. 116 - 127 7001 and 7003 Name of Law: Families First Coronavirus Response Act
PL: Pub.L. 116 - 136 2301 Name of Law: Coronavirus Aid, Relief, and Economic Security (CARES) Act

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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 42489	07/14/2020
30-day Notice:	Federal Register Citation:	Citation Date:
	85 FR 80660	09/28/2020
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 16

table that charts list of burden

IC Title	Form No.	Form Name
Schedule D (Form 941) - Report for Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations	941 Sch d	Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or
Form 941-V (PR) (Preprinted) - Payment Voucher	941 V (PR)	Payment voucher
Form 941SS -V -(Preprinted)	941 SS V	Payment Voucher
Form 941-X - Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund	941-X	Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund
Form 941-X (PR) - Ajuste a la Declaracion Federal TRIMESTRAL del Patrono o Reclamo de Reembolso	941-X PR	Ajuste a la Declaración Federal TRIMESTRAL del Patrono o Reclamación de Reembolso
Form 941SS -V - Payment Voucher (OTC)	941 SS V	Payment voucher
Form 941-V - Payment voucher	941 V	Payment voucher
Form 941-PR - Planilla para la Declaracion Federal TRIMESTRAL del Patrono	941 (PR)	Planilla para la Declaracion Federal TRIMESTRAL del Patrono
Schedule R (Form 941) - Allocation for Aggregate Form 941 Filers	941 (Sch R)	Allocation Schedule for Aggregate Form 941 Filers
Schedule B (Form 941) - Report of Tax Liability for Semiweekly Schedule Depositors	941 Schedule B	Report of Tax Liability for Semiweekly Schedule Depositors
Anexo B, (Forma 941-PR) - Registro de la Obligacion Contributiva para los Despositantes de Itinerario Bisemanual	941-PR SCH B	Registro de la Obligación Contributiva para los Depositantes de Itinerario Bisemanal
Form 941-SS - Employer's Quarterly Federal Tax Return; American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands	941-SS	Employer's Quarterly Federal Tax Return (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S Virgin Islands)
Forms 941, Employer's Quarterly Federal Tax Return; American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands	941	Employer's Quarterly Federal Tax Return
Form 941-V (PR) - Payment voucher (OTC)	941 V (PR)	Comprobante de Pago ( voucher )
Form 8974 Qualified Small Business Payroll Tax Credit for Increasing Research Activities	8974	Qualified Small Business Payroll Tax Credit for Increasing Research Activities
Advance Payment of Employer Credits Due to COVID-19	7200, 7200(sp)	Advance Payment of Employer Credits Due to COVID-19 ,   Anticipo de Pago de Créditos del Empleador Debido al COVID-19

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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	40,361,546	40,361,546	0	0	0	0
Annual Time Burden (Hours)	580,656,074	578,219,960	2,436,114	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: There have been significant changes to the Form 941 (PR) series, that were not captured under the prior emergency submission. The changes allow for the reporting of new employment tax credits and other tax relief related to COVID-19. The estimated burden has increased due to the changes to the Puerto Rican versions of the form 941 and 941 X. The changes to the overall annual time burden are as follows: Form 941 (PR) increased by 1,383,114 hours (from 2907125 to 1524011). Form 941 X (PR) increased by 1,053,000 (from 2260500 to 1207500).

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Annual Cost to Federal Government: $12,235,028

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? Yes

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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: 09/29/2020

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