Form 945 /945V: Annual Return of Withheld Federal Income Tax/Voucher; Form 945-A: Annual Record of Federal Tax Liability; Form 945-X Annual Return of Withheld Federal Income Tax, Claim, Refund;TD8672

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 945-X Form 945-X - Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund	Form	Modified	Missing upstream
Form 945-A Form 945-A - Annual Record of Federal Tax Liability	Form and Instruction	Removed	Repair queued
SS 1545-1430.docx	Supporting Statement A	Uploaded 2021-02-26	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
187529	Form 945-X - Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund	Form	Modified
187528	Form 945-A - Annual Record of Federal Tax Liability	Form and Instruction	Removed
18320	F-945,Annual Return of Withheld Federal Income Tax/Voucher; F-945-A, Annual Record of Federal Tax Liability	Instruction	Modified

ICR Details

OMB Control No: 1545-1430	ICR Reference No: 202101-1545-007
Status: Received in OIRA	Previous ICR Reference No: 201707-1545-016
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 945 /945V: Annual Return of Withheld Federal Income Tax/Voucher; Form 945-A: Annual Record of Federal Tax Liability; Form 945-X Annual Return of Withheld Federal Income Tax, Claim, Refund;TD8672
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 02/26/2021

table that charts list comparision

	Requested	Previously Approved
Expiration Date	36 Months From Approved	02/28/2021
Responses	59,318	220,851
Time Burden (Hours)	411,278	1,509,590
Cost Burden (Dollars)	0	0

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Abstract: Form 945 is used to report income tax withholding on non payroll payments including backup withholding and withholding on pensions, annuities, IRA's military retirement and gambling winnings. Form 945-V, Payment Voucher, is used if you are making a payment with Form 945, Annual Return of Withheld Federal Income Tax. Form 945-A is used to report non payroll tax liabilities. Form 945-X is used to correct errors made on Form 945, Annual Return of Withheld Federal Income Tax, for one year only. TD 8672 , these final regulations requires a person to file form 945, Annual Return of Withheld Federal Income Tax, only for the calendar year in which the person is required to withhold Federal income tax from nonpayroll payments.

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Authorizing Statute(s): US Code: 26 USC 6011 Name of Law: General requirement of return, statement, or list
   US Code: 26 USC 3402 Name of Law: Income tax collected at source
   US Code: 26 USC 3405 Name of Law: Special rules for pensions
   US Code: 26 USC 3501 Name of Law: Collection and payment of taxes
   US Code: 26 USC 3406 Name of Law: Backup withholding
  

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 73352	11/17/2020
30-day Notice:	Federal Register Citation:	Citation Date:
	86 FR 10437	02/19/2021
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

table that charts list of burden

IC Title	Form No.	Form Name
F-945,Annual Return of Withheld Federal Income Tax/Voucher; F-945-A, Annual Record of Federal Tax Liability	945 & 945-V, 945-A	Annual Return of Withheld Federal Income Tax & Payment Voucher ,   Annual Record of Federal Tax Liability
Form 945-X - Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund	945-X	Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund
Form 945-A - Annual Record of Federal Tax Liability	945-A	Annual Record of Federal Tax Liability

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ICR Summary of Burden

table that charts list of burden

	Total Request	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	59,318	220,851	0	-150,000	-11,533	0
Annual Time Burden (Hours)	411,278	1,509,590	0	-1,015,500	-82,812	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: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: Changes were made to the burden previously approved to update the estimated number of responses based on the most recent filing data. The annual number of responses requested is 59,318 (a decrease of (161,533) from the previously approved 220,851). No changes have been made to the form. The change in estimated responses results in an overall hourly decrease of (1,098,312) (current burden estimate is 411,278 and previously approved was 1,509,590). TD 8672 is the regulation that is manifested in Form 945 in this collection and the associated burden is accounted for in the Form 945.

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Annual Cost to Federal Government: $93,978

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: 02/26/2021

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