Form 4219, Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes

ICR 202103-1545-003

OMB: 1545-2254

Federal Form Document

Forms and Documents
ICR Details
1545-2254 202103-1545-003
Received in OIRA 201712-1545-009
TREAS/IRS
Form 4219, Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes
Extension without change of a currently approved collection   No
Regular 04/30/2021
  Requested Previously Approved
36 Months From Approved 04/30/2021
1,000 1,000
12,833 12,833
0 0

Third parties who directly pay another's payrolls can be held liable for the full amount of taxes required to be withheld but not paid to the Government (subject to the 25% limitation). IRC 3505 deals with persons who supply funds to an employer for the purpose of paying wages. The notification that a third party is paying or supplying wages will usually be made by filing of the Form 4219, Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes. The Form 4219, Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes, is to be submitted and associated with each employer and for every calendar quarter for which a liability under section 3505 is incurred.

US Code: 26 USC 3505 Name of Law: Liability of third parties paying or providing for wages
  
None

Not associated with rulemaking

  85 FR 73843 11/19/2020
86 FR 22784 04/29/2021
No

  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 1,000 1,000 0 0 0 0
Annual Time Burden (Hours) 12,833 12,833 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$5,000
No
    Yes
    Yes
No
No
No
No
Glenda Alexander 314 339-1555

  No

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:
 
 
 
 
 
 
 
    (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;
 
 
 
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.
04/30/2021


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