Employer's Annual Employment Tax Return

Forms and Documents

Document Name	Status
Form 944 Employer's Annual Employment Tax Return Form	Modified
Form 944-X(SP) Form 944-X (SP) - Ajuste a la Declaración Federal ANUAL del Empleador o Reclamación de Reembolso Form	Modified
Form 944-X Form 944-X - Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund Form	Modified
Form 944 (SP) Form 944(SP) - Declaracion Federal Anual de Impuestos del Patrono o Empleador Form	Modified
2021 Supporting Statement 1545-2007.docx Supporting Statement A	2021-03-23
Form 944-X Emergency Justification_Signed.pdf Supplementary Document	2021-03-26

IC Document Collections

IC ID	Document Title	Status
43913	Employer's Annual Employment Tax Return Form	Modified
196708	Form 944-X (SP) - Ajuste a la Declaración Federal ANUAL del Empleador o Reclamación de Reembolso Form	Modified
187537	Form 944-X - Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund Form	Modified
187535	Form 944(SP) - Declaracion Federal Anual de Impuestos del Patrono o Empleador Form	Modified

ICR Details

OMB Control No: 1545-2007	ICR Reference No: 202103-1545-007
Status: Received in OIRA	Previous ICR Reference No: 202010-1545-002
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Employer's Annual Employment Tax Return
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 03/31/2021
Date Submitted to OIRA: 03/26/2021

	Requested	Previously Approved
Expiration Date	6 Months From Approved	02/29/2024
Responses	135,884	135,884
Time Burden (Hours)	2,669,530	2,168,681
Cost Burden (Dollars)	0	0

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Abstract: Form 944, Employer's ANNUAL Federal Tax Return, is designed so the smallest employers (those whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less) will file and pay these taxes only once a year instead of every quarter. Form 944 is also provided in Spanish, Form 944(SP). Employers who discover they under or over withheld income taxes from wages or social security or Medicare tax in a prior year use Form 944-X to report those taxes and either make a payment, claim a refund, or request an abatement. Form 944-X is also available in Spanish, Form 944-X(SP).

Emergency Justfication: This is the first circulation of a draft of Form 944-X that can be filed for the 2020 revision of Form 944. Form 944-X is being revised consistent with the changes to Form 944. The 2020 Form 944 was substantially revised to allow the reporting of the new credit for qualified sick and family leave wages, the employee retention credit, and the deferral of the employer and employee share of social security tax.

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Authorizing Statute(s): US Code: 26 USC 6011 Name of Law: General requirement of return, statement, or list
  

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

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 4

IC Title	Form No.	Form Name
Employer's Annual Employment Tax Return	944	Employer's ANNUAL Federal Tax Return
Form 944(SP) - Declaracion Federal Anual de Impuestos del Patrono o Empleador	944 (SP)	Declaración Federal ANUAL de Impuestos del Patrono o Empleador
Form 944-X (SP) - Ajuste a la Declaración Federal ANUAL del Empleador o Reclamación de Reembolso	944-X(SP)	Ajuste a la Declaración Federal ANUAL del Empleador o Reclamación de Reembolso
Form 944-X - Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund	944-X	Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund

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ICR Summary 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	135,884	135,884	0	0	0	0
Annual Time Burden (Hours)	2,669,530	2,168,681	0	500,849	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Form 944-X and 944-X (SP) are being revised consistent with the changes to Form 944. The Instructions for Form 944-X are being revised for 2020 to allow for the reporting of the new credit for qualified sick and family leave wages, the employee retention credit, and the deferral of the employer and employee share of social security taxes. Additional lines are added to report changes to the qualified sick and family leave credit, the employee retention credit, the employee share of deferred social security tax, and the employer share of deferred social security tax. Editorial changes and lines to report the totals, and request additional information related to the new credits were also added. The above changes will result in an overall burden program change increase of 15,660 hours.

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Annual Cost to Federal Government: $165,879

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: 03/26/2021

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