2022-01-06_SS_1545-1467sc

SUPPORTING STATEMENT

Internal Revenue

(Forms 9779, 9783, 14781)

ENROLLMENT FORMS FOR ELECTRONIC FEDERAL TAX PAYMENT SYSTEM

OMB Control No. 1545-1467

1. CIRCUMSTANCES NECESSITATING COLLECTION OF INFORMATION

The modernization of IRS's cash management activities encompasses the use of modern technology, promotes a more efficient use of the Government's money, provides taxpayers with options in satisfying their tax payment obligation, and serves the mission of both Treasury organizations (IRS and FMS) as well.

The Electronic Federal Tax Payment System (EFTPS) allows individuals and businesses to make electronic deposits and payments for federal taxes such as Employment Taxes, Excise Taxes, Corporate Income Taxes and Form 1040 Estimated taxes. Generally, businesses and individuals must enroll in the EFTPS program to participate.

Form # 9779 - EFTPS Business Enrollment Form-This form is used for volunteers enrolling in the Electronic Federal Tax Payment System (EFTPS) for payment of business taxes. This form is used for initial enrollment in the EFTPS system

Form # 9783 - EFTPS Individual Taxpayer Enrollment Form- This form is used for individuals that voluntarily enroll in the Electronic Federal Tax Payment System (EFTPS) for payment of individual taxes.

Form #14781-EFTPS- Insolvency Registration- This form enables Trustees to make payments for their clients (taxpayers) who are in bankruptcy. The trustees must send this registration form to Insolvency to sign up for a special EFTPS registration.

As of December 2021, taxpayers can make a payment from their checking or savings account, through their Online Account (OLA), through IRS.gov.

2. USE OF DATA

The EFTPS is an electronic remittance processing system for tax payments. This system was created to modernize tax payments - moving Federal tax payments from a paper-based system to an electronic one.

3. USE OF IMPROVED INFORMATION TECHNOLOGY TO REDUCE BURDEN

Taxpayers can visit https://www.eftps.gov/eftps/ to enroll in EFTPS and to obtain information on how to complete a payment, or they can call EFTPS Customer Service for assistance (The telephone number is located on the form). EFTPS provides efficient exchange of electronic payments from the private sector to the government; enhances accessibility for use of EFTPS by both business and individual taxpayers; allows sufficient and flexible mechanisms for taxpayers to report tax payment information and will allow for future expansion of EFTPS.

The methods by which this information can or will be received from the taxpayer and improved information technology to reduce burden are as follows:

1. Voice Response system at (1-800-555-3453), with automated scripts and live operators.

2. Batch Provider software for taxpayers wishing to report their information with a PC and modem.

3. Internet for taxpayers wishing to report their payments through a web-based system.

4. Taxpayers making payments by using a point-of-sale terminal.

4. EFFORTS TO IDENTIFY DUPLICATION

The information obtained through this collection is unique and is not already available for use or adaptation from another source.

5. METHODS TO MINIMIZE BURDEN ON SMALL BUSINESSES OR OTHER SMALL ENTITIES

Small businesses should not be disadvantaged as the form has been structured to request the least amount of information and still satisfy the requirements of the statute under section 6103 and the needs of the Service to this type of entity.

6. CONSEQUENCES OF LESS FREQUENT COLLECTION ON FEDERAL PROGRAMS OR POLICY ACTIVITIES

The modernization of IRS's cash management activities encompasses the use of modern technology, promotes a more efficient use of the Government's money, provides taxpayers with options in satisfying their tax payment obligation, and serves the mission of both Treasury organizations, IRS, and Financial Management Service (FMS), as well.

7. SPECIAL CIRCUMSTANCES REQUIRING DATA COLLECTION TO BE INCONSISTENT WITH GUIDELINES IN 5 CFR 1320.5(d)(2)

There are no special circumstances requiring data collection to be inconsistent with guidelines in 5 CFR 1320.5(d)(2).

8. CONSULTATION WITH INDIVIDUALS OUTSIDE OF THE AGENCY ON AVAILABILITY OF DATA, FREQUENCY OF COLLECTION, CLARITY OF INSTRUCTIONS AND FORMS, AND DATA ELEMENTS

There have been several meetings and discussions between the IRS, FMS and Financial Agents on their roles in EFTPS. The Financial Agents share their knowledge and background in the banking community as well as the general public to make EFTPS a success.

In response to the Federal Register notice dated November 03, 2021(86 FR 60740), we received no comments during the comment period regarding Forms 9779, 9783, 14781.

9. EXPLANATION OF DECISION TO PROVIDE ANY PAYMENT OR GIFT TO RESPONDENTS

No payment or gift has been provided to any respondents.

10. ASSURANCE OF CONFIDENTIALITY OF RESPONSES

In accordance with 26 U.S.C 6103 it is required that all taxpayer information be kept confidential.

Also, in compliance with the Privacy Act of 1974, as amended, the Privacy Act statement was included in the Instructions package with the enrollment forms. The Computer Matching Agreements project office has been working closely with the Privacy Office and is in compliance with all set guidelines.

11. JUSTIFICATION OF SENSITIVE QUESTIONS

A privacy impact assessment (PIA) has been conducted for information collected under this request as part of the “Electronic Federal Payment Posting System, (EFPPS)” and a Privacy Act System of Records notice (SORN) has been issued for this system under: IRS 22.054-Subsidiary Accounting Files; IRS 22.060-Automated Non-Master File (ANMF); IRS 22.062- Electronic Filing Records; IRS 24.046- Business Master File (BMF), Taxpayer Services; IRS 24.030- Individual Master File and IRS 34.037-Audit Trail and Security Records System. The Internal Revenue Service PIAs can be found at https://www.IRS.gov/uac/Privacy-Impact-Assessments-PIA.

Title 26 USC 6109 requires inclusion of identifying numbers in returns, statements, or other documents for securing proper identification of persons required to make such returns, statements, or documents and is the authority for social security numbers (SSNs) in IRS systems.

12. ESTIMATED BURDEN OF INFORMATION COLLECTION

The Electronic Federal Tax Payment System (EFTPS) allows individuals and businesses to make electronic deposits and payments for federal taxes such as Employment Taxes, Excise Taxes, Corporate Income Taxes and Form 1040 Estimated taxes. Generally, businesses and individuals must enroll in the EFTPS program to participate.

Burden Estimates as follows:

Authority	Description	# of Respondents	#Responses per Respondent	Annual Responses	Hours per Response	Total Burden
	Form 9779	565	1	565	.17	96.05
	Form 9783	107	1	107	.17	18.19
	Form 14781	26	1	26	.17	4.42
Total		698			.17	119

13. ESTIMATED TOTAL ANNUAL COST BURDEN TO RESPONDENTS

EFTPS is a free service of the U. S. Department of Treasury. However, taxpayers are encouraged to check with their authorized financial institutions for their costs, deadlines, and eligibility requirements associated with each payment method.

14. ESTIMATED ANNUALIZED COST TO THE FEDERAL GOVERNMENT

There are no printing or distribution costs; an electronic version of the forms are posted to IRS.gov for download and used by the public/financial institutions that need(s) the forms.

15. REASONS FOR CHANGE IN BURDEN

Changes in the paperwork burden previously approved by OMB are due to the discontinuation of form 9787 and form 9789 which reduced responses by (-2,175,000) and burden hours by (-312,328). Also, the reduction in filers based on the most current filing status, reduced responses by (-2,174,302) and burden hours by (-442,745).

	Requested	Program Change Due to New Statute	Program Change Due to Agency Discretion	Change Due to Adjustment in Agency Estimate	Change Due to Potential Violation of the PRA	Previously Approved
Annual Number of Responses	698	0	-2,175,000	-2,174,302	0	4,350,000
Annual Time Burden (Hr.,)	119	0	-312,328	-442,745	0	755,192

16. PLANS FOR TABULATION, STATISTICAL ANALYSIS AND PUBLICATION

There are no plans for tabulation, statistical analysis and publication.

17. REASONS WHY DISPLAYING THE OMB EXPIRATION DATE IS INAPPROPRIATE

IRS believes that displaying the OMB expiration date is inappropriate because it could cause confusion by leading taxpayers to believe that the form sunsets as of the expiration date. Taxpayers are not likely to be aware that the IRS intends to request renewal of the OMB approval and obtain a new expiration date before the old one expires.

18. EXCEPTIONS TO THE CERTIFICATION STATEMENT

There are no exceptions to the certification statement.

Note: The following paragraph applies to all of the collections of information in this

submission:

An agency may not conduct or sponsor, and a person is not required to respond to, a

collection of information unless the collection of information displays a valid OMB

control number. Books or records relating to a collection of information must be retained

as long as their contents may become material in the administration of any internal

revenue law. Generally, tax returns and tax return information are confidential, as

required by 26 U.S.C. 6103.