Employer's Annual Employment Tax Return

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 944 Employer's Annual Federal Tax Return	Form	Modified	Available
Form 944-X (SP) Ajuste a la Declaración Federal ANUAL del Empleador o Reclamación de Reembolso	Form	Modified	Available
Form 944-X (SP) Form 944-X (SP) - Ajuste a la Declaración Federal ANUAL del Empleador o Reclamación de Reembolso	Form	Modified	Repair queued
Form 944-X Adjusted Employer's Annual Federal Tax Return or Claim for Refund	Form	Modified	Available
Form 944-X Form 944-X - Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund	Form	Modified	Repair queued
Form 944-X (SP) Declaración Federal ANUAL de Impuestos del Patrono o Empleador	Form	Modified	Available
1545-2007 Supporting Statement.docx	Supporting Statement A	Uploaded 2022-01-19	Repair queued

IC Document Collections

Information collection document groups

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

ICR Details

OMB Control No: 1545-2007	ICR Reference No: 202201-1545-025
Status: Historical Active	Previous ICR Reference No: 202108-1545-014
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: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 04/04/2022
Retrieve Notice of Action (NOA)	Date Received in OIRA: 02/10/2022
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	04/30/2025	36 Months From Approved	11/30/2024
Responses	135,884	0	135,884
Time Burden (Hours)	3,207,532	0	3,196,031
Cost Burden (Dollars)	0	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).

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Authorizing Statute(s): US Code: 26 USC 3102 Name of Law: Deduction of tax from wages
   US Code: 26 USC 3101(a) Name of Law: Old-age, survivors, and disability insurance (Employee)
   US Code: 26 USC 3111(a) Name of Law: Old-age, survivors, and disability insurance (Employer)
   US Code: 26 USC 3402(a) Name of Law: Income tax collected at source(Requirement of withholding)
   PL: Pub.L. 117 - 2 9501, 9641, and 9651 Name of Law: American Rescue Plan Act of 2021
   US Code: 26 USC 6011 Name of Law: General requirement of return, statement, or list
  

Citations for New Statutory Requirements: PL: Pub.L. 117 - 2 9501, 9641, and 9651 Name of Law: American Rescue Plan 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:
	86 FR 67583	11/26/2021
30-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 7926	02/10/2022
Did the Agency receive public comments on this ICR? No

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

table that charts list of burden

IC Title	Form No.	Form Name
Form 944 - 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-X (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

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	135,884	135,884	0	0	0	0
Annual Time Burden (Hours)	3,207,532	3,196,031	11,501	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: Forms 944-X and 944-X (SP) add additional lines to allow reporting corrections of the credit for qualified sick and family leave wages, the employee retention credit, the deferral of the employer and employee share of social security taxes, and the COBRA premium assistance credit, allowed by provisions of the American Rescue Plan Act of 2021, P.L. 117-2.

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Annual Cost to Federal Government: $263,927

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: 02/10/2022

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