Declaration and Signature for Electronic and Magnetic Media Filing

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 8879-WH E-file Authorization for Form 1042	Form and Instruction	New	Available
Form 8879-WH Form 8879-WH, E-file Authorization for Form 1042	Form and Instruction	New	Repair queued
Form 8453-WH E-file Declaration for Form 1042	Form and Instruction	New	Available
Form 8453-WH Form 8453-WH, E-file Declaration for Form 1042	Form and Instruction	New	Repair queued
Form 8879-EMP IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945	Form and Instruction	Modified	Repair queued
Form 8879-EMP Form 8879-EMP, IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945	Form and Instruction	Modified	Repair queued
Form 8453-EMP Employment Tax Declaration for an IRS e-file Return	Form and Instruction	Modified	Available
Form 8453-EMP Form 8453-EMP, Employment Tax Declaration for an IRS e-file Return	Form and Instruction	Modified	Repair queued
Form 8453-FE U.S. Estate or Trust Declaration for an IRS e-file Return	Form and Instruction	Modified	Available
Form 8453-FE Form 8453-FE U.S. Estate or Trust Declaration for an IRS e-file Return	Form and Instruction	Modified	Repair queued
Form 8879-F IRS e-file Signature Authorization for Form 1041	Form and Instruction	Modified	Available
Form 8879-F Form 8879-F, IRS e-file Signature Authorization for Form 1041	Form and Instruction	Modified	Repair queued
1545-0967 Supporting Statement.docx	Supporting Statement A	Uploaded 2022-12-14	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
257381	Form 8879-WH, E-file Authorization for Form 1042	Form and Instruction	New	E-file Authorization for Form 1042
257381	Form 8879-WH, E-file Authorization for Form 1042	Form and Instruction	New
257380	Form 8453-WH, E-file Declaration for Form 1042	Form and Instruction	New	E-file Declaration for Form 1042
257380	Form 8453-WH, E-file Declaration for Form 1042	Form and Instruction	New
231042	Form 8879-EMP, IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945	Form and Instruction	Modified	IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945
231042	Form 8879-EMP, IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945	Form and Instruction	Modified
230950	Form 8453-EMP, Employment Tax Declaration for an IRS e-file Return	Form and Instruction	Modified	Employment Tax Declaration for an IRS e-file Return
230950	Form 8453-EMP, Employment Tax Declaration for an IRS e-file Return	Form and Instruction	Modified
228951	Form 8453-FE U.S. Estate or Trust Declaration for an IRS e-file Return	Form and Instruction	Modified	U.S. Estate or Trust Declaration for an IRS e-file Return
228951	Form 8453-FE U.S. Estate or Trust Declaration for an IRS e-file Return	Form and Instruction	Modified
182774	Form 8879-F, IRS e-file Signature Authorization for Form 1041	Form and Instruction	Modified	IRS e-file Signature Authorization for Form 1041
182774	Form 8879-F, IRS e-file Signature Authorization for Form 1041	Form and Instruction	Modified

ICR Details

OMB Control No: 1545-0967	ICR Reference No: 202212-1545-020
Status: Historical Active	Previous ICR Reference No: 202105-1545-006
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Declaration and Signature for Electronic and Magnetic Media Filing
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: 01/23/2023
Retrieve Notice of Action (NOA)	Date Received in OIRA: 12/20/2022
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2026	36 Months From Approved	11/30/2024
Responses	21,103,781	0	21,000,881
Time Burden (Hours)	54,018,359	0	53,783,747
Cost Burden (Dollars)	0	0	0

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Abstract: The IRS is actively engaged in encouraging e-filing and electronic documentation. The Form 8453 series is used to authenticate the electronically filed tax return, authorize the electronic return originator (ERO) or intermediate service provider (ISP) to transmit the return, and provide the taxpayer's consent to authorize electronic funds withdrawal for payment of taxes owed. Form 8453-FE is used to electronically file Form 1041, U.S. Income Tax Return for Estates and Trusts. Form 8453-EMP is used to electronically file an employment tax return on Forms 940 series, 941 series, 943 series, 944, and 945. Form 8453-WH is used to electronically file Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons. The Form 8879 series is used authorize the taxpayer and ERO to sign the return using a personal identification number (PIN) and consent to an electronic funds withdrawal. Form 8879-F is used to electronically sign Form 1041, U.S. Income Tax Return for Estates and Trusts. Form 8879-EMP is used to electronically sign an employment tax return on Forms 940 series, 941 series, 943 series, 944, and 945. Form 8879-WH is used to electronically sign Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.

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Authorizing Statute(s): US Code: 26 USC 6012 Name of Law: Persons required to make returns of income
   US Code: 26 USC 6061 Name of Law: Signing of returns and other documents
  

Citations for New Statutory Requirements: PL: Pub.L. 116 - 25 2301 Name of Law: Taxpayer First 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:
	87 FR 61434	10/11/2022
30-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 77961	12/20/2022
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 6

table that charts list of burden

IC Title	Form No.	Form Name
Form 8453-EMP, Employment Tax Declaration for an IRS e-file Return	8453-EMP	Employment Tax Declaration for an IRS e-file Return
Form 8453-FE U.S. Estate or Trust Declaration for an IRS e-file Return	8453-FE	U.S. Estate or Trust Declaration for an IRS e-file Return
Form 8453-WH, E-file Declaration for Form 1042	8453-WH	E-file Declaration for Form 1042
Form 8879-EMP, IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945	8879-EMP	IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945
Form 8879-F, IRS e-file Signature Authorization for Form 1041	8879-F	IRS e-file Signature Authorization for Form 1041
Form 8879-WH, E-file Authorization for Form 1042	8879-WH	E-file Authorization for Form 1042

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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	21,103,781	21,000,881	102,900	0	0	0
Annual Time Burden (Hours)	54,018,359	53,783,747	234,612	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: Section 2301 of the Taxpayer First Act (P.L. 116-25) led to making Form 1042 available for electronic filing beginning with tax year 2022. Forms 8453-WH and 8879-WH were developed to enable electronic filing of Form 1042. This increases the burden by 102,900 responses and 234,612 hours due to New Statute.

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Annual Cost to Federal Government: $190,776

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: 12/20/2022

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