Employer's Quarterly Federal Tax Return

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 941 Employer's Quarterly Federal Tax Return	Form	Removed	Available
Form 8850 Pre-Screening Notice and Certification Request for the Work Opportunity Credit	Form	New	Available
Form 941-X-PR Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (Puerto Rico Version)	Form	New	Available
Form 943-A-PR Agricultural Employer's Record of Federal Tax Liability (Puerto Rico Version)	Form	New	Available
Form 943-PR Employer's Annual Federal Tax Return for Agricultural Employees (Puerto Rico Version)	Form	New	Available
Form 941-PR Employer's Quarterly Federal Tax Return (Puerto Rico Version)	Form	New	Available
Form 940-PR Employer's Annual Federal Unemployment (FUTA) Tax Return (Puerto Rico Version)	Form	New	Available
Form 944-X Adjusted Employer's Annual Federal Tax Return or Claim for Refund	Form	New	Available
Form 8974 Qualified Small Business Payroll Tax Credit for Increasing Research Activities	Form	New	Available
Form 8952 Application for Voluntary Classification Settlement Program (VCSP)	Form	New	Available
Form 8922 Third-Party Sick Pay Recap	Form and Instruction	New	Available
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	New	Available
Form 8453-EMP Employment Tax Declaration for an IRS e-file Return	Form and Instruction	New	Available
Form 8027-T Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips	Form	New	Available
Form 8027 Employer's Annual Information Return of Tip Income and Allocated Tips	Form	New	Available
Form 2678 Employer/Payer Appointment of Agent	Form and Instruction	New	Available
Form 2032 Contract Coverage Under Title II of the Social Security Act	Form and Instruction	New	Available
Form 945-X Adjusted ANNUAL Return of Withheld Federal Income Tax or Claim for Refund	Form	New	Available
Form 945-A Annual Record of Federal Tax Liability	Form	New	Available
Form 945 Annual Return of Withheld Federal Income Tax	Form	New	Available
Form 944 Employer's ANNUAL Federal Tax Return	Form	New	Available
Form 943-X PR Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund	Form	New	Available
Form 943 X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund	Form	New	Available
Form 943 SCH R Allocation Schedule for Aggregate Form 943 Filers	Form and Instruction	New	Available
Form 943 A Agricultural Employer's Record of Federal Tax Liability	Form	New	Available
Form 943 Employer's Annual Tax Return for Agricultural Employees	Form	New	Available
Form 941 X Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund	Form	New	Available
Form 941 SS Employer's QUARTERLY Federal Tax Return (American Samoa, Guam, the Commonwealth of Northern Mariana Islands, and the U.S. Virgin Islands)	Form	New	Available
Form 941 SCH R Allocation Schedule for Aggregrate Form 941 Filers	Form	New	Available
Form 941 SCH D Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations	Form	New	Available
Form 941 SCH B (PR) Supplemental Record of Federal Tax Liability (Puerto Rican Version)	Form	New	Available
Form 941 SCH B Report of Tax Liability for Semiweekly Schedule Depositors	Form	New	Available
Form 941 PR Employer's Quarterly Federal Tax	Form	New	Available
Form 941 Employer's Quarterly Federal Tax Return	Form	New	Available
Form 940 Employer's Annual Federal Unemployment (FUTA) Tax Return	Form	New	Available
Form 940 PR SCH R Employer's Annual Federal Unemployment (FUTA) Tax Return - Puerto Rico	Form	New	Available
Form 940 SCH R Allocation Schedule for Aggregate Form 940 Filers	Form and Instruction	New	Available
Form 940-PR SCH A Multi-State Employer and Credit Reduction Information (Puerto Rico)	Form and Instruction	New	Available
Form 940 SCH A Multi-State Employer and Credit Reduction Information	Form and Instruction	New	Available
Form W-3 SS Transmittal of Wage and Tax Statements	Form	New	Available
Form W-3 C PR Transmision de Comprobantes de Retencion Corregidos	Form	New	Available
Form W-3 C Transmittal of Corrected Wage and Tax Statements	Form	New	Available
Form W-3 PR Informe de Comprobantes de Retención Transmittal of Withholding Statements	Form	New	Available
Form W-3 Transmittal of Wage and Tax Statements	Form	New	Available
Form W-2C Transmittal of Corrected Wage and Tax Statements	Form	New	Available
Form W-2 VI U.S. Virgin Islands Wage and Tax Statement	Form	New	Available
Form W-2 GU Guam Wage and Tax Statement	Form	New	Available
Form W-2 AS American Samoa Wage and Tax Statement	Form	New	Available
Form W-2 Wage and Tax Statement	Form	New	Available
Form SS-8 PR Determinación del Estado de Empleo de un Trabajador para Propósitos de las Contribuciones Federales Sobre el Empleo	Form	New	Available
Form SS-8 Request for Determination of Worker Status for Purposes of Federal Employment Taxes,	Form	New	Available
Form CT-2 Employee Representative's Quarterly Railroad Tax Return	Form and Instruction	New	Available
Form CT-1X Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim for Refund	Form	New	Available
Form CT-1 Employer's Annual Railroad Retirement Tax Return	Form	New	Available
Form CT-1 Employer's Quarterly Federal Tax Return	Form	New	Repair queued
Form 7200(sp) Anticipo de Pago de Créditos del Empleador Debido al COVID-19	Form	Removed	Available
Form 7200 Advance Payment of Employer Credits Due to COVID-19	Form	Removed	Available
Form 8974 Qualified Small Business Payroll Tax Credit for Increasing Research Activities	Form	Removed	Available
Form 8974 Form 8974 Qualified Small Business Payroll Tax Credit for Increasing Research Activities	Form	Removed	Available
Form 941 (Sch R) Allocation Schedule for Aggregate Form 941 Filers	Form	Removed	Available
Form 941 (Sch R) Schedule R (Form 941) - Allocation for Aggregate Form 941 Filers	Form	Removed	Repair queued
Form 941 SS V Payment voucher	Form and Instruction	Removed	Available
Form 941 SS V Form 941SS -V - Payment Voucher (OTC)	Form and Instruction	Removed	Repair queued
Form 941 SS V Payment Voucher	Form and Instruction	Removed	Available
Form 941 SS V Form 941SS -V -(Preprinted)	Form and Instruction	Removed	Repair queued
Form 941 V (PR) Payment voucher	Form and Instruction	Removed	Available
Form 941 V (PR) Form 941-V (PR) (Preprinted) - Payment Voucher	Form and Instruction	Removed	Repair queued
Form 941 V (PR) Comprobante de Pago ( voucher )	Form and Instruction	Removed	Available
Form 941 V (PR) Form 941-V (PR) - Payment voucher (OTC)	Form and Instruction	Removed	Repair queued
Form 941 V Payment voucher	Form and Instruction	Removed	Available
Form 941 V Form 941-V - Payment voucher	Form and Instruction	Removed	Repair queued
Form 941-X PR Ajuste a la Declaración Federal TRIMESTRAL del Patrono o Reclamación de Reembolso	Form	Removed	Repair queued
Form 941-X PR Form 941-X (PR) - Ajuste a la Declaracion Federal TRIMESTRAL del Patrono o Reclamo de Reembolso	Form	Removed	Repair queued
Form 941-X Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund	Form	Removed	Available
Form 941-X Form 941-X - Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund	Form	Removed	Repair queued
Form 941-SS Employer's Quarterly Federal Tax Return (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S Virgin Islands)	Form	Removed	Available
Form 941-PR SCH B Registro de la Obligación Contributiva para los Depositantes de Itinerario Bisemanal	Form	Removed	Available
Form 941-PR SCH B Anexo B, (Forma 941-PR) - Registro de la Obligacion Contributiva para los Despositantes de Itinerario Bisemanual	Form	Removed	Repair queued
Form 941 (PR) Planilla para la Declaracion Federal TRIMESTRAL del Patrono	Form	Removed	Available
Form 941 (PR) Form 941-PR - Planilla para la Declaracion Federal TRIMESTRAL del Patrono	Form	Removed	Repair queued
Form 941 Sch d Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or	Form	Removed	Available
Form 941 Sch d Schedule D (Form 941) - Report for Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations	Form	Removed	Repair queued
Form 941 Schedule B Report of Tax Liability for Semiweekly Schedule Depositors	Form	Removed	Available
Form 941 Schedule B Schedule B (Form 941) - Report of Tax Liability for Semiweekly Schedule Depositors	Form	Removed	Repair queued
2023 Gov Cost Calculations (1545-0029).pdf	Supplementary Document	Uploaded 2023-12-05	Available
2023 Gov Cost Calculations (1545-0029).pdf	Supplementary Document	Uploaded 2023-12-05	Repair queued
SS_2023 1545-0029 12.27.23.docx	Supporting Statement A	Uploaded 2023-12-27	Available
SS_2023 1545-0029 12.27.23.docx	Supporting Statement A	Uploaded 2023-12-27	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
39380	Forms 941, Employer's Quarterly Federal Tax Return; American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands	Form	Removed	Employer's Quarterly Federal Tax Return
39380	Forms 941, Employer's Quarterly Federal Tax Return; American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands	Instruction	Removed
260317	Employer's Quarterly Federal Tax Return	Form	New	Pre-Screening Notice and Certification Request for the Work Opportunity Credit
260317	Employer's Quarterly Federal Tax Return	Form	New	Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (Puerto Rico Version)
260317	Employer's Quarterly Federal Tax Return	Form	New	Agricultural Employer's Record of Federal Tax Liability (Puerto Rico Version)
260317	Employer's Quarterly Federal Tax Return	Form	New	Employer's Annual Federal Tax Return for Agricultural Employees (Puerto Rico Version)
260317	Employer's Quarterly Federal Tax Return	Form	New	Employer's Quarterly Federal Tax Return (Puerto Rico Version)
260317	Employer's Quarterly Federal Tax Return	Form	New	Employer's Annual Federal Unemployment (FUTA) Tax Return (Puerto Rico Version)
260317	Employer's Quarterly Federal Tax Return	Form	New	Adjusted Employer's Annual Federal Tax Return or Claim for Refund
260317	Employer's Quarterly Federal Tax Return	Form	New	Qualified Small Business Payroll Tax Credit for Increasing Research Activities
260317	Employer's Quarterly Federal Tax Return	Form	New	Application for Voluntary Classification Settlement Program (VCSP)
260317	Employer's Quarterly Federal Tax Return	Form and Instruction	New	Third-Party Sick Pay Recap
260317	Employer's Quarterly Federal Tax Return	Form and Instruction	New	IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945
260317	Employer's Quarterly Federal Tax Return	Form and Instruction	New	Employment Tax Declaration for an IRS e-file Return
260317	Employer's Quarterly Federal Tax Return	Form	New	Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips
260317	Employer's Quarterly Federal Tax Return	Form	New	Employer's Annual Information Return of Tip Income and Allocated Tips
260317	Employer's Quarterly Federal Tax Return	Form and Instruction	New	Employer/Payer Appointment of Agent
260317	Employer's Quarterly Federal Tax Return	Form and Instruction	New	Contract Coverage Under Title II of the Social Security Act
260317	Employer's Quarterly Federal Tax Return	Form	New	Adjusted ANNUAL Return of Withheld Federal Income Tax or Claim for Refund
260317	Employer's Quarterly Federal Tax Return	Form	New	Annual Record of Federal Tax Liability
260317	Employer's Quarterly Federal Tax Return	Form	New	Annual Return of Withheld Federal Income Tax
260317	Employer's Quarterly Federal Tax Return	Form	New	Employer's ANNUAL Federal Tax Return
260317	Employer's Quarterly Federal Tax Return	Form	New	Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund
260317	Employer's Quarterly Federal Tax Return	Form	New	Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund
260317	Employer's Quarterly Federal Tax Return	Form and Instruction	New	Allocation Schedule for Aggregate Form 943 Filers
260317	Employer's Quarterly Federal Tax Return	Form	New	Agricultural Employer's Record of Federal Tax Liability
260317	Employer's Quarterly Federal Tax Return	Form	New	Employer's Annual Tax Return for Agricultural Employees
260317	Employer's Quarterly Federal Tax Return	Form	New	Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund
260317	Employer's Quarterly Federal Tax Return	Form	New	Employer's QUARTERLY Federal Tax Return (American Samoa, Guam, the Commonwealth of Northern Mariana Islands, and the U.S. Virgin Islands)
260317	Employer's Quarterly Federal Tax Return	Form	New	Allocation Schedule for Aggregrate Form 941 Filers
260317	Employer's Quarterly Federal Tax Return	Form	New	Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations
260317	Employer's Quarterly Federal Tax Return	Form	New	Supplemental Record of Federal Tax Liability (Puerto Rican Version)
260317	Employer's Quarterly Federal Tax Return	Form	New	Report of Tax Liability for Semiweekly Schedule Depositors
260317	Employer's Quarterly Federal Tax Return	Form	New	Employer's Quarterly Federal Tax
260317	Employer's Quarterly Federal Tax Return	Form	New	Employer's Quarterly Federal Tax Return
260317	Employer's Quarterly Federal Tax Return	Form	New	Employer's Annual Federal Unemployment (FUTA) Tax Return
260317	Employer's Quarterly Federal Tax Return	Form	New	Employer's Annual Federal Unemployment (FUTA) Tax Return - Puerto Rico
260317	Employer's Quarterly Federal Tax Return	Form and Instruction	New	Allocation Schedule for Aggregate Form 940 Filers
260317	Employer's Quarterly Federal Tax Return	Form and Instruction	New	Multi-State Employer and Credit Reduction Information (Puerto Rico)
260317	Employer's Quarterly Federal Tax Return	Form and Instruction	New	Multi-State Employer and Credit Reduction Information
260317	Employer's Quarterly Federal Tax Return	Form	New	Transmittal of Wage and Tax Statements
260317	Employer's Quarterly Federal Tax Return	Form	New	Transmision de Comprobantes de Retencion Corregidos
260317	Employer's Quarterly Federal Tax Return	Form	New	Transmittal of Corrected Wage and Tax Statements
260317	Employer's Quarterly Federal Tax Return	Form	New	Informe de Comprobantes de Retención Transmittal of Withholding Statements
260317	Employer's Quarterly Federal Tax Return	Form	New	Transmittal of Wage and Tax Statements
260317	Employer's Quarterly Federal Tax Return	Form	New	Transmittal of Corrected Wage and Tax Statements
260317	Employer's Quarterly Federal Tax Return	Form	New	U.S. Virgin Islands Wage and Tax Statement
260317	Employer's Quarterly Federal Tax Return	Form	New	Guam Wage and Tax Statement
260317	Employer's Quarterly Federal Tax Return	Form	New	American Samoa Wage and Tax Statement
260317	Employer's Quarterly Federal Tax Return	Form	New	Wage and Tax Statement
260317	Employer's Quarterly Federal Tax Return	Form	New	Determinación del Estado de Empleo de un Trabajador para Propósitos de las Contribuciones Federales Sobre el Empleo
260317	Employer's Quarterly Federal Tax Return	Form	New	Request for Determination of Worker Status for Purposes of Federal Employment Taxes,
260317	Employer's Quarterly Federal Tax Return	Form and Instruction	New	Employee Representative's Quarterly Railroad Tax Return
260317	Employer's Quarterly Federal Tax Return	Form	New	Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim for Refund
260317	Employer's Quarterly Federal Tax Return	Form	New	Employer's Annual Railroad Retirement Tax Return
260317	Employer's Quarterly Federal Tax Return	Form	New
260317	Employer's Quarterly Federal Tax Return	Instruction	New
240815	Advance Payment of Employer Credits Due to COVID-19	Form	Removed	Anticipo de Pago de Créditos del Empleador Debido al COVID-19
240815	Advance Payment of Employer Credits Due to COVID-19	Form	Removed	Advance Payment of Employer Credits Due to COVID-19
240815	Advance Payment of Employer Credits Due to COVID-19	Instruction	Removed
227052	Form 8974 Qualified Small Business Payroll Tax Credit for Increasing Research Activities	Form	Removed	Qualified Small Business Payroll Tax Credit for Increasing Research Activities
227052	Form 8974 Qualified Small Business Payroll Tax Credit for Increasing Research Activities	Form	Removed
227052	Form 8974 Qualified Small Business Payroll Tax Credit for Increasing Research Activities	Instruction	Removed
190971	Schedule R (Form 941) - Allocation for Aggregate Form 941 Filers	Form	Removed	Allocation Schedule for Aggregate Form 941 Filers
190971	Schedule R (Form 941) - Allocation for Aggregate Form 941 Filers	Form	Removed
190971	Schedule R (Form 941) - Allocation for Aggregate Form 941 Filers	Instruction	Removed
187195	Form 941SS -V - Payment Voucher (OTC)	Form and Instruction	Removed	Payment voucher
187195	Form 941SS -V - Payment Voucher (OTC)	Form and Instruction	Removed
187193	Form 941SS -V -(Preprinted)	Form and Instruction	Removed	Payment Voucher
187193	Form 941SS -V -(Preprinted)	Form and Instruction	Removed
187191	Form 941-V (PR) (Preprinted) - Payment Voucher	Form and Instruction	Removed	Payment voucher
187191	Form 941-V (PR) (Preprinted) - Payment Voucher	Form and Instruction	Removed
187190	Form 941-V (PR) - Payment voucher (OTC)	Form and Instruction	Removed	Comprobante de Pago ( voucher )
187190	Form 941-V (PR) - Payment voucher (OTC)	Form and Instruction	Removed
187189	Form 941-V - Payment voucher	Form and Instruction	Removed	Payment voucher
187189	Form 941-V - Payment voucher	Form and Instruction	Removed
187188	Form 941-X (PR) - Ajuste a la Declaracion Federal TRIMESTRAL del Patrono o Reclamo de Reembolso	Form	Removed	Ajuste a la Declaración Federal TRIMESTRAL del Patrono o Reclamación de Reembolso
187188	Form 941-X (PR) - Ajuste a la Declaracion Federal TRIMESTRAL del Patrono o Reclamo de Reembolso	Form	Removed
187188	Form 941-X (PR) - Ajuste a la Declaracion Federal TRIMESTRAL del Patrono o Reclamo de Reembolso	Instruction	Removed
187187	Form 941-X - Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund	Form	Removed	Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund
187187	Form 941-X - Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund	Form	Removed
187187	Form 941-X - Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund	Instruction	Removed
187186	Form 941-SS - Employer's Quarterly Federal Tax Return; American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands	Form	Removed	Employer's Quarterly Federal Tax Return (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S Virgin Islands)
187186	Form 941-SS - Employer's Quarterly Federal Tax Return; American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands	Instruction	Removed
187185	Anexo B, (Forma 941-PR) - Registro de la Obligacion Contributiva para los Despositantes de Itinerario Bisemanual	Form	Removed	Registro de la Obligación Contributiva para los Depositantes de Itinerario Bisemanal
187185	Anexo B, (Forma 941-PR) - Registro de la Obligacion Contributiva para los Despositantes de Itinerario Bisemanual	Form	Removed
187185	Anexo B, (Forma 941-PR) - Registro de la Obligacion Contributiva para los Despositantes de Itinerario Bisemanual	Instruction	Removed
187184	Form 941-PR - Planilla para la Declaracion Federal TRIMESTRAL del Patrono	Form	Removed	Planilla para la Declaracion Federal TRIMESTRAL del Patrono
187184	Form 941-PR - Planilla para la Declaracion Federal TRIMESTRAL del Patrono	Form	Removed
187184	Form 941-PR - Planilla para la Declaracion Federal TRIMESTRAL del Patrono	Instruction	Removed
187183	Schedule D (Form 941) - Report for Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations	Form	Removed	Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or
187183	Schedule D (Form 941) - Report for Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations	Form	Removed
187183	Schedule D (Form 941) - Report for Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations	Instruction	Removed
187174	Schedule B (Form 941) - Report of Tax Liability for Semiweekly Schedule Depositors	Form	Removed	Report of Tax Liability for Semiweekly Schedule Depositors
187174	Schedule B (Form 941) - Report of Tax Liability for Semiweekly Schedule Depositors	Form	Removed
187174	Schedule B (Form 941) - Report of Tax Liability for Semiweekly Schedule Depositors	Instruction	Removed

ICR Details

OMB Control No: 1545-0029	ICR Reference No: 202305-1545-006
Status: Historical Active	Previous ICR Reference No: 202008-1545-005
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Employer's Quarterly Federal 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: 01/09/2024
Retrieve Notice of Action (NOA)	Date Received in OIRA: 12/27/2023
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2027	36 Months From Approved	01/31/2024
Responses	7,128,000	0	40,361,546
Time Burden (Hours)	456,000,000	0	580,656,074
Cost Burden (Dollars)	18,910,000,000	0	0

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Abstract: Sections 6011 & 6012 of the Internal Revenue Code (IRC) require entities to prepare and file employment tax returns quarterly. These forms and related schedules are used by employers to report employee income and other compensation subject to tax as well as to report and disclosure taxes paid. Regulations section 31.6011(a)-5 explains that every employer is required to make a return for the first calendar quarter in which the employer pays wages, other than wages for agricultural labor, subject to the tax imposed by the Federal Insurance Contributions Act, and is required to make a return for each subsequent calendar quarter (whether or not wages are paid therein) until the employer has filed a final return in accordance with § 31.6011(a)–6. The return or statement shall include therein the information required by the applicable regulations or forms. This information collection request (ICR) covers the actual reporting, recordkeeping, and third-party disclosure burden associated with forms CT-1, CT-1X, CT-2, SS-8, SS-8 (PR), W-2, W-2 AS, W-2 C, W-2 GU, W-2 VI, W-3, W-3 (PR), W-3 C, W-3 C (PR), W-3 SS, 940, 940 (PR), 940 SCH A, 940 SCH A (PR), 940 SCH R, 941, 941 (PR), 941 SCH B, 941 SCH B (PR), 941 SCH D, 941 SCH R, 941 SS, 941 X, 941 X (PR), 943, 943 (PR), 943 A, 943 A (PR), 943 SCH R, 943 X, 943 X (PR), 944, 944 X, 945, 945 A, 945 X, 2032, 2678, 8027, 8027 T, 8850, 8922, 8952, and 8974, and their affiliated schedules and regulations.

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Authorizing Statute(s): US Code: 26 USC 3102 Name of Law: Deduction of tax from wages
   US Code: 26 USC 3405 Name of Law: Special rules for pensions, annuities, and certain other deferred income
   US Code: 26 USC 3504 Name of Law: Acts to be performed by agents
   US Code: 26 USC 3101 Name of Law: Rate of tax
   US Code: 26 USC 3511 Name of Law: Certified professional employer organizations
   US Code: 26 USC 3111(d) Name of Law: Rate of tax
   PL: Pub.L. 116 - 127 7001 ad 7003 Name of Law: Families First Coronavirus Response Act
   US Code: 26 USC 3501 Name of Law: Collection and payment of taxes
   PL: Pub.L. 116 - 136 2301 Name of Law: Coronavirus Aid, Relief, and Economic Security (CARES) Act
  

Citations for New Statutory Requirements: PL: Pub.L. 116 - 127 7001 and 7003 Name of Law: Families First Coronavirus Response Act
PL: Pub.L. 116 - 136 2301 Name of Law: Coronavirus Aid, Relief, and Economic Security (CARES) 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:
	88 FR 47555	07/24/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 89500	12/27/2023
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

table that charts list of burden

IC Title	Form No.	Form Name
Advance Payment of Employer Credits Due to COVID-19	7200, 7200(sp)	Advance Payment of Employer Credits Due to COVID-19 ,   Anticipo de Pago de Créditos del Empleador Debido al COVID-19
Anexo B, (Forma 941-PR) - Registro de la Obligacion Contributiva para los Despositantes de Itinerario Bisemanual	941-PR SCH B	Registro de la Obligación Contributiva para los Depositantes de Itinerario Bisemanal
Employer's Quarterly Federal Tax Return	CT-1, SS-8 PR, W-2, W-2 AS, W-2 GU, CT-1X, W-2 VI, W-2C, W-3 PR, W-3 , 940 PR SCH R, 940, 941 , W-3 C, 940 SCH A, W-3 C PR, W-3 SS, 940-PR SCH A , 940 SCH R, 941 PR , CT-2, SS-8, 941 SCH B, 941 SCH B (PR), 941 SCH D, 941 SCH R, 941 SS, 941 X, 943, 943 A, 943 SCH R, 943 X, 943-X PR, 944, 945, 945-A, 945-X, 2032, 2678, 8027, 8027-T, 8453-EMP, 8879-EMP, 8922, 8952, 8974, 944-X, 940-PR, 941-PR, 943-PR, 943-A-PR, 941-X-PR, 8850	Employer's Annual Railroad Retirement Tax Return ,   Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim for Refund ,   Employee Representative's Quarterly Railroad Tax Return ,   Request for Determination of Worker Status for Purposes of Federal Employment Taxes, ,   Determinación del Estado de Empleo de un Trabajador para Propósitos de las Contribuciones Federales Sobre el Empleo ,   Wage and Tax Statement ,   American Samoa Wage and Tax Statement ,   Guam Wage and Tax Statement ,   U.S. Virgin Islands Wage and Tax Statement ,   Transmittal of Corrected Wage and Tax Statements ,   Transmittal of Wage and Tax Statements ,   Informe de Comprobantes de Retención Transmittal of Withholding Statements ,   Transmittal of Corrected Wage and Tax Statements ,   Transmision de Comprobantes de Retencion Corregidos ,   Transmittal of Wage and Tax Statements ,   Multi-State Employer and Credit Reduction Information ,   Multi-State Employer and Credit Reduction Information (Puerto Rico) ,   Allocation Schedule for Aggregate Form 940 Filers ,   Employer's Annual Federal Unemployment (FUTA) Tax Return - Puerto Rico ,   Employer's Annual Federal Unemployment (FUTA) Tax Return ,   Employer's Quarterly Federal Tax Return ,   Employer's Quarterly Federal Tax ,   Report of Tax Liability for Semiweekly Schedule Depositors ,   Supplemental Record of Federal Tax Liability (Puerto Rican Version) ,   Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations ,   Allocation Schedule for Aggregrate Form 941 Filers ,   Employer's QUARTERLY Federal Tax Return (American Samoa, Guam, the Commonwealth of Northern Mariana Islands, and the U.S. Virgin Islands) ,   Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund ,   Employer's Annual Tax Return for Agricultural Employees ,   Agricultural Employer's Record of Federal Tax Liability ,   Allocation Schedule for Aggregate Form 943 Filers ,   Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund ,   Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund ,   Employer's ANNUAL Federal Tax Return ,   Annual Return of Withheld Federal Income Tax ,   Annual Record of Federal Tax Liability ,   Adjusted ANNUAL Return of Withheld Federal Income Tax or Claim for Refund ,   Contract Coverage Under Title II of the Social Security Act ,   Employer/Payer Appointment of Agent ,   Employer's Annual Information Return of Tip Income and Allocated Tips ,   Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips ,   Employment Tax Declaration for an IRS e-file Return ,   IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945 ,   Third-Party Sick Pay Recap ,   Application for Voluntary Classification Settlement Program (VCSP) ,   Qualified Small Business Payroll Tax Credit for Increasing Research Activities ,   Adjusted Employer's Annual Federal Tax Return or Claim for Refund ,   Employer's Annual Federal Unemployment (FUTA) Tax Return (Puerto Rico Version) ,   Employer's Quarterly Federal Tax Return (Puerto Rico Version) ,   Employer's Annual Federal Tax Return for Agricultural Employees (Puerto Rico Version) ,   Agricultural Employer's Record of Federal Tax Liability (Puerto Rico Version) ,   Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund (Puerto Rico Version) ,   Pre-Screening Notice and Certification Request for the Work Opportunity Credit
Form 8974 Qualified Small Business Payroll Tax Credit for Increasing Research Activities	8974	Qualified Small Business Payroll Tax Credit for Increasing Research Activities
Form 941-PR - Planilla para la Declaracion Federal TRIMESTRAL del Patrono	941 (PR)	Planilla para la Declaracion Federal TRIMESTRAL del Patrono
Form 941-SS - Employer's Quarterly Federal Tax Return; American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands	941-SS	Employer's Quarterly Federal Tax Return (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S Virgin Islands)
Form 941-V (PR) (Preprinted) - Payment Voucher	941 V (PR)	Payment voucher
Form 941-V (PR) - Payment voucher (OTC)	941 V (PR)	Comprobante de Pago ( voucher )
Form 941-V - Payment voucher	941 V	Payment voucher
Form 941-X (PR) - Ajuste a la Declaracion Federal TRIMESTRAL del Patrono o Reclamo de Reembolso	941-X PR	Ajuste a la Declaración Federal TRIMESTRAL del Patrono o Reclamación de Reembolso
Form 941-X - Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund	941-X	Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund
Form 941SS -V - Payment Voucher (OTC)	941 SS V	Payment voucher
Form 941SS -V -(Preprinted)	941 SS V	Payment Voucher
Forms 941, Employer's Quarterly Federal Tax Return; American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands	941	Employer's Quarterly Federal Tax Return
Schedule B (Form 941) - Report of Tax Liability for Semiweekly Schedule Depositors	941 Schedule B	Report of Tax Liability for Semiweekly Schedule Depositors
Schedule D (Form 941) - Report for Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations	941 Sch d	Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or
Schedule R (Form 941) - Allocation for Aggregate Form 941 Filers	941 (Sch R)	Allocation Schedule for Aggregate Form 941 Filers

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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	7,128,000	40,361,546	0	-40,361,546	7,128,000	0
Annual Time Burden (Hours)	456,000,000	580,656,074	0	-580,656,074	456,000,000	0
Annual Cost Burden (Dollars)	18,910,000,000	0	0	0	18,910,000,000	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: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: The burden estimation methodology for employment tax is being transitioned from the legacy ADL model to the Taxpayer Burden Model. The changes result in a burden hour estimate of 456,000,000 hours, a decrease in total estimated time burden of 492,967,465 hours. The newly reported total out-of-pocket costs is $18,910,000,000 and total monetized burden is $33,540,000,000. The change related to the transition of the burden estimate from the legacy Arthur D. Little Model methodology to the RAAS Taxpayer Burden Model, is a one-time change. In addition, changes are being made to the form to be current with enacted legislation.

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Annual Cost to Federal Government: $10,116,379

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: 12/27/2023

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