Employee Retention Credit for Employers Affected by Qualified Disasters

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 5884-A Employee Retention Credit for Employers Affected by Qualified Disaster	Form	Modified	Repair queued
1545-1978 supporting statement.docx	Supporting Statement A	Uploaded 2024-10-24	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
19719	Employee Retention Credit for Employers Affected by Qualified Disaster	Form	Modified

ICR Details

OMB Control No: 1545-1978	ICR Reference No: 202407-1545-015
Status: Received in OIRA	Previous ICR Reference No: 202105-1545-004
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Employee Retention Credit for Employers Affected by Qualified Disasters
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 12/20/2024

table that charts list comparision

	Requested	Previously Approved
Expiration Date	36 Months From Approved	12/31/2024
Responses	120	250,000
Time Burden (Hours)	306	637,500
Cost Burden (Dollars)	0	0

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Abstract: Form 5884-A is used to figure certain credits for disaster area employers. These credits typically include employee retention credits for eligible employers who conducted an active trade or business in certain disaster areas. The credit is equal to 40 percent of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). P. L. 116-260, Div. EE, sec. 303.

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Authorizing Statute(s): PL: Pub.L. 116 - 260 303 Name of Law: Employee Retention Credit for Employers Affected by qualified disasters
   PL: Pub.L. 116 - 260 301 Name of Law: Definitions
  

Citations for New Statutory Requirements: PL: Pub.L. 116 - 260 301 & 303 Name of Law: Employee Retention Credit for Employers Affected by

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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:
	89 FR 66174	08/14/2024
30-day Notice:	Federal Register Citation:	Citation Date:
	89 FR 103930	12/19/2024
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
Employee Retention Credit for Employers Affected by Qualified Disaster	5884-A	Employee Retention Credit for Employers Affected by Qualfied Disasters

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ICR Summary of Burden

table that charts list 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	120	250,000	0	0	-249,880	0
Annual Time Burden (Hours)	306	637,500	0	0	-637,194	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: There were no changes made to the forms that resulted in any change to the burden previously reported to OMB. We are making this submission to renew the OMB approval. The decrease in burden estimates is accounted for individual filers reported under 1545-0074 and business filers reported under 1545-0123 for Form 5884-A. This decrease in burden by -249,880 responses and -637,194 hours due to the burden assigned to the respective OMB control number. At this time, estate and trust filers of Forms 5884-A will be captured under OMB control number 1545-1978. The IRS anticipates that there will be 120 respondents annually, for a total estimated burden of 306 hours annually. The time needed to complete and file the forms will vary depending on individual circumstances.

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Annual Cost to Federal Government: $22,499

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.     No

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: 12/20/2024

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