U.S. Employment Tax Returns and Related Forms

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 8850 Pre-Screening Notice and Certification Request for the Work Opportunity Credit	Form	Modified	Available
Form 944-X Adjusted Employer's Annual Federal Tax Return or Claim for Refund	Form	Modified	Available
Form 8974 Qualified Small Business Payroll Tax Credit for Increasing Research Activities	Form	Modified	Available
Form 8952 Application for Voluntary Classification Settlement Program (VCSP)	Form	Modified	Available
Form 8922 Third-Party Sick Pay Recap	Form and Instruction	Modified	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	Modified	Available
Form 8453-EMP Employment Tax Declaration for an IRS e-file Return	Form and Instruction	Modified	Available
Form 8027-T Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips	Form	Modified	Available
Form 8027 Employer's Annual Information Return of Tip Income and Allocated Tips	Form	Modified	Available
Form 2678 Employer/Payer Appointment of Agent	Form	Modified	Available
Form 2032 Contract Coverage Under Title II of the Social Security Act	Form and Instruction	Modified	Available
Form 945-X Adjusted ANNUAL Return of Withheld Federal Income Tax or Claim for Refund	Form	Modified	Available
Form 945-A Annual Record of Federal Tax Liability	Form	Modified	Available
Form 945 Annual Return of Withheld Federal Income Tax	Form	Modified	Available
Form 944 Employer's ANNUAL Federal Tax Return	Form	Modified	Available
Form 943 X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund	Form	Modified	Available
Form 943 SCH R Allocation Schedule for Aggregate Form 943 Filers	Form	Modified	Available
Form 943 A Agricultural Employer's Record of Federal Tax Liability	Form	Modified	Available
Form 943 Employer's Annual Tax Return for Agricultural Employees	Form	Modified	Available
Form 941 X Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund	Form	Modified	Repair queued
Form 941 SCH R Allocation Schedule for Aggregrate Form 941 Filers	Form	Modified	Available
Form 941 SCH D Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations	Form	Modified	Repair queued
Form 941 SCH B Report of Tax Liability for Semiweekly Schedule Depositors	Form	Modified	Available
Form 941 Employer's Quarterly Federal Tax Return	Form	Modified	Available
Form 940 Employer's Annual Federal Unemployment (FUTA) Tax Return	Form	Modified	Available
Form 940 SCH R Allocation Schedule for Aggregate Form 940 Filers	Form and Instruction	Modified	Repair queued
Form 940 SCH A Multi-State Employer and Credit Reduction Information	Form and Instruction	Modified	Available
Form W-3 SS Transmittal of Wage and Tax Statements	Form	Modified	Available
Form W-3 C PR Transmision de Comprobantes de Retencion Corregidos	Form	Modified	Available
Form W-3 C Transmittal of Corrected Wage and Tax Statements	Form	Modified	Available
Form W-3 PR Informe de Comprobantes de Retención Transmittal of Withholding Statements	Form	Modified	Available
Form W-3 Transmittal of Wage and Tax Statements	Form	Modified	Available
Form W-2C Transmittal of Corrected Wage and Tax Statements	Form	Modified	Available
Form W-2 VI U.S. Virgin Islands Wage and Tax Statement	Form	Modified	Available
Form W-2 GU Guam Wage and Tax Statement	Form	Modified	Available
Form W-2 AS American Samoa Wage and Tax Statement	Form	Modified	Available
Form W-2 Wage and Tax Statement	Form	Modified	Available
Form SS-8 Request for Determination of Worker Status for Purposes of Federal Employment Taxes,	Form	Modified	Available
Form CT-2 Employee Representative's Quarterly Railroad Tax Return	Form and Instruction	Modified	Available
Form CT-1X Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim for Refund	Form	Modified	Available
Form CT-1 Employer's Annual Railroad Retirement Tax Return	Form	Modified	Available
Form CT-1 Employer's Quarterly Federal Tax Return	Form	Modified	Repair queued
Government Cost (Products) 1545-0029.pdf	Supplementary Document	Uploaded 2026-01-22	Available
Government Cost (Products) 1545-0029.pdf	Supplementary Document	Uploaded 2026-01-22	Repair queued
ID181 2026 Letter Treasury Forms W2 W3 2025 11 14.pdf	Public Comments	Uploaded 2026-01-05	Available
2025 Technical, Legislative, and Agency Adjustments.docx	Supplementary Document	Uploaded 2025-12-29	Available
2025 Technical, Legislative, and Agency Adjustments.docx	Supplementary Document	Uploaded 2025-12-29	Available
1545-0029 Supporting Statement 2026.docx	Supporting Statement A	Uploaded 2026-01-22	Available
1545-0029 Supporting Statement 2026.docx	Supporting Statement A	Uploaded 2026-01-22	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Pre-Screening Notice and Certification Request for the Work Opportunity Credit
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Adjusted Employer's Annual Federal Tax Return or Claim for Refund
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Qualified Small Business Payroll Tax Credit for Increasing Research Activities
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Application for Voluntary Classification Settlement Program (VCSP)
260317	Employer's Quarterly Federal Tax Return	Form and Instruction	Modified	Third-Party Sick Pay Recap
260317	Employer's Quarterly Federal Tax Return	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
260317	Employer's Quarterly Federal Tax Return	Form and Instruction	Modified	Employment Tax Declaration for an IRS e-file Return
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Employer's Annual Information Return of Tip Income and Allocated Tips
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Employer/Payer Appointment of Agent
260317	Employer's Quarterly Federal Tax Return	Form and Instruction	Modified	Contract Coverage Under Title II of the Social Security Act
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Adjusted ANNUAL Return of Withheld Federal Income Tax or Claim for Refund
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Annual Record of Federal Tax Liability
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Annual Return of Withheld Federal Income Tax
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Employer's ANNUAL Federal Tax Return
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Allocation Schedule for Aggregate Form 943 Filers
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Agricultural Employer's Record of Federal Tax Liability
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Employer's Annual Tax Return for Agricultural Employees
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Allocation Schedule for Aggregrate Form 941 Filers
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Report of Tax Liability for Semiweekly Schedule Depositors
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Employer's Quarterly Federal Tax Return
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Employer's Annual Federal Unemployment (FUTA) Tax Return
260317	Employer's Quarterly Federal Tax Return	Form and Instruction	Modified	Allocation Schedule for Aggregate Form 940 Filers
260317	Employer's Quarterly Federal Tax Return	Form and Instruction	Modified	Multi-State Employer and Credit Reduction Information
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Transmittal of Wage and Tax Statements
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Transmision de Comprobantes de Retencion Corregidos
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Transmittal of Corrected Wage and Tax Statements
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Informe de Comprobantes de Retención Transmittal of Withholding Statements
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Transmittal of Wage and Tax Statements
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Transmittal of Corrected Wage and Tax Statements
260317	Employer's Quarterly Federal Tax Return	Form	Modified	U.S. Virgin Islands Wage and Tax Statement
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Guam Wage and Tax Statement
260317	Employer's Quarterly Federal Tax Return	Form	Modified	American Samoa Wage and Tax Statement
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Wage and Tax Statement
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Request for Determination of Worker Status for Purposes of Federal Employment Taxes,
260317	Employer's Quarterly Federal Tax Return	Form and Instruction	Modified	Employee Representative's Quarterly Railroad Tax Return
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim for Refund
260317	Employer's Quarterly Federal Tax Return	Form	Modified	Employer's Annual Railroad Retirement Tax Return
260317	Employer's Quarterly Federal Tax Return	Form	Modified
260317	Employer's Quarterly Federal Tax Return	Instruction	Modified

ICR Details

OMB Control No: 1545-0029	ICR Reference No: 202512-1545-002
Status: Active	Previous ICR Reference No: 202410-1545-001
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: U.S. Employment Tax Returns and Related Forms
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: 03/30/2026
Retrieve Notice of Action (NOA)	Date Received in OIRA: 01/29/2026
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2028	36 Months From Approved	01/31/2027
Responses	7,254,000	0	7,408,820
Time Burden (Hours)	445,000,000	0	470,000,000
Cost Burden (Dollars)	19,570,000,000	0	19,870,000,000

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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, 8453 EMP, 8850, 8879 EMP, 8922, 8952, and 8974 and their affiliated schedules and regulations.

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Authorizing Statute(s): US Code: 26 USC 3101 Name of Law: Rate of tax
   US Code: 26 USC 3504 Name of Law: Acts to be performed by agents
   US Code: 26 USC 3511 Name of Law: Certified professional employer organizations
   US Code: 26 USC 3111(d) Name of Law: Rate of tax
   US Code: 26 USC 3405 Name of Law: Special rules for pensions, annuities, and certain other deferred income
   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
   US Code: 26 USC 3102 Name of Law: Deduction of tax from wages
   PL: Pub.L. 119 - 21 Title VII Name of Law: Big Beautiful Bill Act
  

Citations for New Statutory Requirements: PL: Pub.L. 119 - 21 Title VII Name of Law: Big Beautiful Bill 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:
	90 FR 42302	08/29/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 3630	01/27/2026
Did the Agency receive public comments on this ICR? Yes

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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
Employer's Quarterly Federal Tax Return	W-2, CT-1, W-2 AS, 944-X, W-2 GU, CT-1X, W-2 VI, W-2C, W-3 PR, W-3 , 940, 941 , W-3 C, W-3 C PR, W-3 SS, 940 SCH A, 940 SCH R, CT-2, SS-8, 941 SCH B, 941 SCH D, 941 SCH R, 941 X, 943, 943 A, 943 SCH R, 943 X, 944, 945, 945-A, 945-X, 2032, 2678, 8027, 8027-T, 8453-EMP, 8952, 8974, 8850, 8879-EMP, 8922	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, ,   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 ,   Allocation Schedule for Aggregate Form 940 Filers ,   Employer's Annual Federal Unemployment (FUTA) Tax Return ,   Employer's Quarterly Federal Tax Return ,   Report of Tax Liability for Semiweekly Schedule Depositors ,   Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations ,   Allocation Schedule for Aggregrate Form 941 Filers ,   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 ,   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 ,   Pre-Screening Notice and Certification Request for the Work Opportunity Credit

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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	7,254,000	7,408,820	0	0	-154,820	0
Annual Time Burden (Hours)	445,000,000	470,000,000	0	0	-25,000,000	0
Annual Cost Burden (Dollars)	19,570,000,000	19,870,000,000	0	0	-300,000,000	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: No

Burden Reduction Due to:

Short Statement: The majority of the year-over-year change in burden is due to technical changes. Updates to FY2025 estimates resulted in a 4.2% decrease in total monetized burden. This net decrease is primarily driven by a revision to FY2025 filer counts. The Fiscal Year 2026 population adjustments transition the underlying tax data file from Fiscal Year 2025 to Fiscal Year 2026 which includes aging the data for macroeconomic factors and adjusting weights to account for changes in the year-over-year population differences. The Fiscal Year 2026 filer population is forecasted to increase by 39,100 returns. The increase in filer population combined with macroeconomic factors are estimated to increase total monetized burden by 2.9%. The total change to monetized burden includes a 0.5% increase in time burden and a 2.9% increase in out-of-pocket costs. Altogether, these technical adjustments resulted in a net decrease in total monetized burden of 1.4%. This includes decreases in filer population of 2.1%, in time burden of 5.3%, and in out-of-pocket costs of 1.5%.

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Annual Cost to Federal Government: $10,376,045

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: 01/29/2026

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