<NOTICE>
DEPARTMENT OF THE TREASURY
<SUBAGY>Internal Revenue Service</SUBAGY>
<SUBJECT>Proposed Collection; Comment Request for U.S. Employment Tax Returns and Related 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</SUBJECT>
<HD SOURCE="HED">AGENCY:</HD>
Internal Revenue Service (IRS), Treasury.
<HD SOURCE="HED">ACTION:</HD>
Notice and request for comments.
<SUM>
<HD SOURCE="HED">SUMMARY:</HD>
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995 (PRA). The IRS is soliciting comments on U.S. Employment Tax Returns and related Forms.
</SUM>
<DATES>
<HD SOURCE="HED">DATES:</HD>
Written comments should be received on or before October 28, 2024 to be assured of consideration.
</DATES>
<HD SOURCE="HED">ADDRESSES:</HD>
Direct all written comments to Andres Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email
<E T="03">pra.comments@irs.gov.</E>
Include 1545-0029 or U.S. Employment Tax Returns and Related Forms.
<FURINF>
<HD SOURCE="HED">FOR FURTHER INFORMATION CONTACT:</HD>
Requests for additional information or copies of the forms and instructions should be directed to Kerry Dennis, at (202) 317-5751, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at
<E T="03">Kerry.Dennis@irs.gov.</E>
</FURINF>
<SUPLINF>
<HD SOURCE="HED">SUPPLEMENTARY INFORMATION:</HD>
<HD SOURCE="HD1">Tax Compliance Burden</HD>
Tax compliance burden is defined as the time and money taxpayers spend to comply with their tax filing responsibilities. Time-related activities include recordkeeping, tax planning, gathering tax materials, learning about the law and what you need to do, and completing and submitting the return. Out-of-pocket costs include expenses such as purchasing tax software, paying a third-party preparer, and printing and postage. Tax compliance burden does not include a taxpayer's tax liability, economic inefficiencies caused by sub-optimal choices related to tax deductions or credits, or psychological costs.
<HD SOURCE="HD1">Proposed PRA Submission to OMB</HD>
<E T="03">Title:</E>
U.S. Employment Tax Returns and related Forms.
<E T="03">OMB Number:</E>
1545-0029.
<E T="03">Form Numbers:</E>
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.
<E T="03">Abstract:</E>
These forms are used by employers to report their employment tax-related activity. The data is used to verify that the items reported on the forms are correct.
<E T="03">Current Actions:</E>
There have been changes in regulatory guidance related to various forms approved under this approval package during the past year. There have been additions and removals of forms included in this approval package. It is anticipated that these changes will have an impact on the overall burden and cost estimates requested for this approval package, however these estimates were not finalized at the time of release of this notice. These estimated figures are expected to be available by the release of the 30-day comment notice from OMB. This approval package is being submitted for renewal purposes.
<E T="03">Type of Review:</E>
Revision of currently approved collection.
<E T="03">Affected Public:</E>
Employers.
<E T="03">Preliminary Estimated Number of Respondents:</E>
7,271,800.
<E T="03">Preliminary Estimated Time per Respondent (Hours):</E>
63 hours, 48 minutes.
<E T="03">Preliminary Estimated Total Annual Time (Hours):</E>
464,000,000.
<E T="03">Preliminary Estimated Total Annual Monetized Time ($):</E>
14,850,000,000.
<E T="03">Preliminary Estimated Total Out-of-Pocket Costs ($):</E>
19,210,000,000.
<E T="03">Preliminary Estimated Total Monetized Burden ($):</E>
34,060,000,000.
<NOTE>
<HD SOURCE="HED">Note:</HD>
Total Monetized Burden = Total Out-of-Pocket Costs + Total Annual Monetized Time.
</NOTE>
<NOTE>
<HD SOURCE="HED">Note:</HD>
Amounts below are estimates for fiscal year (FY) 2025. Reported time and cost burdens are national averages and do not
necessarily reflect a “typical case.” Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. Detail may not add due to rounding.
</NOTE>
<GPOTABLE COLS="4" OPTS="L2,i1" CDEF="s75,16,16,16">
<TTITLE>ICB Estimates for Employment Tax Forms, Schedules, and Regulations</TTITLE>
[FY2025]
<CHED H="1"> </CHED>
<CHED H="1">FY23</CHED>
<CHED H="1">Program change due to adjustment</CHED>
<CHED H="1">FY25</CHED>
<ROW>
<ENT I="01">Number of Respondents</ENT>
<ENT>7,128,000</ENT>
<ENT>143,800</ENT>
<ENT>7,271,800</ENT>
</ROW>
<ROW>
<ENT I="01">Burden in Hours</ENT>
<ENT>456,000,000</ENT>
<ENT>8,000,000</ENT>
<ENT>464,000,000</ENT>
<HD SOURCE="HD1">Request for Comments</HD>
Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information will have practical utility; (b) the accuracy of the agency's estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information.
<SIG>
<DATED>Approved: August 23, 2024.</DATED>
<NAME>Kerry Dennis,</NAME>
Tax Analyst.
</SIG>
<HD SOURCE="HD1">Appendix A</HD>
<EXTRACT>
<GPOTABLE COLS="3" OPTS="L2,tp0,i1" CDEF="xs72,r100,12">
<TTITLE> </TTITLE>
<CHED H="1">Form</CHED>
<CHED H="1">Title/description</CHED>
<CHED H="1">OMB No.</CHED>
<ROW>
<ENT I="01">CT-1</ENT>
<ENT>Employer's Annual Railroad Retirement Tax Return</ENT>
<ENT>1545-0001</ENT>
</ROW>
<ROW>
<ENT I="01">CT-1X</ENT>
<ENT>Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund</ENT>
<ENT>1545-0001</ENT>
</ROW>
<ROW>
<ENT I="01">CT-2</ENT>
<ENT>Employee Representative's Quarterly Railroad Tax Return</ENT>
<ENT>1545-0002</ENT>
</ROW>
<ROW>
<ENT I="01">SS-8</ENT>
<ENT>Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding</ENT>
<ENT>1545-0004</ENT>
</ROW>
<ROW>
<ENT I="01">SS-8 (PR)</ENT>
<ENT>Determination of Employee Work Status for Purposes of Federal Employment Taxes and Income Tax (Puerto Rican Version)</ENT>
<ENT>1545-0004</ENT>
</ROW>
<ROW>
<ENT I="01">W-2</ENT>
<ENT>Wage and Tax Statement</ENT>
<ENT>1545-0008</ENT>
</ROW>
<ROW>
<ENT I="01">W-2 AS</ENT>
<ENT>American Samoa Wage and Tax Statement</ENT>
<ENT>1545-0008</ENT>
</ROW>
<ROW>
<ENT I="01">W-2 C</ENT>
<ENT>Corrected Wage and Tax Statement</ENT>
<ENT>1545-0008</ENT>
</ROW>
<ROW>
<ENT I="01">W-2 GU</ENT>
<ENT>Guam Wage and Tax Statement</ENT>
<ENT>1545-0008</ENT>
</ROW>
<ROW>
<ENT I="01">W-2 VI</ENT>
<ENT>U.S. Virgin Islands Wage and Tax Statement</ENT>
<ENT>1545-0008</ENT>
</ROW>
<ROW>
<ENT I="01">W-3</ENT>
<ENT>Transmittal of Wage and Tax Statements</ENT>
<ENT>1545-0008</ENT>
</ROW>
<ROW>
<ENT I="01">W-3 (PR)</ENT>
<ENT>Transmittal of Withholding Statements (Puerto Rican Version)</ENT>
<ENT>1545-0008</ENT>
</ROW>
<ROW>
<ENT I="01">W-3 C</ENT>
<ENT>Transmittal of Corrected Wage and Tax Statements</ENT>
<ENT>1545-0008</ENT>
</ROW>
<ROW>
<ENT I="01">W-3 C (PR)</ENT>
<ENT>Transmittal of Corrected Wage and Tax Statements (Puerto Rican Version)</ENT>
<ENT>1545-0008</ENT>
</ROW>
<ROW>
<ENT I="01">W-3 SS</ENT>
<ENT>Transmittal of Wage and Tax Statements</ENT>
<ENT>1545-0008</ENT>
</ROW>
<ROW>
<ENT I="01">940</ENT>
<ENT>Employer's Annual Federal Unemployment (FUTA) Tax Return</ENT>
<ENT>1545-0028</ENT>
</ROW>
<ROW>
<ENT I="01">940 (PR)</ENT>
<ENT>Employer's Annual Federal Unemployment (FUTA) Tax Return (Puerto Rican Version)</ENT>
<ENT>1545-0028</ENT>
</ROW>
<ROW>
<ENT I="01">940 SCH A</ENT>
<ENT>Multi-State Employer and Credit Reduction Information</ENT>
<ENT>1545-0028</ENT>
</ROW>
<ROW>
<ENT I="01">940 SCH A (PR)</ENT>
<ENT>Multi-State Employer and Credit Reduction Information (Puerto Rican Version)</ENT>
<ENT>1545-0028</ENT>
</ROW>
<ROW>
<ENT I="01">940 SCH R</ENT>
<ENT>Allocation Schedule for Aggregate Form 940 Filers</ENT>
<ENT>1545-0028</ENT>
</ROW>
<ROW>
<ENT I="01">941</ENT>
<ENT>Employer's Quarterly Federal Tax Return</ENT>
<ENT>* 1545-0029</ENT>
</ROW>
<ROW>
<ENT I="01">941 (PR)</ENT>
<ENT>Employer's Quarterly Federal Tax Return</ENT>
<ENT>* 1545-0029</ENT>
</ROW>
<ROW>
<ENT I="01">941 SCH B</ENT>
<ENT>Repo
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