Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips

ICR 200810-1545-020

OMB: 1545-1414

Federal Form Document

Forms and Documents
Document
Name
Status
Form and Instruction
Modified
Supplementary Document
2008-10-16
Supporting Statement A
2009-01-23
ICR Details
1545-1414 200810-1545-020
Historical Active 200712-1545-022
TREAS/IRS
Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips
Extension without change of a currently approved collection   No
Regular
Approved with change 01/31/2009
Retrieve Notice of Action (NOA) 12/02/2008
  Inventory as of this Action Requested Previously Approved
01/31/2012 36 Months From Approved 01/31/2009
37,200 0 37,200
143,220 0 331,452
0 0 0

Employers in food or beverage establishments where tipping is customary can claim an income tax credit for the amount of social security and Medicare taxes paid (employer's share) on tips, other than tips used to meet the minimum wage requirement.

US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  
PL: Pub.L. 110 - 246 15321 Name of Law: Food, Conservation, and Energy Act of 2008
PL: Pub.L. 110 - 289 3022 Name of Law: Housing and Economic Recovery Act of 2008

Not associated with rulemaking

  73 FR 46363 08/08/2008
73 FR 72115 11/26/2008
No

  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 37,200 37,200 0 0 0 0
Annual Time Burden (Hours) 143,220 331,452 -188,232 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
Burden decreased due to Public Law Statute as shown above which deleted 20 lines and 1 code reference from Form 8846. New burden decreased by 188,232 hours.

$650
No
No
Uncollected
Uncollected
Uncollected
Uncollected
K. Patilla 202 622-3186

  No

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:
 
 
 
 
 
 
 
    (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;
 
 
 
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.
12/01/2008


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