1545-2010_Supporting_Statement_REV

1545-2010_Supporting_Statement_REV.doc

Employer's Annual Federal Tax Return (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands)

OMB: 1545-2010

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SUPPORTING STATEMENT

OMB No. 1545-2010


  1. CIRCUMSTANCES NECESSITATING COLLECTION OF INFORMATION


The information must be collected to ensure employers are collecting and paying the correct amount of social security tax and Medicare tax. The authority for Form 944-SS is section 6011 of the Internal Revenue Code and sections 31.6011(a)-1T and 31.6011(a)-4T of the employment tax regulations.


  1. USE OF DATA


The information collected will be used by the Internal Revenue Service to ensure employers collect and pay the correct amount of social security tax and Medicare tax.


  1. USE OF IMPROVED INFORMATION TECHNOLOGY TO REDUCE BURDEN


We will be offering electronic filing of Form 944-SS and Form 944-PR.


  1. EFFORTS TO IDENTIFY DUPLICATION


We have attempted to eliminate duplication within the agency wherever possible.


  1. METHODS TO MINIMIZE BURDEN ON SMALL BUSINESSES OR OTHER SMALL ENTITIES


Not Applicable.


6. CONSEQUENCES OF LESS FREQUENT COLLECTION ON FEDERAL PROGRAMS OR POLICY ACTIVITIES


Not applicable.


  1. SPECIAL CIRCUMSTANCES REQUIRING DATA COLLECTION TO BE INCONSISTENT WITH GUIDELINES IN 5 CFR 1320.5(d)(2)


Not applicable.


  1. CONSULTATION WITH INDIVIDUALS OUTSIDE OF THE AGENCY ON AVAILABILITY OF DATA, FREQUENCY OF COLLECTION, CLARITY OF INSTRUCTIONS AND FORMS, AND DATA ELEMENTS


Periodic meetings are held between IRS personnel and representatives of the American Bar Association, the National Society of Public Accountants, the American Institute of Certified Public Accountants, and other professional groups to discuss tax law and tax forms. During these meetings, there is an opportunity for those attending to make comments regarding Form 944-SS and Form 944-PR.


In response to the Federal Register notice (77 FR 61830), dated October 11, 2012, we received no comments during the comment period regarding Form 944-SS or

Form 944-PR.


  1. EXPLANATION OF DECISION TO PROVIDE ANY PAYMENT OR GIFT TO RESPONDENTS


Not applicable.


  1. ASSURANCE OF CONFIDENTIALITY OF RESPONSES


Generally, tax returns and tax return information are confidential as required by 26 USC 6103.


  1. JUSTIFICATION OF SENSITIVE QUESTIONS


Not applicable.


  1. ESTIMATED BURDEN OF INFORMATION COLLECTION


List the number of responses, time per response, and total burden for each form included in the submission.


The burden estimate is as follows:


Number of Time per Total

Form Responses Response Hours


944-SS 10,000 9 hrs., 34 min. 95,600

944-PR 10,000 9 hrs., 34 min. 95,600

191,200


Estimates of the annualized cost to respondents for the hour burdens shown are not available at this time.


  1. ESTIMATED TOTAL ANNUAL COST BURDEN TO RESPONDENTS


As suggested by OMB, our Federal Register notice dated October 11, 2012, requested public comments on estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. However, we did not receive any response from taxpayers on this subject. As a result, estimates of the cost burdens are not available at this time.


  1. ESTIMATED ANNUALIZED COST TO THE FEDERAL GOVERNMENT


The primary cost to the government consists of the cost of printing Form 944-SS and Form 944-PR. We estimate that the cost of printing the form is $4,350.


  1. REASONS FOR CHANGE IN BURDEN


There is no change in the paperwork burden previously approved by OMB.


This form is being submitted for renewal purposes only.


  1. PLANS FOR TABULATION, STATISTICAL ANALYSIS AND PUBLICATION


Not applicable.


  1. REASONS WHY DISPLAYING THE OMB EXPIRATION DATE IS INAPPROPRIATE


See attachment.


  1. EXCEPTIONS TO THE CERTIFICATION STATEMENT ON OMB FORM 83-I


Not applicable.






Note: The following paragraph applies to all of the collections of information in this submission:


An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.

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