Liability of Third Parties Paying or Providing for Wages

Forms and Documents

Document Name	Status
Form 4219 Form 4219 - Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes Form and Instruction	New
Attachement to OMB Supporting Statement..doc Supplementary Document	2013-12-13
Supporting_Statement(4219).pdf Supporting Statement A	2014-02-03

IC Document Collections

IC ID	Document Title	Status
209679	Form 4219 - Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes Form and Instruction	New

ICR Details

OMB Control No: 1545-2254	ICR Reference No: 201312-1545-015
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Liability of Third Parties Paying or Providing for Wages
Type of Information Collection: Existing collection in use without an OMB Control Number	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 02/06/2014
OIRA Conclusion Action: Approved without change	Conclusion Date: 05/07/2014
	Date Received in OIRA: 02/03/2014
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2014	6 Months From Approved
Responses	1,000	0	0
Time Burden (Hours)	12,833	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: Third parties who directly pay another's payrolls can be held liable for the full amount of taxes required to be withheld but not paid to the Government (subject to the 25% limitation). IRC 3505 deals with persons who supply funds to an employer for the purpose of paying wages. The notification that a third party is paying or supplying wages will usually be made by filing of the Form 4219, Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes. The Form 4219, Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes, is to be submitted and associated with each employer and for every calendar quarter for which a liability under section 3505 is incurred.

Emergency Justfication: We are requesting emergency approval to bring into compliance Form 4219 with PRA requirements. Failure to make this form available for use will prevent taxpayers from reporting and receiving credit for payroll wages paid by a third party. Failure to have Form 4219 available to IRS will also complicate proper recordation of such payments which could lead to inappropriate tax levies or audit actions.

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Authorizing Statute(s): US Code: 26 USC 3505 Name of Law: Liability of third parties paying or providing for wages
  

Citations for New Statutory Requirements: None

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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

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Form 4219 - Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes	4219	Statement of Liability of Lender, Surety, or Other Person for Withholding Taxes

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ICR Summary 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	1,000	0	0	0	0	1,000
Annual Time Burden (Hours)	12,833	0	0	0	0	12,833
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:

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Annual Cost to Federal Government: $5,000

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? 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? Uncollected

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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: 02/03/2014

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