Employer's Annual Federal Unemployment (FUTA) / Planilla para la Declaración Federal Anual del Patrono de la Contribución Federal para el Desempleo

Forms and Documents

Document Name	Status
Form 940 Employer's Annual Federal Unemployment (FUTA) Tax Return Form	Modified
Form 940-V (PR) 940-V (PR) Payment Voucher Form and Instruction	New
Form Schedule R (940) Schedule R (Form 940): Allocation Schedule for Aggregate Form 940 Filers Form	Modified
Form Schedule A (Form 9 Anexo A (Form 940PR) Form and Instruction	Modified
Form 940-PR Form 940-PR - Planilla Para la Declaracion anual del Patrono de la contribcion Federal para el desempleo Form	Modified
Form 940-V Form 940 payment voucher Form	Modified
Supporting_Statement[1545-0028-Rev.-01-24-17].doc Supporting Statement A	2017-01-25

IC Document Collections

IC ID	Document Title	Status
39373	Employer's Annual Federal Unemployment (FUTA) Tax Return Form	Modified
225210	940-V (PR) Payment Voucher Form and Instruction	New
206170	Schedule R (Form 940): Allocation Schedule for Aggregate Form 940 Filers Form	Modified
190954	Anexo A (Form 940PR) Form and Instruction	Modified
190952	Form 940PR preprinted payment voucher Other-payment voucher	Removed
190951	Form 940-PR Worksheet Other-Worksheet	Modified
190950	Form 940-PR - Planilla Para la Declaracion anual del Patrono de la contribcion Federal para el desempleo Form	Modified
190948	Schedule A (Form 940) - Multi-State Employer and Credit Reduction Information Instruction	Modified
190947	Form 940 payment voucher Form	Modified
190945	Form 940 preprinted voucher Other-payment voucher	Removed
190942	Form 940 Worksheet Instruction	Modified

ICR Details

OMB Control No: 1545-0028	ICR Reference No: 201610-1545-014
Status: Active	Previous ICR Reference No: 201303-1545-011
Agency/Subagency: TREAS/IRS	Agency Tracking No: Ready
Title: Employer's Annual Federal Unemployment (FUTA) / Planilla para la Declaración Federal Anual del Patrono de la Contribución Federal para el Desempleo
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: 07/12/2017
	Date Received in OIRA: 01/30/2017
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	07/31/2020	36 Months From Approved	07/31/2017
Responses	6,836,052	0	7,000,920
Time Burden (Hours)	105,271,229	0	105,295,370
Cost Burden (Dollars)	0	0	0

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Abstract: IRC section 3301 imposes a tax on employers based on the first $7,000 of taxable annual wages paid to each employee. IRS uses the information reported on Forms 940 and 940-PR (Puerto Rico) to ensure that employers have reported and figured the correct FUTA Wages and tax.

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Authorizing Statute(s): US Code: 26 USC 3301 Name of Law: Rate of Tax
   US Code: 26 USC 3302 Name of Law: Credit against tax
   US Code: 26 USC 3306 Name of Law: Definitions
  

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
60-day Notice:	Federal Register Citation:	Citation Date:
	81 FR 73475	10/25/2016
30-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 8654	01/27/2017
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 9

IC Title	Form No.	Form Name
Anexo A (Form 940PR)	Schedule A (Form 940PR)	Anexo A
Form 940-PR Worksheet
Schedule A (Form 940) - Multi-State Employer and Credit Reduction Information	Schedule A (Form 940)	Multi-State Employer and Credit Reduction Information
Employer's Annual Federal Unemployment (FUTA) Tax Return	940	Employer's Annual Federal Unemployment (FUTA) Tax Return
Form 940 Worksheet
Form 940-PR - Planilla Para la Declaracion anual del Patrono de la contribcion Federal para el desempleo	940-PR	Planilla Para La Declaracion Anual Del Patrono-La Contribucion Federal Para El Desempleo
Schedule R (Form 940): Allocation Schedule for Aggregate Form 940 Filers	Schedule R (940)	Allocation Schedule for Aggregate Form 940 Filers
Form 940PR preprinted payment voucher
Form 940 payment voucher	940-V	Payment Voucher
Form 940 preprinted voucher
940-V (PR) Payment Voucher	940-V (PR)	940-V (PR) Payment Voucher

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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	6,836,052	7,000,920	0	-33,000	-131,868	0
Annual Time Burden (Hours)	105,271,229	105,295,370	0	-4,360	-19,781	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: The change in burden reflects the removal of burden associated with previously produced (preprinted) versions of the payment voucher forms (940-V and 940-V(PR)). The discontinuation of the production of these preprinted forms will result in a total burden decrease of 24,141 hours and an estimated 164,868 responses.

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Annual Cost to Federal Government: $11,443

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: 01/30/2017

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