Consumer Tipping Survey

Forms and Documents

Document Name	Status
Estimating Consumer Tipping Behavior-Review and Recommendations_FINAL_02_05_14.pdf Supplementary Document	2019-08-05
Comparison of Estimates of Tipping Behavior Produced Using Probability and Non-Probability Samples.pdf Supplementary Document	2019-08-05
Research on Consumer Tipping Behavior-Response to OMB Information Request.docx Supplementary Document	2019-08-05
IRS Tipping Report on Cognitive and Usability Testing 1_28_15.pdf Supplementary Document	2019-08-05
Comparison of Probability and Non-Probability Tipping Estimatesz().pdf Supplementary Document	2019-08-05
2019-09-17_SS_1545-2261_A_r.docx Supporting Statement A	2019-09-17
2019-09-17_SS_1545-2261_B_r.docx Supporting Statement B	2019-09-17

IC Document Collections

IC ID	Document Title	Status
215049	Tipping Survey Other-Survey	Modified

ICR Details

OMB Control No: 1545-2261	ICR Reference No: 201906-1545-009
Status: Historical Inactive	Previous ICR Reference No: 201601-1545-010
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Consumer Tipping Survey
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Withdrawn and continue	Conclusion Date: 08/19/2020
	Date Received in OIRA: 10/01/2019
Terms of Clearance: It is expected that Treasury/IRS will resubmit a renewal request once an additional survey under this approval is planned.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	09/30/2019	36 Months From Approved	08/31/2020
Responses	60,000	0	60,000
Time Burden (Hours)	11,144	0	11,144
Cost Burden (Dollars)	0	0	0

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Abstract: The IRS is charged with collecting revenue legally owed to the federal government. One important category of income comes in the form of tips. Previous empirical research has shown income from tips to be significantly underreported, limiting the IRS's ability to collect the proper amount of tax revenue. The IRS believes a new study of consumer tipping practices is needed in order to better understand current tip reporting behavior so tax administrators and policy makers can make the tax system fairer and more efficient. The main goal for this survey effort is to generate statistically valid estimates of tipped income in a variety of services for which no such estimates exist, in addition to providing information on other correlates of tipped income and behavior including, but not limited to, regional or seasonal fluctuations in tipped income.

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Authorizing Statute(s): EO: EO 12862 Name/Subject of EO: Customer Service Surveys
  

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:
	84 FR 15042	04/12/2019
30-day Notice:	Federal Register Citation:	Citation Date:
	84 FR 50866	09/30/2019
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
Tipping Survey

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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: $410,550

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

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     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? No

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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: 09/30/2019

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