SS_2025 1545-0029_final

27

SUPPORTING STATEMENT

Internal Revenue Service

U.S. Employment Tax Returns and related Forms

OMB Control Number 1545-0029

1. CIRCUMSTANCES NECESSITATING COLLECTION OF INFORMATION

Sections 6011 & 6012 of the Internal Revenue Code (IRC) require entities to prepare and file employment tax returns quarterly. These forms and related schedules are used by employers to report employee income and other compensation subject to tax as well as to report and disclosure taxes paid.

Regulations section 31.6011(a)-5 explains that every employer is required to make a return for the first calendar quarter in which the employer pays wages, other than wages for agricultural labor, subject to the tax imposed by the Federal Insurance Contributions Act, and is required to make a return for each subsequent calendar quarter (whether or not wages are paid therein) until the employer has filed a final return in accordance with § 31.6011(a)–6. The return or statement shall include therein the information required by the applicable regulations or forms.

OMB clearance for the burden estimate will be requested before the relevant tax filing season but after the IRS has had the opportunity to update its models with prior year data and to make necessary revisions to draft forms (including providing drafts to public for comment) and is sought on an annual basis instead of on the regular 3-year Paperwork Reduction Act (PRA) cycle. Doing so ensures that new and updated forms can be made available for use on a timelier basis.

This information collection request (ICR) covers the actual reporting, recordkeeping, and third-party disclosure burden associated with the forms, listed below, and their affiliated schedules and regulations.

Form	Description
Form CT-1	Employer's Annual Railroad Retirement Tax Return, is used by railroad employers to annually report taxes imposed by the Railroad Retirement Tax Act (RRTA) and claim eligible employer tax credits.
Form CT-1X	Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim for Refund is used to correct errors on a previously filed Form CT-1.
Form CT-2	Employee Representative’s Quarterly Railroad Tax Return is used by employee representatives quarterly to report compensation on which railroad retirement taxes are due. Form CT-2 also transmits the tax payment.
Form SS-8	Request for Determination of Worker Status for Purposes of Federal Employment Taxes, and Income Tax Withholding is used to request a determination of the status of a worker under the common law rules for purposes of federal employment taxes and income tax withholding.
Form SS-8PR	Determinación del Estado de Empleo de un Trabajador para Propósitos de las Contribuciones Federales Sobre el Empleo is used to request a determination of the status of a worker under the common law rules for purposes of federal employment taxes and income tax withholding (Puerto Rican).
Form W-2	Wage and Tax Statement, is used to report an employee's income from the prior year and how much tax the employer withheld.
Form W-2 AS	American Samoa Wage and Tax Statement, is used by employers to report American Samoa wages from the prior year and how much tax the employer withheld.
Form W-2 C	Transmittal of Corrected Wage and Tax Statements, is used to correct errors on Form W-2, W-2AS, W-2CM, W-2GU, W-2VI, or W-2c filed with the Social Security Administration (SSA).
Form W-2 GU	Guam Wage and Tax Statement, is used by employers to report Guam wages from the prior year and how much tax the employer withheld.
Form W-2 VI	U.S. Virgin Islands Wage and Tax Statement is used by employers to report U.S. Virgin Islands wages from the prior year and how much tax the employer withheld.
Form W-3	Transmittal of Wage and Tax Statements, is used to transmit W-2 series forms to SSA for processing.
Form W-3 (PR)	Informe de Comprobantes de Retención Transmittal of Withholding Statements, is used to transmit W-3 PR forms to SSA for processing (Puerto Rico Version).
Form W-3 C	Transmittal of Corrected Wage and Tax Statements, is used to correct previously filed W-3 forms.
Form W-3 C (PR)	Transmision de Comprobantes de Retencion Corregidos, is used to correct previously filed W-3 PR forms (Puerto Rico Version).
Form W-3 SS	Transmittal of Wage and Tax Statements, is used to transmit Copy A of Forms W-2 (AS), W-2 (CM), W-2 (GU), or W-2 (VI), to SSA.
Form 940	Employer’s Annual Federal Unemployment (FUTA) Tax Return is used by employers to file and pay Federal unemployment taxes.
Form 940 (sp)	Spanish translation of Employer’s Annual Federal Unemployment (FUTA) Tax Return form.
Form 940 SCH A,	Multi-State Employer and Credit Reduction Information is used to figure annual Federal Unemployment Tax Act (FUTA) tax for states that have a credit reduction on wages that are subject to the unemployment compensation laws.
Form 940 SCH A (sp)	Spanish translation of Multi-State Employer and Credit Reduction Information form.
Form 940 SCH R	Reconciliation for Aggregate Form 941 Filers, certified professional employer organizations (CPEO) must attach Schedule R to its aggregate Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return. Schedule R is used to allocate the aggregate information reported on Form 940 to each client.
Form 941	Employer’s Quarterly Federal Tax Return is used by employers to report payments made to employees subject to income and social security/Medicare taxes and the amounts of these taxes.
Form 941 (sp)	Spanish translation of Employer’s Quarterly Federal Tax form.
Form 941 SCH B	Report of Tax Liability for Semiweekly Schedule Depositors is used by employers for the reporting of tax liability for semi-weekly pay schedules.
Form 941 SCH B (sp)	Spanish translation of Supplemental Record of Federal Tax Liability form.
Form 941 SCH D	Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations is used to address matching problems associated with Forms W-2 and Form 941.
Form 941 SCH R,	Reconciliation for Aggregate Form 941 Filers is used to allocate certain aggregate information reported on Form 941 to each client.
Form 941-SS	Employer's QUARTERLY Federal Tax Return (American Samoa, Guam, the Commonwealth of Northern Mariana Islands, and the U.S. Virgin Islands), is used by employers in the U.S. possessions to report social security and Medicare taxes only.
Form 941 X	Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, is used by employers to correct errors on a Form 941 that was previously filed.
Form 941 X (sp)	Spanish translation of Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund form.
Form 943	Employer's Annual Tax Return for Agricultural Employees, is used by agricultural employers to report (a) the employees' and employers' FICA taxes on wages and (b) the amounts withheld for income tax.
Form 943 (sp)	Employer’s Annual Tax Return for Agricultural Employees form.
Form 943 A	Agricultural Employer's Record of Federal Tax Liability is an optional form that may be used by agricultural employers to show their tax liabilities for the semiweekly periods and $100,000 one-day rule.
Form 943 A (sp)	Spanish translation of Agricultural Employer's Record of Federal Tax Liability form.
Form 943 R	Reconciliation for Aggregate Form 941 Filers is used to identify the individual taxpayer and their related tax liabilities for which an aggregate payment is being made on Form 943 for the year in which this Schedule R (Form 943) is attached.
Form 943 X	Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund is used to correct errors made on Form 943 for one year only.
Form 943 X (sp)	Spanish translation of Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund form.
Form 944	Employer's ANNUAL Federal Tax Return is designed so the smallest employers (those whose annual liability for social security, Medicare, and withheld federal income taxes is $1,000 or less) will file and pay these taxes only once a year instead of every quarter.
Form 944 (sp)	Spanish translation of Employer's ANNUAL Federal Tax Return form.
Form 944 X	Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund, is used by employers who discover they under or over withheld income taxes from wages or social security or Medicare tax in a prior year, use Form 944-X to report those taxes and either make a payment, claim a refund, or request an abatement.
Form 944 X (sp)	Spanish translation of Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund form.
Form 945	Annual Return of Withheld Federal Income Tax is used to report income tax withholding on non-payroll payments including backup withholding and withholding on pensions, annuities, IRA's military retirement and gambling winnings.
Form 945 A	Annual Record of Federal Tax Liability is used to report non-payroll tax liabilities.
Form 945 X	Adjusted ANNUAL Return of Withheld Federal Income Tax or Claim for Refund is used to correct errors made on Form 945, for one year only.
Form 2032	Contract Coverage Under Title II of the Social Security Act, U.S. citizens and resident aliens employed abroad by foreign affiliates of American employers are exempt from social security taxes. American employers may file an agreement on Form 2032 to waive this exemption and obtain social security coverage for U.S. citizens and resident aliens employed abroad by their foreign affiliates. The American employers can later file Form 2032 to cover additional foreign affiliates as an amendment to their original agreement.
Form 2678	Employer/Payer Appointment of Agent is used by an employer to notify the Director, Internal Revenue Service Center, of the appointment of an agent to pay wages on behalf of the employer. In addition, the completed form is an authorization to withhold and pay taxes via Form 941, Employer's Quarterly Federal Tax Return, for the employees involved.
Form 8027	Employer's Annual Information Return of Tip Income and Allocated Tips is used by employers to report receipts and tips from their large food or beverage establishments. In addition, employers use Form 8027 to determine if the employer must allocate tips for tipped employees.
Form 8027 T	Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips, is used by employers operating more than one food or beverage establishment to send multiple Form 8027 to the IRS.
Form 8453 EMP	Employment Tax Declaration for an IRS e-file Return, is used to authenticate an electronic employment tax form, authorize the electronic return originator (ERO), if any, to transmit via a third-party transmitter; authorize the intermediate service provider (ISP) to transmit via a third-party transmitter if filed online (not using an ERO), and provide the taxpayer’s consent to authorize an electronic funds withdrawal for payment of federal taxes owed.
Form 8850	Pre-Screening Notice and Certification Request for the Work Opportunity Credit is used by employers as part of a written request to a designated local agency to certify an employee as a member of a targeted group for purposes of qualifying for the work opportunity tax credit.
Form 8879 EMP	IRS e-file Signature Authorization for Forms 940, 941, 943, 944, and 945, is used to electronically sign an employment tax return on Forms 940 series, 941 series, 943 series, 944, and 945.
Form 8922	Third-Party Sick Pay Recap, is used to reconcile employment tax returns (for example, Form 941) with Forms W-2 when third-party sick pay is paid.
Form 8952	Application for Voluntary Classification Settlement Program (VCSP), is an application for employers that may want to be included in the Voluntary Classification Settlement Program (VCSP), which permits taxpayers to voluntarily reclassify workers as employees for federal employment tax purposes pursuant to Title 26 of the United States Code (USC) 7121.
Form 8974	Qualified Small Business Payroll Tax Credit for Increasing Research Activities is used to determine the portion of the elected amount that can be claimed for the quarter on the Form 941.

2. USE OF DATA

The data is used by the IRS to verify that the correct taxes have been paid. The Social Security Administration uses some of the Social Security and Medicare tax data for trust fund accounting and estimating purposes.

3. USE OF IMPROVED INFORMATION TECHNOLOGY TO REDUCE BURDEN

We are currently offering electronic filing for these forms.

4. EFFORTS TO IDENTIFY DUPLICATION

The information obtained through this collection is unique and is not already available for use or adaptation from another source.

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

The IRS proactively works with both internal and external stakeholders to minimize the burden on small businesses, while maintaining tax compliance. The Agency also seeks input regarding the burden estimates from the public via notices and tax product instructions. The forms can be filed electronically, which further reduces any burden to small businesses.

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

A less frequent collection will not allow the IRS to determine the correct taxes paid and the cumulative amount of research credit an employer has available to take against their employer share of payroll taxes and whether or not the amount of credit an employer is taking is available for them to take.

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

There are no special circumstances requiring data collection to be inconsistent with Guidelines in 5 CFR 1320.5(d)(2).

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

In response to the Federal Register notice dated August 29, 2024 (89 FR 70253), we received one comment during the comment period for this collection of information.

Bureau of Economic Analysis (BEA) Comment dated September 23, 2024.
Comment on Forms W-2 and W-3.

	Summary of Bureau of Economic Analysis comment	Responses
1	BEA strongly supports the continued collection of data by the Internal Revenue Service (IRS) on Forms W-2 and W-3. BEA has periodically used data on wages, tips, and other compensation and on Medicare wages and tips to validate wage and salary estimates from other data sources. Also, the data are used indirectly for estimating government social benefits to persons.	The IRS appreciates the support and comment.

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

No payment or gift will be provided to any respondents.

10. ASSURANCE OF CONFIDENTIALITY OF RESPONSES

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

11. JUSTIFICATION OF SENSITIVE QUESTIONS

A privacy impact assessment (PIA) has been conducted for information collected under this request as part of the “Business Master File (BMF)” system and a Privacy Act System of Records notice (SORN) has been issued for this system under IRS 24.046-Customer Account Data Engine Business Master File. The Internal Revenue Service PIAs can be found at https://www.irs.gov/uac/Privacy-Impact-Assessments-PIA.

Title 26 USC 6109 requires inclusion of identifying numbers in returns, statements, or other documents for securing proper identification of persons required to make such returns, statements, or documents and is the authority for social security numbers (SSNs) in IRS systems.

11. ESTIMATED BURDEN OF INFORMATION COLLECTION and

12. ESTIMATED TOTAL ANNUAL COST BURDEN TO RESPONDENTS

PRA Approval of Forms Used by Employers:

Under the PRA, OMB assigns a control number to each ''collection of information'' that it reviews and approves for use by an agency. The PRA also requires agencies to estimate the burden for each collection of information. Burden estimates for each control number are displayed in (1) PRA supporting statement that accompanies collections of information, (2) Federal Register notices, and (3) OMB's database of approved information collections.

The forms included in this collection are used by employers to report payroll tax.

Taxpayer Compliance Burden Model

Tax compliance burden is defined as the time and money taxpayers spend to complying with their tax filing responsibilities. Time-related activities include recordkeeping, tax planning, gathering tax materials, learning about the law and what the taxpayer needs to do, and completing and submitting the return. Out-of-pocket costs include expenses such as purchasing tax software, paying a third-party preparer, and printing and posting. Tax compliance burden does not include a taxpayer’s tax liability, economic inefficiencies caused by sub-optimal choices related to tax deductions or credits, or psychological costs.

The IRS uses the Taxpayer Compliance Burden Model for Employer Reporting Burden to estimate the burden experienced by employer taxpayers when complying with Federal tax laws. The model is based on a survey of Tax Year 2022 employer reporting tax return filers that was fielded in 2023. The model is updated annually to account for legislative and regulatory changes. This methodology for estimating burden focuses on the characteristics and activities undertaken by employer taxpayers in meeting their tax return filing obligations.

The methodology is based on the primary drivers associated with employer reporting burden. These include the number of employees, employee turnover, level of compensation, economic activity associated with employment related credits, and frequency of filing. Indicators of tax law and administrative complexity, as reflected in the tax forms and instructions, are incorporated into the model.

Note: Analysis of the survey data indicates that reported out-of-pockets costs for smaller employers likely reflect fees that are for more than just federal employment tax reporting services. For example, they may be reporting a flat fee paid for a suite of services and they simply do not know how to break out the fee paid for just federal employment tax and W-2-related activities. As a result, the monetized burden could be overstated.

Taxpayer Burden Estimates

Summary results for Fiscal Year 2025 using the Taxpayer Compliance Burden Model burden estimation methodology for employers are presented below. The data shown are the best forward-looking estimates available for employer reporting tax returns filed for Tax Year 2024. The burden estimates are based on statutory requirements as of December 1, 2024.

Burden Total Estimates for employment tax forms, schedules, and regulations
Fiscal Year 2025
	Fiscal Year 2023	Program Change due to Technical Adjustment	Program Change due Legislative Adjustment	Program Change due to Agency Adjustment	Fiscal Year 2025
Responses per year	7,128,000	280,820	-	-	7,408,820
Burden in Hours	456,000,000	14,000,000	-	-	470,000,000
Monetized Time Burden	$14,630,000,000	$790,000,000	-	-	$15,420,000,000
Out-of-Pocket Costs	$18,910,000,000	$960,000,000	-	-	$19,870,000,000
Total Monetized Burden*	$33,540,000,000	$1,750,000,000	-	-	$35,290,000,000

Source: IRS:RAAS:KDA:BRDN (12-23-24)

*Total Monetized Burden = Out-of-Pocket Costs + Monetized Time Burden

Note: Reported time and cost burdens are national averages and do not necessarily reflect a “typical” case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. Detail may not add to total due to rounding.

Tax return data are used to calculate a monetization rate based on the average wage paid by each firm plus benefits. A lower bound is set at the federal minimum wage rate plus employment taxes. Rates from the Bureau of Labor Statics (BLS) Occupational Employment Statistics (OES) and the BLS Employer Costs for Employee Compensation from the National Compensation Survey are used for an upper bound. Specifically, we use the 90th percentile for payroll and timekeeping clerks from the OES and the ratio of total compensation to wages and salaries from the private industry workers (management, professional, and related occupations) to account for fringe benefits.

The following additional breakouts of average burden are provided for transparency in understanding the average estimated burden experienced by employer size.

Annual Average Burden Per Employer by Number of Forms W-2 Filed
Number of Forms W-2 Filed	Total Time (Hours)	Out-of-Pocket Costs	Total Monetized Burden*
All Employers	11	$426	$738
1 to 5	16.1	$606	$1,049
6 to 10	6	$276	$465
11 to 25	4.4	$196	$339
26 to 50	3.5	$128	$241
51 to 100	2.6	$97	$184
101 to 250	1.8	$87	$154
251 to 500	1.2	$66	$113
501 to 1,000	0.7	$47	$77
Over 1,000	0.4	$15	$29
Annual Average Burden Per Employee by Primary Form Filed
Form 941	10.9	$431	$744
Form 943	19.2	$288	$601
Form 944	11.5	$207	$347

Source: IRS:RAAS:KDA:BRDN (12-23-24)

*Total monetized burden = Monetized hours + Out-of-pocket costs

The following are related regulations which impose no additional burden. Please continue to assign OMB number 1545‑0029 to these regulations.

31.3306(C)(18)(1) 1.401(d) 31.6302-1,2,3

31.3401(a)‑l(b)(12) 31.3102-3(c) 31.6413(a)-1

33.3401(a)(6)‑1(d)(3) 31.3121(b)(19)-1 31.6414-1(a)

31.3401(a)(8)(c)(1) 31.3121(s)-1(a) Temp. Reg. 32.1,2

31.3401(h)(1)(2)(ii) 31.3404-1 36.3121(a)(10)-1

31.3402(h)(3)‑1 31.6001 31.6001-6 49.3121(1)(10)-3 31.3504‑1(a) 31.6109 49.6109-1 36.312(1)(10)‑3(a) 31.6011(a)-1,4,6,7,8,9 601.401(a) 31.6011(b)-2 31.6011 31.3121(a)‑1 31.3401(a)1(b)(12) 31.6071(a)-1 31.3401(a)(8)(A)(2) 36.3121(L)(10)(3) 301.6316‑7(b), (c) 31.6011(a)‑6(b) 31.6053-1 31.6205-1

11. ESTIMATED ANNUALIZED COST TO THE FEDERAL GOVERNMENT

The federal government cost estimate for product development is based on a model that considers the following three cost factors for each information product: aggregate labor costs for development, including annualized startup expenses, operating and maintenance expenses, and distribution of the product that collects the information. These costs do not include any activities such as taxpayer assistance and enforcement.

The government computes cost using a multi-step process. First, the government creates a weighted factor for the level of effort to create each information collection product based on variables, such as complexity, number of pages, type of product, and frequency of revision. Second, the total costs associated with developing the product such as labor cost, and operating expenses associated with the downstream impact such as support functions, are added together to obtain the aggregated total cost. Then, the aggregated total cost and factor are multiplied together to obtain the aggregated cost per product. Lastly, the aggregated cost per product is added to the cost of shipping and printing each product to IRS offices, National Distribution Center, libraries, and other outlets. The result is the government cost estimate per product.

The government cost estimate for this collection is summarized in the table below.

Product	Aggregate Cost per Product (factor applied)		Printing and Distribution		Government Cost Estimate per Product
Employment Tax Forms and Instructions	$3,680,221	+	$632,628	=	$4,312,848
Totals	$3,680,221	+	$632,628	=	$4,312,848
Table costs are based on 2024 actuals obtained from IRS Chief Financial Office and Media and Publications
* New product costs will be included in the next collection update.
Estimated Filers	Processing Cost - Paper Returns		Processing Cost - Electronic Returns		Government Cost Estimate
7,408,820	$5,704,791	+	$1,529,180	=	$7,233,972
Total					$7,233,972
Table costs estimates are based on FY2024 IRS Cost Estimate References.
The total government cost estimate for this collection is $11,546,820. .

15. REASONS FOR CHANGE IN BURDEN

The year-over-year change in burden is analyzed and reported by technical adjustments, legislative adjustments, and agency adjustments.

Changes Due to Technical Adjustment: There are significant adjustments in the year-over-year technical changes. The impact on burden related to these changes is shown in the table below. Altogether, technical adjustments lead to an overall increase in burden. Increases from macroeconomic adjustments and population growth between Fiscal Year 2023 and Fiscal Year 2025 increase aggregate time burden by ~3.7% and out-of-pocket costs by ~9.6%. Incorporating updated population filer data decreases aggregate time burden by ~0.6% and decrease overall out-of-pocket costs by ~4.4%. Overall, technical adjustments lead to a ~3% increase in aggregate time and a 4.4% decrease in aggregate out-of-pocket costs.

	Number of Taxpayers	Burden in Hours	Burden in Monetized Time	Burden in Dollars	Monetized Total Burden*
Update to Fiscal Year 2024 Population Count Estimates	216,100	13,000,000	$410,000,000	$540,000,000	$950,000,000
Update to Fiscal Year 2024 Macro Estimates	-	-	$490,000,000	$650,000,000	$1,140,000,000
Updated Tax Data	-	(3,000,000)	($610,000,000)	($880,000,000)	($1,490,000,000)
Update to Fiscal Year 2025 Population Count Estimates	64,720	4,000,000	$130,000,000	$160,000,000	$290,000,000
Update to Fiscal Year 2025 Macro Estimates	-	-	$370,000,000	$490,000,000	$860,000,000
Total Technical Adjustments	280,820	14,000,000	$790,000,000	$960,000,000	$1,750,000,000

Source: IRS:RAAS:KDA:BRDN (12-23-24)

Macro Adjustments = Adjustments for macroeconomic factors like inflation

*Monetized Total Burden = Burden in Monetized Time + Burden in Dollars. Detail may not add due to rounding.

Changes Due to Legislative Adjustment: There were no significant year-over-year Legislative changes impacting the burden calculations for this collection.

Changes Due to Agency Adjustment: There were no significant year-over-year Agency changes impacting the burden calculations for this collection.

	Requested	Program Change Due to Agency Adjustment	Program Change Due to Legislative Adjustment	Program Change Due to Technical Adjustment	Program Change Due to Potential Violation of the PRA	Previously Approved
Annual Number of Responses	7,408,820	-	-	280,820	-	7,128,000
Annual Time Burden (Hr.)	470,000,000	-	-	14,000,000	-	456,000,000
Monetized Time	$15,420,000,000	-	-	$790,000,000	-	$14,630,000,000
Annual Cost Burden ($)	$19,870,000,000	-	-	$960,000,000	-	$18,910,000,000
Monetized Total Burden*	$35,290,000,000	-	-	$1,750,000,000	-	$33,540,000,000

Source: IRS:RAAS:KDA:BRDN (12-23-24)

*Monetized Total Burden = Monetized Time + Annual Cost Burden

Note: Reported time and cost burdens are national averages and do not necessarily reflect a “typical” case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. Detail may not add to total due to rounding.

16. PLANS FOR TABULATION, STATISTICAL ANALYSIS AND PUBLICATION

There are no plans for tabulation, statistical analysis, and publication.

17. REASONS WHY DISPLAYING THE OMB EXPIRATION DATE IS INAPPROPRIATE

IRS believes that displaying the OMB expiration date is inappropriate because it could cause confusion by leading taxpayers to believe that the form sunsets as of the expiration date. Taxpayers are not likely to be aware that the IRS intends to request renewal of the OMB approval and obtain a new expiration date before the old one expires.

18. EXCEPTIONS TO THE CERTIFICATION STATEMENT ON OMB

There are no exceptions to the certification statement for this collection.

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.

Appendix A

Form/Regulation	Title / Description	OMB Number
CT-1	Employer's Annual Railroad Retirement Tax Return	1545-0001
CT-1X	Adjusted Employer's Annual Railroad Retirement Tax Return or Claim for Refund	1545-0001
CT-2	Employee Representative's Quarterly Railroad Tax Return	1545-0002
SS-8	Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding	1545-0004
SS-8 (PR)	Determination of Employee Work Status for Purposes of Federal Employment Taxes and Income Tax (Puerto Rican Version)	1545-0004
W-2	Wage and Tax Statement	1545-0008
W-2 AS	American Samoa Wage and Tax Statement	1545-0008
W-2 C	Corrected Wage and Tax Statement	1545-0008
W-2 GU	Guam Wage and Tax Statement	1545-0008
W-2 VI	U.S. Virgin Islands Wage and Tax Statement	1545-0008
W-3	Transmittal of Wage and Tax Statements	1545-0008
W-3 (PR)	Transmittal of Withholding Statements (Puerto Rican Version)	1545-0008
W-3 C	Transmittal of Corrected Wage and Tax Statements	1545-0008
W-3 C (PR)	Transmittal of Corrected Wage and Tax Statements (Puerto Rican Version)	1545-0008
W-3 SS	Transmittal of Wage and Tax Statements	1545-0008
940	Employer's Annual Federal Unemployment (FUTA) Tax Return	1545-0028
940 (PR)	Employer's Annual Federal Unemployment (FUTA) Tax Return (Puerto Rican Version)	1545-0028
940 SCH A	Multi-State Employer and Credit Reduction Information	1545-0028
940 SCH A (PR)	Multi-State Employer and Credit Reduction Information (Puerto Rican Version)	1545-0028
940 SCH R	Allocation Schedule for Aggregate Form 940 Filers	1545-0028
941	Employer's Quarterly Federal Tax Return	*1545-0029
941 (PR)	Employer's Quarterly Federal Tax Return	*1545-0029
941 SCH B	Report of Tax Liability for Semiweekly Schedule Depositors	*1545-0029
941 SCH B (PR)	Supplemental Record of Federal Tax Liability (Puerto Rican Version)	*1545-0029
941 SCH D	Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations	*1545-0029
941 SCH R	Reconciliation for Aggregate Form 941 Filers	*1545-0029
941 SS	Employer's QUARTERLY Federal Tax Return (American Samoa, Guam, the Commonwealth of Northern Mariana Islands, and the U.S. Virgin Islands)	*1545-0029
941 X	Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund	*1545-0029
941 X (PR)	Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund (Puerto Rico Version)	*1545-0029
943	Employer's Annual Tax Return for Agricultural Employees	1545-0035
943 (PR)	Employer's Annual Tax Return for Agricultural Employees (Puerto Rican Version)	1545-0035
943 A	Agricultural Employer's Record of Federal Tax Liability	1545-0035
943 A (PR)	Agricultural Employer's Record of Federal Tax Liability (Puerto Rican Version)	1545-0035
943 R	Allocation Schedule for Aggregate Form 943 Filers	1545-0035
943 X	Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund	1545-0035
943 X (PR)	Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund	1545-0035
944	Employer's ANNUAL Federal Tax Return	1545-2007
944 (sp)	Employer's ANNUAL Federal Tax Return (Spanish Version)	1545-2007
944 X	Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund	1545-2007
944 X (sp)	Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund (Spanish Version)	1545-2007
945	Annual Return of Withheld Federal Income Tax	1545-1430
945 A	Annual Record of Federal Tax Liability	1545-1430
945 X	Adjusted ANNUAL Return of Withheld Federal Income Tax or Claim for Refund	1545-1430
2032	Contract Coverage Under Title II of the Social Security Act	1545-0137
2678	Employer/Payer Appointment of Agent	1545-0748
8027	Employer's Annual Information Return of Tip Income and Allocated Tips	1545-0714
8027 T	Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips	1545-0714
8453 EMP	Employment Tax Declaration for an IRS e-file Return	1545-0967
8850	Pre-Screening Notice and Certification Request for the Work Opportunity Credit	1545-1500
8879 EMP	IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945	1545-0967
8922	Third-Party Sick Pay Recap	1545-0123
8952	Application for Voluntary Classification Settlement Program (VCSP)	1545-2215
8974	Qualified Small Business Payroll Tax Credit for Increasing Research Activities	1545-0029
31.6001	26 CFR 31.6001-1 Records in general; 26 CFR 31.6001-2 Additional Records under FICA; 26 CFR 31.6001-3, Additional records under Railroad Retirement Tax Act; 26 CFR 31.6001-5 Additional records	1545-0798
26 CFR 6053(a)	Tip Reporting Alternative Commitment (TRAC) Agreement for Use in the Cosmetology and Barber Industry	1545-1529
TD 9405	Employment Tax Adjustments	1545-2097
TD 9645	Rules relating to additional Medicare tax	1545-2097
*These forms were already included in 1545-0029. 1545-0029 will not be discontinued it will be the number assigned to all Forms within the employment tax collection.