8170 Federal Register / Vol. 90, No. 15 / Friday, January 24, 2025 / Notices 

copies of this collection should be 

directed to Jon Callahan, (737) 800– 

7639, at Internal Revenue Service, Room 

6526, 1111 Constitution Avenue NW, 

Washington, DC 20224, or through the 

internet at jon.r.callahan@irs.gov. 

SUPPLEMENTARY INFORMATION: The IRS is 

currently seeking comments concerning 

the following information collection 

tools, reporting, and record-keeping 

requirements: 

Title: Notice of Expatriation and 

Waiver of Treaty Benefits. 

OMB Number: 1545–2138. 

Form Number: Form W–8CE. 

Abstract: Information used by 

taxpayers to notify payer of expatriation 

so that payer applies proper tax 

treatments. The taxpayer is required to 

provide this form to the payer to obtain 

any benefit accorded by the status. 

Current Actions: There is no change to 

the existing collection. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals and 

households. 

Estimated Number of Responses: 500. 

Estimated Time per Respondent: 5 

hours, 41 minutes. 

Estimated Total Annual Burden 

Hours: 2,840. 

The following paragraph applies to all 

of the collections of information covered 

by this notice: 

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. 

Request for Comments: Comments 

submitted in response to this notice will 

be summarized and/or included in the 

request for OMB approval. All 

comments will become a matter of 

public record. Comments are invited on: 

(a) Whether the collection of 

information is necessary for the proper 

performance of the functions of the 

agency, including whether the 

information shall have practical utility; 

(b) the accuracy of the agency’s estimate 

of the burden of the collection of 

information; (c) ways to enhance the 

quality, utility, and clarity of the 

information to be collected; (d) ways to 

minimize the burden of the collection of 

information on respondents, including 

through the use of automated collection 

techniques or other forms of information 

technology; and (e) estimates of capital 

or start-up costs and costs of operation, 

maintenance, and purchase of services 

to provide information. 

Approved: January 21, 2025. 

Jon R. Callahan, 

Senior Tax Analyst. 

[FR Doc. 2025–01673 Filed 1–23–25; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Proposed Collection; Comment 

Request for U.S. Employment Tax 

Returns and Related Forms; CT–1, CT– 

1X, CT–2, SS–8, SS–8 (PR), W–2, W–2 

AS, W–2 C, W–2 GU, W–2 VI, W–3, W– 

3 (PR), W–3 C, W–3 C (PR), W–3 SS, 

940, 940 (PR), 940 SCH A, 940 SCH A 

(PR), 940 SCH R, 941, 941 (PR), 941 

SCH B, 941 SCH B (PR), 941 SCH D, 

941 SCH R, 941 SS, 941 X, 941 X (PR), 

943, 943 (PR), 943 A, 943 A (PR), 943 

SCH R, 943 X, 943 X (PR), 944, 944 X, 

945, 945 A, 945 X, 2032, 2678, 8027, 

8027 T, 8453 EMP, 8850, 8879 EMP, 

8922, 8952, and 8974 

AGENCY: Departmental Offices, U.S. 

Department of the Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service, 

as part of its continuing effort to reduce 

paperwork and respondent burden, 

invites the general public and other 

Federal agencies to take this 

opportunity to comment on proposed 

and/or continuing information 

collections, as required by the 

Paperwork Reduction Act of 1995 

(PRA). The IRS is soliciting comments 

on U.S. Employment Tax Returns and 

related Forms. 

DATES: Written comments should be 

received on or before February 24, 2025 

to be assured of consideration. 

ADDRESSES: Written comments and 

recommendations for the proposed 

information collection should be sent 

within 30 days of publication of this 

notice to www.reginfo.gov/public/do/ 

PRAMain. Find this particular 

information collection by selecting 

‘‘Currently under 30-day Review—Open 

for Public Comments’’ or by using the 

search function. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submissions may be 

obtained from Melody Braswell by 

emailing PRA@treasury.gov, calling 

(202) 622–1035, or viewing the entire 

information collection request at 

www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Tax Compliance Burden 

Tax compliance burden is defined as 

the time and money taxpayers spend to 

comply with their tax filing 

responsibilities. Time-related activities 

include recordkeeping, tax planning, 

gathering tax materials, learning about 

the law and what you need 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 

postage. Tax compliance burden does 

not include a taxpayer’s tax liability, 

economic inefficiencies caused by suboptimal choices related to tax 

deductions or credits, or psychological 

costs. 

Proposed PRA Submission to OMB 

Title: U.S. Employment Tax Returns 

and related Forms. 

OMB Number: 1545–0029. 

Form Numbers: CT–1, CT–1X, CT–2, 

SS–8, SS–8 (PR), W–2, W–2 AS, W–2 C, 

W–2 GU, W–2 VI, W–3, W–3 (PR), W– 

3 C, W–3 C (PR), W–3 SS, 940, 940 (PR), 

940 SCH A, 940 SCH A (PR), 940 SCH 

R, 941, 941 (PR), 941 SCH B, 941 SCH 

B (PR), 941 SCH D, 941 SCH R, 941 SS, 

941 X, 941 X (PR), 943, 943 (PR), 943 

A, 943 A (PR), 943 SCH R, 943 X, 943 

X (PR), 944, 944 X, 945, 945 A, 945 X, 

2032, 2678, 8027, 8027 T, 8453 EMP, 

8850, 8879 EMP, 8922, 8952, and 8974. 

Abstract: These forms are used by 

employers to report their employment 

tax-related activity. The data is used to 

verify that the items reported on the 

forms are correct. 

Current Actions: There have been 

changes in regulatory guidance related 

to various forms approved under this 

approval package during the past year. 

There have been additions and removals 

of forms included in this approval 

package. This approval package is being 

submitted for renewal purposes. 

Type of Review: Revision of currently 

approved collection. 

Affected Public: Employers. 

Estimated Number of Respondents: 

7,408,820. 

Estimated Time per Respondent 

(Hours): 63 hours, 26 minutes. 

Estimated Total Annual Time (Hours): 

470,000,000. 

Estimated Total Annual Monetized 

Time ($): 15,420,000,000. 

Estimated Total Out-of-Pocket Costs 

($): 19,870,000,000. 

Estimated Total Monetized Burden 

($): 35,290,000,000. 

Note: Total Monetized Burden = Total Outof-Pocket Costs + Total Annual Monetized 

Time 


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Federal Register / Vol. 90, No. 15 / Friday, January 24, 2025 / Notices 8171 

Number of forms W–2 filed Total time 

(hours) 

Out-of-pocket 

costs 

Total monetized 

burden * 

Annual Average Burden per Employer by Number of Forms W–2 Filed 

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. 

Authority: 44 U.S.C. 3501 et seq. 

Melody Braswell, 

Treasury PRA Clearance Officer. 

[FR Doc. 2025–01692 Filed 1–23–25; 8:45 am] 

BILLING CODE 4830–01–P 


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