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[Federal Register Volume 90, Number 15 (Friday, January 24, 2025)]
[Notices]
[Pages 8170-8171]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-01692]

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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.

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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 [email protected], 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 
sub-optimal 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 Out-of-Pocket Costs + Total 
Annual Monetized Time

[[Page 8171]]

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                                                             Total time       Out-of-pocket     Total monetized
               Number of forms W-2 filed                      (hours)             costs             burden *
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                         Annual Average Burden per Employer by Number of Forms W-2 Filed
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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
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                            Annual Average Burden per Employee by Primary Form Filed
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Form 941...............................................               10.9                431                744
Form 943...............................................               19.2                288                601
Form 944...............................................               11.5                207                347
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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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