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Federal forms, ICRs, and supporting documents

Information Collection Request

REG-209484-87 (Final) Federal Insurance Contributions Act (FICA) Taxation of Amounts Under Employee Benefit Plans

ICR 200205-1545-021 · OMB 1545-1643 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
No forms / supporting documents in this ICR. Check IC Document Collections.
IC Document Collections
IC IDCollectionTypeStatusForm
19004 REG-209484-87 (Final) Federal Insurance Contributions Act (FICA) Taxation of Amounts Under Employee Benefit Plans Migrated
ICR Details
1545-1643 200205-1545-021
Historical Active 199904-1545-001
TREAS/IRS
REG-209484-87 (Final) Federal Insurance Contributions Act (FICA) Taxation of Amounts Under Employee Benefit Plans
Extension without change of a currently approved collection   No
Regular
Approved without change 07/18/2002
Retrieve Notice of Action (NOA) 05/24/2002
  Inventory as of this Action Requested Previously Approved
08/31/2005 08/31/2005 07/31/2002
2,500 0 2,500
12,500 0 12,500
0 0 0
This regulation provides guidance as to when amounts deferred under or paid from a nonqualified deferred compensation plan are taken into account as wages for purposes of the employment taxes imposed by the Federal Insurance Contributions Act (FICA). Section 31.3121(v)(2)-1(a)(2) requires that the material terms of a plan be set forth in writing.
None
None
No
1
IC Title Form No. Form Name
REG-209484-87 (Final) Federal Insurance Contributions Act (FICA) Taxation of Amounts Under Employee Benefit Plans
  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 2,500 2,500 0 0 0 0
Annual Time Burden (Hours) 12,500 12,500 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected
  No
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:
 
 
 
 
 
 
 
    (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;
 
 
 
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.
05/24/2002