Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips

ICR 200712-1545-022 · OMB 1545-1414 · Historical Active

⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-1414 can be found here:

Forms and Documents

Document	Type	Status	Availability
Form 8846 Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips	Form and Instruction	Modified	Available
Form 8846.brdn_busi.pdf	Supplementary Document	Uploaded 2007-12-26	Repair queued
8846 CW.doc	Justification for No Material/Nonsubstantive Change	Uploaded 2006-11-29	Available
8846 burden.PDF	Supplementary Document	Uploaded 2006-11-29	Available

IC Document Collections

IC ID	Collection	Type	Status	Form
40359	Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips	Form and Instruction	Modified

ICR Details

OMB Control No: 1545-1414	ICR Reference No: 200712-1545-022
Status: Historical Active	Previous ICR Reference No: 200611-1545-041
Agency/Subagency: TREAS/IRS	Agency Tracking No: ah-1414-041
Title: Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 01/17/2008
Retrieve Notice of Action (NOA)	Date Received in OIRA: 12/27/2007
Terms of Clearance: The agency is reminded of the need to account for program changes and adjustments separately.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	01/31/2009	01/31/2009	01/31/2009
Responses	37,200	0	37,200
Time Burden (Hours)	331,452	0	104,160
Cost Burden (Dollars)	0	0	0

Abstract: Employers in food or beverage establishments where tipping is customary can claim an income tax credit for the amount of social security and Medicare taxes paid (employer's share) on tips, other than tips used to meet the minimum wage requirement.

Authorizing Statute(s): US Code: 26 USC 6103 Name of Law: null

Citations for New Statutory Requirements: None

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

Federal Register Notices & Comments
Did the Agency receive public comments on this ICR? No

Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips	8846	Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to Agency Discretion
Annual Number of Responses	37,200	37,200	0
Annual Time Burden (Hours)	331,452	104,160	227,292
Annual Cost Burden (Dollars)	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Added 26 lines and deleted 1 code reference.

Annual Cost to Federal Government: $0

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

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

Agency Contact: K. Patilla 202 622-3186

Common Form ICR: No