Information is required by the Internal Revenue Service to verify compliance with section 31.3402(f)(5)-1, which authorizes employers to establish electronic systems for use by employees in filing their withholding exemption certificates. The affected respondents are employers that choose to make electronic filing of Forms W-4 available to their employees.
US Code:
26 USC 6682
Name of Law: False information with respect to withholding
US Code:
26 USC 6103
Name of Law: Confidentiality and disclosure of returns and return information
US Code:
26 USC 3402
Name of Law: Income tax collected at source
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.