OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

Annual Return of Withheld Federal Income Tax; Annual Record of Federal Tax Liability; and Form 945 Payment Voucher

ICR 200812-1545-019 · OMB 1545-1430 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
Form 945-X Form 945-X - Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund Form New Available
Form 945-A Form 945-A - Annual Record of Federal Tax Liability Form and Instruction New Available
Form 945 Annual Return of Withheld Federal Income Tax; Annual Record of Federal Tax Liability; and Form 945 Payment Voucher Form Modified Available
TD 9405.pdf Justification for No Material/Nonsubstantive Change Uploaded 2008-12-12 Available
Summary of changes to Form 945.pdf Supplementary Document Uploaded 2008-12-12 Repair queued
IC Document Collections
IC IDCollectionTypeStatusForm
187529 Form 945-X - Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund Form New
187528 Form 945-A - Annual Record of Federal Tax Liability Form and Instruction New
18320 Annual Return of Withheld Federal Income Tax; Annual Record of Federal Tax Liability; and Form 945 Payment Voucher Form Modified
ICR Details
1545-1430 200812-1545-019
Historical Active 200706-1545-057
TREAS/IRS
Annual Return of Withheld Federal Income Tax; Annual Record of Federal Tax Liability; and Form 945 Payment Voucher
No material or nonsubstantive change to a currently approved collection   No
Regular
Approved with change 02/19/2009
Retrieve Notice of Action (NOA) 12/16/2008
Changes made to short statement to address Treasury/IRS error.
  Inventory as of this Action Requested Previously Approved
11/30/2010 11/30/2010 11/30/2010
518,968 0 498,868
2,244,817 0 2,077,017
0 0 0
Form 945 is used to report income tax withholding on nonpayroll payments including backup withholding and withholding on pensions, annuities, IRA's military retirement and gambling winnings. Form 945-A is used to report nonpayroll tax liabilities. Form 945-V is used by those taxpayers who submit a payment with their return.
US Code: 26 USC 3402(o)(1)(B) Name of Law: Income tax collected at source
  
US Code: 26 USC 3402(o)(1)(B) Name of Law: Income tax collected at source
Not associated with rulemaking
  72 FR 19764 04/19/2007
72 FR 44609 08/08/2007
No
  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 518,968 498,868 20,000 100 0 0
Annual Time Burden (Hours) 2,244,817 2,077,017 167,800 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Yes
Changing Regulations
Yes
Miscellaneous Actions
Final regulations relating to employment tax adjustments and employment tax refund claims. The final regulations modify the process for making interest-free adjustments for both underpayments and overpayments of Federal Insurance Contributions Act (FICA) and Railroad Retirement Tax Act (RRTA) taxes and Federal income tax withholding (ITW) under sections 6205(a) and 6413(a), respectively, of the Internal Revenue Code (Code). These regulations also modify the process for filing claims for refund of overpayments of employment taxes under sections 6402 and 6414. We are reporting an increase of 100 responses to correct differences with OMB records.
$50,000
No
No
Uncollected
Uncollected
Uncollected
Uncollected
P Shaughness 2029271885
  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.
12/16/2008