Agency modified collection to more accurately describe burden changes.
Inventory as of this Action
Requested
Previously Approved
11/30/2011
11/30/2011
11/30/2011
6,130,000
0
95,200
13,731,200
0
47,600
0
0
0
26 U.S.C. 3504 authorizes an employer to designate a fiduciary, agent, etc., to perform the same acts as required of employers for purposes of employment taxes. Form 2678 is used by an employer to notify the Director, Internal Revenue Service Center, of the appointment of an agent to pay wages on behalf of the employer. In addition, the completed form is an authorization to withhold and pay taxes via Form 941, Employer's Quarterly Federal Tax Return, for the employees involved.
US Code:
26 USC 3504
Name of Law: Acts to be performed by agents
PL: Pub.L. 110 - 289 1 Name of Law: Housing and Economic Recovery Act of 2008
PL: Pub.L. 109 - 171 6071 Name of Law: Deficit Reduction Act of 2005
REG-137036-08 proposed regulations relating to employment tax liability of agents
authorized by the Secretary under section 3504 of the Internal Revenue Code (Code) to perform acts required of employers with respect to taxes under the Federal Unemployment Tax Act on wages paid for home care services, as defined in these regulations. These regulations also propose amendments to modify the existing regulations under section 3504 to be consistent with the organizational structure of the Internal Revenue Service (IRS), and to update the citation to the Internal Revenue Code of 1986.
Form 2678 is used by an employer to notify the Director, Internal Revenue Service Center, of the appointment of an agent to pay wages on behalf of the employer.
IRS added a checkbox to Form 2678 so that home care recipients may indicate they are appointing an agent to report, deposit, and pay FUTA taxes, for purposes of identifying such agents. This will help IRS identify the population of Form 940 filers that are home care service recipients for statistical and inference purposes. Adding this checkbox increases the number of responses of Form 2678 by 6,034,800 and increases the burden by 8,336,800 hours.
An additional increase in burden by 36,176 hours is being reported to account for an adjustment in the methodology previously used.
$83,173
No
No
No
No
No
Uncollected
D Decasseres 2029274268
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.
Form 2678 Employer / Payer Appointment of Agent
Summary of Changes_11f2678.pdf
Employer / Payer Appointment of Agent