OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

REG-209484-87 (TD 8814 final) Federal Insurance Contributions Act (FICA) Taxation of Amounts Under Employee Benefit Plans

ICR 201712-1545-015 · OMB 1545-1643 · Historical Active

Forms and Documents
DocumentTypeStatusAvailability
T_D__8814.rtf Supplementary Document Uploaded 2018-01-25 Available
2018-01-25_SS_1545-1643r.doc Supporting Statement A Uploaded 2018-01-25 Available
IC Document Collections
IC IDCollectionTypeStatusForm
19005 REG-209484-87 (TD 8814-final) Federal Insurance Contributions Act (FICA) Taxation of Amounts Under Employee Benefit Plans Unchanged
ICR Details
1545-1643 201712-1545-015
Historical Active 201411-1545-029
TREAS/IRS
REG-209484-87 (TD 8814 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 04/26/2018
Retrieve Notice of Action (NOA) 02/14/2018
  Inventory as of this Action Requested Previously Approved
04/30/2021 36 Months From Approved 04/30/2018
2,500 0 2,500
12,500 0 12,500
0 0 0
This previously approved 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.
US Code: 26 USC 3121(v)(2)(A) Name of Law: Treatment of certain nonqualified deferred compensation plans.
  
None
Not associated with rulemaking
  82 FR 49266 10/24/2017
83 FR 6732 02/14/2018
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 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
    No
No
No
No
Uncollected
Jean Casey 202 622-6060
  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.
02/14/2018