Pension & Benefits News IRS seeks comments on employment tax forms, including Forms 945, 945-A, 945-X
Thursday, September 19, 2019

IRS seeks comments on employment tax forms, including Forms 945, 945-A, 945-X

By Pension and Benefits Editorial Staff

The IRS is seeking comments on revisions of currently approved collections of information concerning the reporting of employment tax returns and forms, including nonpayroll withheld tax liabilities on Form 945 (Annual Return of Withheld Federal Income Tax), Form 945-A (Annual Record of Federal Tax Liability), and Form 945-X (Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund).

The IRS states that over 70% of all employment tax returns are prepared using software or with preparer assistance. In this environment, in which many taxpayers’ activities are no longer as directly associated with particular forms, estimating burden on a form-by-form basis is not an appropriate measurement of taxpayer burden, the IRS says. There are 50 employment tax-related forms used by 7,000,000 taxpayers, according to the IRS. For most of these collections, the IRS has in the past obtained separate Office of Management and Budget (OMB) approvals under unique OMB Control Numbers and separate burden estimates. The IRS is announcing significant changes to (1) the manner in which tax forms used by employers will be approved under the Paperwork Reduction Act of 1995 and (2) its method of estimating the paperwork burden imposed on all employers. The IRS intends to seek OMB approval of all 50 Employment Tax forms, including Forms 945, 945-A, and 945-X, as a single “collection of information.” In addition, employment tax burden-related estimates will be displayed differently on these tax forms and other information collections, and in Federal Register notices.

Written comments, which should be received on or before September 30, 2019, should be directed to: Laurie Brimmer, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224.

SOURCE: 84 FR 37711.

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