[Federal Register Volume 85, Number 146 (Wednesday, July 29, 2020)]
[Notices]
[Pages 45738-45739]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-16449]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Forms 943, 943-PR, 943-
A, and 943A-PR and 943 (Schedule R)
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: The Internal Revenue Service (IRS), as part of its continuing
effort to reduce paperwork and respondent burden, invites the general
public and other Federal agencies to take this opportunity to comment
on information collections, as required by the Paperwork Reduction Act
of 1995. The IRS is soliciting comments concerning Form 943, Employer's
Annual Tax Return for Agricultural Employees, 943-PR, Planilla Para La
Declarcion Annual De La Contribucion Federal Del Patrono De Empleados
Agricolas, 943-A, Agricultural Employer's Record of Federal Tax
Liability, and 943A-PR, Registro De La Obligacion Contributiva Del
Patrono Agricola, and 943 (Schedule R), Allocation Schedule for
Aggregate Form 943 Filers.
DATES: Written comments should be received on or before September 28,
2020 to be assured of consideration.
ADDRESSES: Direct all written comments to Kinna Brewington, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Martha R.
Brinson, at (202) 317-5753, or at Internal Revenue Service, Room 6526,
1111 Constitution Avenue NW, Washington, DC 20224, or through the
internet at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Forms 943,Employer's Annual Tax Return for Agricultural
Employees, 943-PR, Planilla Para La Declarcion Annual De La
Contribucion Federal Del Patrono De Empleados Agricolas, 943-A,
Agricultural Employer's Record of Federal Tax Liability, and 943A-PR,
Registro De La Obligacion Contributiva Del Patrono Agricola, and 943
(Schedule R), Allocation Schedule for Aggregate Form 943 Filers.
OMB Number: 1545-0035.
Form Number: 943, 943-PR, 943-A, 943A-PR, and 943 (Schedule R).
Abstract: Agricultural employers must prepare and file Form 943 and
Form 943-PR (Puerto Rico only) to report and pay FICA taxes and income
tax voluntarily withheld (Form 943 only). Agricultural employees may
attach Forms 943-A and 943A-PR to Forms 943 and 943-PR to show their
tax liabilities for semiweekly periods. The information is used to
verify that the correct tax has been paid. Form 943 (Schedule R) allows
(1) an agent appointed by an employer or payer or (2) a customer who
enters into a contract that meets the requirements under 7705(e)(2) or
(3) a client who enters into a service agreement described under
Regulations section 31.3504-2(b)(2) with a Certified Professional
Employer Organization, to allocate information reported on Form 943 to
each client.
Current Actions: Changes were made according to Section 7001 of
Public Law 116-127--Payroll credit for required paid sick leave,
Section 7003 of Public Law 116-127 Payroll credit for required family
leave, Section 2301 of Public Law 116-136 Employee retention credit,
and Section 2302 of Public Law 116-136 Delay of payment of employer
payroll taxes.
[[Page 45739]]
New lines were added to report qualified sick leave wages and
qualified family leave wages, to calculate the employee share of social
security tax on qualified sick and family leave wages, and to report
the nonrefundable portion of the credit for qualified sick and family
leave wages and retention credit. The instructions will have a
worksheet to figure these amounts. Additional lines are added to report
total nonrefundable credits, to report the deferred payment of the
employer share of social security tax, to report the refundable portion
of the credit for qualified sick and family leave wages and refundable
portion of the employee retention credit. Editorial changes and lines
to report the totals, and request additional information related to the
new credits were also added.
Schedule R (Form 943) has been revised to accommodate all of the
new lines added to the 2020 Form 943.
Type of Review: Revision of a currently approved collection.
Affected Public: Business or other for profit organizations.
Estimated Number of Respondents: 965,698.
Estimated Time per Respondent: 12r., 53 min.
Estimated Total Annual Burden Hours: 12,440,285.
The following paragraph applies to all of the collections of
information covered by this notice:
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB control number. Books or records
relating to a collection of information must be retained as long as
their contents may become material in the administration of any
internal revenue law. Generally, tax returns and tax return information
are confidential, as required by 26 U.S.C. 6103.
Request for Comments: Comments submitted in response to this notice
will be summarized and/or included in the request for OMB approval. All
comments will become a matter of public record. Comments are invited
on: (a) Whether the collection of information is necessary for the
proper performance of the functions of the agency, including whether
the information shall have practical utility; (b) the accuracy of the
agency's estimate of the burden of the collection of information; (c)
ways to enhance the quality, utility, and clarity of the information to
be collected; (d) ways to minimize the burden of the collection of
information on respondents, including through the use of automated
collection techniques or other forms of information technology; and (e)
estimates of capital or start-up costs and costs of operation,
maintenance, and purchase of services to provide information.
Approved: July 23, 2020,
Martha Brinson,
Tax Analyst.
[FR Doc. 2020-16449 Filed 7-28-20; 8:45 am]
BILLING CODE 4830-01-P