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Proposed Collection; Comment Request for Information Collection Tools

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Internal Revenue Service (IRS), Treasury.


Notice and request for comments.


The Department of the Treasury, 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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, and Form 940-PR, Planilla para la Declaracion Federal Anual del Patrono de la Contribucion Federal para el Desempleo (FUTA).


Written comments should be received on or before December 27, 2016 to be assured of consideration.


Direct all written comments to Tuawana Pinkston, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224.

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Requests for additional information or copies of the collection tools should be directed to Sara Covington, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at

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Currently, the IRS is seeking comments concerning the following information collection tools, reporting, and record-keeping requirements:

Title: Employer's Annual Federal Unemployment (FUTA) Tax Return (Form 940) and Planilla para la Declaracion Federal Anual del Patrono de la Contribucion Federal para el Desempleo (FUTA) (Form 940-PR).

OMB Number: 1545-0028.

Form Number: 940 and 940-PR.

Abstract: Internal Revenue Code section 3301 imposes a tax on employers based on the first $7,000 of Start Printed Page 73476taxable wages paid to each employee. The tax is computed and reported on Forms 940 and 940-PR (Puerto Rico employers only). IRS uses the information on Forms 940 and 940-PR to ensure that employers have reported and figured the correct FUTA wages and tax.

Current Actions: The change in burden reflects the removal of burden associated with previously produced (preprinted) versions of the payment voucher forms (940-V and 940-V(PR)). The discontinuation of the production of these preprinted forms will result in a total burden decrease of 31,328 hours and an estimated 198,520 responses.

Type of Review: Revision of a currently approved collection.

Affected Public: Businesses or other for-profit organizations, individuals, or households, and farms.

Estimated Number of Responses: 6,802,400.

Estimated Time per Respondent: 15 hrs., 28 min.

Estimated Total Annual Burden Hours: 105,264,042.

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.

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Approved: October 15, 2016.

Tuawana Pinkston,

Reports Clearance Officer, IRS.

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[FR Doc. 2016-25781 Filed 10-24-16; 8:45 am]