80_FR_12105 80 FR 12062 - Proposed Collection; Comment for Electronic Filing of Employment Tax Family (94x) Returns

80 FR 12062 - Proposed Collection; Comment for Electronic Filing of Employment Tax Family (94x) Returns

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 43 (March 5, 2015)

Page Range12062-12063
FR Document2015-05104

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 a free option for 94x filers.

Federal Register, Volume 80 Issue 43 (Thursday, March 5, 2015) 
[Federal Register Volume 80, Number 43 (Thursday, March 5, 2015)]
[Notices]
[Pages 12062-12063]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-05104]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment for Electronic Filing of Employment 
Tax Family (94x) Returns

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of inquiry, request for comments.

-----------------------------------------------------------------------

SUMMARY: 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 a 
free option for 94x filers.

DATES: Written comments should be received on or before May 4, 2015 to 
be assured of consideration.

ADDRESSES: Direct all electronic comments to [email protected] or 
written comments to Internal Revenue Service, SE:W:CAS:SP:IS, 5000 
Ellin Road, C4-223, Lanham, MD 20706. Please include the Federal 
Register Document number (FR Doc. 2015-xxxxx) in the subject line of 
your email or correspondence.

SUPPLEMENTARY INFORMATION:
    Title: Ways to increase the electronic filing of employment tax 
returns, specifically as it relates to a free option for filers.
    Abstract: IRS Strategic Plan FY 2014-2017 is to ``Expand the 
availability of electronic filing and provide easily accessible payment 
tools for all taxpayers.'' The IRS performance goal is to increase the 
e-file rate for business returns from 40 percent to 50 percent by 2017. 
However the percentage of employment tax returns filed electronically 
remains below the overall

[[Page 12063]]

business and tax-exempt organization average, with an e-file rate of 
approximately 31 percent.
    The gap between the e-file rates for employment tax returns and all 
other returns allows a focus on employment tax returns to provide 
measurable growth in the overall rate for electronic filing. Potential 
approaches to increase electronic filing of employment tax returns are 
found in existing rules governing individual and business returns, and 
in recent successes for individual e-filing mandates.
    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) What do you, your business, or agency see as the main 
advantages and disadvantages to employers to e-file employment tax 
returns through a free online filing option offered through a public-
private partnership; of the free online filing capability?
    (b) The circumstances under which employers currently mailing in 
employment tax returns might utilize a free online filing option 
offered through a public-private partnership;
    (c) The circumstances under which employers currently e-filing 
employment tax returns or their tax professionals might utilize a free 
online filing option offered through a public-private partnership;
    (d) The best way to market a free online filing option to employers 
and their tax professionals to increase the electronic filing of 
employment tax returns;
    (e) The circumstances under which companies that currently offer 
electronic filing of employment tax returns or those capable of 
developing a free online filing option for employment tax returns might 
participate in a public-private partnership to offer free online 
filing;
    (f) The support needed from IRS by companies participating in a 
public-private partnership to offer free online filing of employment 
tax returns;
    (g) The need to exclude certain employers from participation in a 
free online filing option for employment tax returns, such as based on 
an employer's total payroll, total number of employees, total assets, 
or types of business;
    (h) Any and all products and services other than free online filing 
of employment tax returns that companies participating in a public-
private partnership would want to offer (for profit or not for profit) 
to employers using the free online filing option;
    (i) Any uses of information that companies participating in a 
public-private partnership to offer free online filing of employment 
tax returns would need to require from employers in order to 
participate in a public-private partnership;
    (j) Any advantages from being identified as an IRS e-file Partner 
on the IRS Web site and any impact on these advantages from a public-
private partnership to offer free online filing of employment tax 
returns;
    (k) Any advantages, disadvantages, or preferences for IRS creating 
its own free online filing portal for employment tax returns on IRS.gov 
without a public-private partnership;
    (l) The importance of implementing any of these proposals for 
employment tax reporting by 2016, 2017, or another date;
    (m) The burdens of requiring employers to file all employment tax 
returns electronically;
    (n) The burdens of requiring only paid preparers of employment tax 
returns to file the returns electronically; and
    (o) The need to except certain taxpayers or tax professionals from 
any e-file mandate for employment tax returns.

    Dated: February 27, 2015.
Robert J. Bedoya,
Director, e-File Services.
[FR Doc. 2015-05104 Filed 3-4-15; 8:45 am]
 BILLING CODE 4830-01-P

12062 Federal Register / Vol. 80, No. 43 / Thursday, March 5, 2015 / Notices 2014 in Washington, DC. During these report, in addition to the previously (4) What are the appropriate steps for workshops, representatives of the CDFI proposed reports of the CDFI Bond the CDFI Fund to take in the event that Bond Guarantee Program met with Guarantee Program, addresses this the annual assessment completed by the potential applicants regarding the FY challenge in standardized data third party vendor fails to adequately 2013 Qualified Issuer and Guarantee collection and allows Certified CDFIs to: evaluate a participant’s performance on Application requirements. Specifically, (i) Demonstrate the ability to deploy the expected criteria? the workshops explored the financial long-term debt successfully with Authority: 12 CFR 1808. structure of the program, including roles reporting requirements similar to those of the Qualified Issuer, Program required of regulated financial Dated: February 26, 2015. Administrator, and Servicer; reporting institutions; (ii) provide a mechanism Annie Donovan, requirements; and compliance-related for accurately assessing Certified CDFI Director, Community Development Financial activities. Although participants in credit risk; and (iii) provide capital Institutions Fund. these workshops expressed overall markets with a record of [FR Doc. 2015–05057 Filed 3–4–15; 8:45 am] enthusiasm and support for conforming accomplishment on which to base BILLING CODE 4810–70–P to the CDFI Fund’s reporting process, future lending and investment. they noted a lack of substantive data in Current Actions: New Collection. this area and recommended that the Type of Review: Regular Review. DEPARTMENT OF THE TREASURY CDFI Fund describe and specify its post- Affected Public: Certified CDFIs and issuance information collection Qualified Issuers. Internal Revenue Service practices for the CDFI Bond Guarantee Estimated Number Certified CDFI Respondents: 10. Proposed Collection; Comment for Program. In compliance with OMB Circular A– Estimated Annual Time per Certified Electronic Filing of Employment Tax 129, the CDFI Bond Guarantee Program CDFI Respondent: 25 hours. Family (94x) Returns will collect all necessary information to Estimated Number of Qualified Issuer AGENCY: Internal Revenue Service (IRS), manage the portfolio effectively and Respondents: 10. Treasury. track progress towards policy goals. The Estimated Annual Time per Qualified ACTION: Notice of inquiry, request for proposed reporting form will add Issuer Respondent: 50 hours. Estimated Total Annual Burden comments. significantly to the Department of the Treasury’s review and impact analysis Hours: 750 hours. SUMMARY: The Department of the on the use of Bond Proceeds in Requests for Comments: Comments Treasury, as part of its continuing effort underserved communities and support submitted in response to this notice will to reduce paperwork and respondent the CDFI Fund in proactively managing be summarized and/or included in the burden, invites the general public and portfolio risks and performance. Risk request for Office of Management and other Federal agencies to take this detection and mitigation are crucial Budget approval. All comments will opportunity to comment on proposed activities for the long-term operation become a matter of public record and and/or continuing information and viability of the CDFI Bond may be published on the CDFI Fund collections, as required by the Guarantee Program. The Department of Web site at http://www.cdfifund.gov. Paperwork Reduction Act of 1995, the Treasury’s authority to collect this Comments are invited on: (a) Whether Public Law 104–13 (44 U.S.C. information and the specified data the collection of information is 3506(c)(2)(A)). Currently, the IRS is collection areas and parameters are consistent with the stated background soliciting comments concerning a free consistent with the annual and periodic and proposed use necessary for the option for 94x filers. financial reporting requirements for the proper performance of the functions of DATES: Written comments should be CDFI Bond Guarantee Program as the CDFI Fund; (b) the accuracy of the received on or before May 4, 2015 to be defined in 12 CFR 1808.619. CDFI Fund’s estimate of the burden of assured of consideration. The CDFI Fund currently utilizes its the collection of information; (c) ways to Community Investment Impact System enhance the quality, utility, and clarity ADDRESSES: Direct all electronic (CIIS), which collects data from CDFIs of the information to be collected; (d) comments to wi.94x.efile@irs.gov or that have received monetary awards ways to minimize the burden of the written comments to Internal Revenue from the CDFI Fund through several of collection of information on Service, SE:W:CAS:SP:IS, 5000 Ellin its other programs. CDFI Program and respondents, including through the use Road, C4–223, Lanham, MD 20706. Native American CDFI Assistance of technology; and (e) estimates of Please include the Federal Register Program (NACA Program) awardees are operational or maintenance costs to Document number (FR Doc. 2015– required to report total portfolio and provide information. xxxxx) in the subject line of your email financial data for three years. However, The CDFI Fund specifically requests or correspondence. there is no standardized data on the full comments concerning the following SUPPLEMENTARY INFORMATION: universe of Certified CDFIs, especially questions: Title: Ways to increase the electronic unregulated loan funds that do not have (1) Will the annual assessment be filing of employment tax returns, award reporting history. Moreover, non- effective in evaluating Qualified Issuers specifically as it relates to a free option regulated Certified CDFIs frequently or are there other alternatives by which for filers. utilize disparate accounting Qualified Issuers could be assessed? Abstract: IRS Strategic Plan FY 2014– methodologies and report certain data (2) Should Qualified Issuers have the 2017 is to ‘‘Expand the availability of mstockstill on DSK4VPTVN1PROD with NOTICES points, such as borrower defaults and ability to conduct the annual assessment electronic filing and provide easily delinquencies, in ways that are difficult for Eligible CDFIs, provided that they accessible payment tools for all to compare across organizations. have the appropriate qualifications? taxpayers.’’ The IRS performance goal is Nonprofit Certified CDFIs are yet more (3) Is there additional information or to increase the e-file rate for business difficult to compare due to the variety instruction that the CDFI Fund can returns from 40 percent to 50 percent by of reporting options available to provide to clarify the expectations 2017. However the percentage of nonprofit institutions under generally associated with the annual assessment employment tax returns filed accepted accounting principles. This evaluation? electronically remains below the overall VerDate Sep<11>2014 19:28 Mar 04, 2015 Jkt 235001 PO 00000 Frm 00087 Fmt 4703 Sfmt 4703 E:\FR\FM\05MRN1.SGM 05MRN1

Federal Register / Vol. 80, No. 43 / Thursday, March 5, 2015 / Notices 12063 business and tax-exempt organization professionals might utilize a free online (l) The importance of implementing average, with an e-file rate of filing option offered through a public- any of these proposals for employment approximately 31 percent. private partnership; tax reporting by 2016, 2017, or another The gap between the e-file rates for (d) The best way to market a free date; employment tax returns and all other online filing option to employers and (m) The burdens of requiring returns allows a focus on employment their tax professionals to increase the employers to file all employment tax tax returns to provide measurable electronic filing of employment tax returns electronically; growth in the overall rate for electronic returns; (n) The burdens of requiring only paid filing. Potential approaches to increase (e) The circumstances under which preparers of employment tax returns to electronic filing of employment tax companies that currently offer file the returns electronically; and returns are found in existing rules electronic filing of employment tax (o) The need to except certain governing individual and business returns or those capable of developing a taxpayers or tax professionals from any returns, and in recent successes for free online filing option for employment e-file mandate for employment tax individual e-filing mandates. tax returns might participate in a public- returns. The following paragraph applies to all private partnership to offer free online filing; Dated: February 27, 2015. of the collections of information covered (f) The support needed from IRS by Robert J. Bedoya, by this notice: An agency may not conduct or sponsor, and a person is not companies participating in a public- Director, e-File Services. required to respond to, a collection of private partnership to offer free online [FR Doc. 2015–05104 Filed 3–4–15; 8:45 am] information unless the collection of filing of employment tax returns; BILLING CODE 4830–01–P (g) The need to exclude certain information displays a valid OMB employers from participation in a free control number. Books or records online filing option for employment tax relating to a collection of information returns, such as based on an employer’s DEPARTMENT OF VETERANS must be retained as long as their total payroll, total number of employees, AFFAIRS contents may become material in the total assets, or types of business; administration of any internal revenue (h) Any and all products and services Advisory Committee on Disability law. Generally, tax returns and tax other than free online filing of Compensation; Notice of Meeting return information are confidential, as employment tax returns that companies Cancellation required by 26 U.S.C. 6103. participating in a public-private Request for Comments: Comments partnership would want to offer (for AGENCY: Department of Veterans Affairs. submitted in response to this notice will profit or not for profit) to employers The Department of Veterans Affairs be summarized and/or included in the using the free online filing option; gives notice under the Federal Advisory request for OMB approval. All (i) Any uses of information that Committee Act, 5 U.S.C. App. 2, that the comments will become a matter of companies participating in a public- meeting of the Advisory Committee on public record. Comments are invited on: private partnership to offer free online Disability Compensation, previously (a) What do you, your business, or filing of employment tax returns would scheduled to be held at the Department agency see as the main advantages and need to require from employers in order of Veterans Affairs, 1800 G Street NW., disadvantages to employers to e-file to participate in a public-private Washington, DC 20006, on March 9–11, employment tax returns through a free partnership; 2015, has been cancelled. online filing option offered through a (j) Any advantages from being For more information, please contact public-private partnership; of the free identified as an IRS e-file Partner on the Ms. Nancy Copeland, Designated online filing capability? IRS Web site and any impact on these Federal Officer at (202) 461–9684 or via (b) The circumstances under which advantages from a public-private email at Nancy.Copeland@va.gov. employers currently mailing in partnership to offer free online filing of employment tax returns might utilize a employment tax returns; Dated: March 3, 2015. free online filing option offered through (k) Any advantages, disadvantages, or Michael Shores, a public-private partnership; preferences for IRS creating its own free Regulation Policy and Management, Office (c) The circumstances under which online filing portal for employment tax of General Counsel. employers currently e-filing returns on IRS.gov without a public- [FR Doc. 2015–05213 Filed 3–4–15; 8:45 am] employment tax returns or their tax private partnership; BILLING CODE 8320–01–P mstockstill on DSK4VPTVN1PROD with NOTICES VerDate Sep<11>2014 19:28 Mar 04, 2015 Jkt 235001 PO 00000 Frm 00088 Fmt 4703 Sfmt 9990 E:\FR\FM\05MRN1.SGM 05MRN1


Document Created: 2015-12-18 12:08:55
Document Modified: 2015-12-18 12:08:55
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionNotices
ActionNotice of inquiry, request for comments.
DatesWritten comments should be received on or before May 4, 2015 to be assured of consideration.
FR Citation80 FR 12062 
2025 Federal Register | Disclaimer | Privacy Policy
USC | CFR | eCFR