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)

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


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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.

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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