Document
Agency Information Collection Activities; Submission for OMB Review; Comment Request; U.S. Employment Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance
The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with...
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
Title:
U.S. Employment Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance.
OMB Control Number:
1545-0029.
Type of Request:
Revision of a currently approved collection.
Description:
These forms, schedules, and attachments are used by employers to report their employment tax-related activity. This information collection covers the burden associated with preparing and submitting employment tax returns and related forms, schedules, and attachments, and complying with published guidance.
Current Actions:
There have been changes in regulatory guidance related to various forms approved under this approval package during the past year. There have been additions and removals of forms included in this approval package. This approval package is being submitted for renewal purposes.
Forms:
CT-1, CT-1X, CT-2, SS-8, W-2, W-2 AS, W-2 C, W-2 GU, W-2 VI, W-3, W-3 (PR), W-3 C, W-3 C (PR), W-3 SS, 940, 940 SCH A, 940 SCH R, 941, 941 SCH B, 941 SCH D, 941 SCH R, 941 X, 943, 943 A, 943 SCH R, 943 X, 944, 944 X, 945, 945 A, 945 X, 2032, 2678, 8027, 8027 T, 8453 EMP, 8850, 8879 EMP, 8922, 8952, 8974 and all related forms, schedules, and attachments.
Affected Public:
Not-for-profit institutions.
Estimated Number of Respondents:
7,254,000.
Frequency of Response:
Employers.
Estimated Total Number of Annual Responses:
7,254,000.
Estimated Time per Response:
61 hours 21 minutes.
Estimated Total Annual Burden Hours:
445,000,000.
Estimated Monetized Time ($):
15,220,000,000.
Estimated Out-of-Pocket Costs ($):
19,570,000,000.
Estimated Total Monetized Burden ($):
34,790,000,000.
Note:
Total Monetized Burden = Monetized Time + Out-of-Pocket Costs.
Tax Compliance Burden
Tax compliance burden is defined as the time and money taxpayers spend to comply with their tax filing responsibilities. Time-related activities include recordkeeping, tax planning, gathering tax materials, learning about the law, and completing and submitting the return. Out-of-pocket costs include expenses such as purchasing tax software, paying a third-party preparer, and printing and postage. Tax compliance burden does not include a taxpayer's tax liability, economic inefficiencies caused by sub-optimal choices related to tax deductions or credits, or psychological costs.
Burden Estimates for U.S. Employment Tax Returns and Related Forms, Schedules, Attachments, and Published Guidance
| Fiscal year 2026 |
|---|
| |
Fiscal year 2025 |
Program change
due to
technical
adjustment |
Program change due to legislative adjustment |
Program
change
due to agency
adjustment |
Fiscal year 2026 |
| Number of Respondents |
7,408,820 |
(154,820) |
0 |
0 |
7,254,000 |
| Time (Hours) |
470,000,000 |
(25,000,000) |
0 |
0 |
445,000,000 |
| Monetized Time |
$15,420,000,000 |
($200,000,000) |
$0 |
$0 |
$15,220,000,000 |
| Out-of-Pocket Costs |
$19,870,000,000 |
($300,000,000) |
$0 |
$0 |
$19,570,000,000 |
| Total Monetized Burden* |
$35,290,000,000 |
($500,000,000) |
$0 |
$0 |
$34,790,000,000 |
| Source: IRS:RAAS:KDA:BRDN (10-1-2025). |
| * Total Monetized Burden = Monetized Time + Out-of-Pocket Costs. |
|
Note:
Reported time and cost burdens are national averages and do not necessarily reflect a “typical” case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. |
Authority:44 U.S.C. 3501 et seq.
Spencer W. Clark,
Treasury PRA Clearance Officer.