Document
Agency Information Collection Activities; Comment Request on Tip Reporting Alternative Commitment (TRAC) Agreement for Use in the Cosmetology and Barber Industry
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
SUPPLEMENTARY INFORMATION:
The IRS, in accordance with the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the general public and Federal agencies with an opportunity to comment on proposed, revised, and continuing collections of information. This helps the IRS assess the impact and minimize the burden of its information collection requirements. 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, and viewable on relevant websites. For this reason, please do not include in your comments information of a confidential nature, such as sensitive personal information. 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.
Title:
Tip Reporting Alternative Commitment (TRAC) Agreement for Use in the Cosmetology and Barber Industry.
OMB Control Number:
1545-1529.
Regulation Project Number:
Announcement 2000-21.
Abstract::
Announcement 2000-21, 2000-19 I.R.B. 983, and Announcement 2001-1, 2001-2 I.R.B. 277, contains information required by the Internal Revenue Service in its compliance efforts to assist employers and their employees in understanding and complying with section 6053(a), which requires employees to report all their tips monthly to their employers.
Current Actions:
There is no change to the previously approved information collection.
Type of Review:
Extension of a currently approved collection.
Affected Public:
Business or other-for-profit organizations.
Estimated Number of Responses:
4,600.
Estimated Time per Response:
9 hours 22 minutes.
Estimated Total Annual Burden Hours:
43,073.
Dated: May 8, 2026.
Jason M. Schoonmaker,
Tax Analyst.