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Introduction

SECTION 10. PAPERWORK

Internal Revenue Bulletin 2017-14 · 2026-10-03 edition · updated 2026-10-04 · United States

REDUCTION ACT

An agency may not conduct or sponsor, and a person is not required to re

April 3, 2017 1064 Bulletin No. 2017–14

spond to, a collection of information unless the collection of information displays a valid Office of Management and Budget (OMB) control number. This revenue procedure does not impose any new information collection burden. The collection of information contained in this revenue procedure is in § 31.6402(a)–2 of the regulations which has been previously approved by the OMB under control number 1545– 2097 and in the existing claim forms ( e.g., Forms 941–X, 941–X(PR), 943–X, 943– X(PR), 944–X, 944–X(SP), and CT-1X).

The collection of information is required to obtain a refund of FICA taxes. The likely respondents are employers and employees. 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, but in no event for less than four years after the date the claim is filed. Generally, tax returns and tax return information are confidential, as required by § 6103.

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▸Contents — Internal Revenue Bulletin 2017-14
Internal Revenue Bulletin 2017-14

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