IRC SECTION 6011 AND CHAPTER 23 (FUTA)
REQUIRE MOST EMPLOYERS TO PREPARE AND FILE FORM940 WITH IRS TO
REPORT FUTA WAGES AND TAX. THE INFORMATION HELPS DETERMINE THAT
EMPLOYERS HAVE REPORTED AND COMPUTED THE CORRECT TAXABLE FUTA WAGES
AND FUTA TAX. (FORM 940) THIS FORM IS THE SPANISH VERSION OF FORM
940 AND IS USED BY EMPLOYERS IN PUERTO RICO TO REPORT AND COMPUTE
THE CORRECT TAXABLE FUTA WAGES AND FUTA TAX.
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.