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Please note that the OMB number and expiration date may not have been determined when this Information Collection Request and associated Information Collection forms were submitted to OMB. The approved OMB number and expiration date may be found by clicking on the Notice of Action link below.
View ICR - OIRA Conclusion
OMB Control No:
1545-0895
ICR Reference No:
201009-1545-033
Status:
Historical Active
Previous ICR Reference No:
200810-1545-028
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
EC-1545-0895-033
Title:
Form 3800, General Business Credit
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved with change
Conclusion Date:
04/01/2011
Retrieve Notice of Action (NOA)
Date Received in OIRA:
12/30/2010
Terms of Clearance:
Short statement modified to reflect burden changes owing to statute.
Inventory as of this Action
Requested
Previously Approved
Expiration Date
04/30/2014
36 Months From Approved
03/31/2011
Responses
250,000
0
179,650
Time Burden (Hours)
5,307,500
0
4,643,953
Cost Burden (Dollars)
0
0
0
Abstract:
IRC section 38 permits taxpayers to reduce their income tax liability by the amount of their general business credit, which is an aggregation of their investment credit, jobs credit, alcohol fuel credit, research credit, low-income housing credit, disabled access credit, enhanced oil recovery credit, etc. Form 3800 is used to figure the correct credit.
Authorizing Statute(s):
PL:
Pub.L. 103 - 66 13311
Name of Law: Omnibus Budget Reconciliation Act of 1993
PL:
Pub.L. 110 - 343 202, 301, 304, 310, 314 & 702
Name of Law: Emergency Economic Stabilization Act of 2008
US Code:
26 USC 38
Name of Law: General business credit
PL:
Pub.L. 110 - 289 3022
Name of Law: Housing and Economic Recovery Act of 2008
PL:
Pub.L. 111 - 5 1201(b)
Name of Law: American Recovery and Reinvestment Act of 2009
PL:
Pub.L. 109 - 432 105(e)(4)(A)
Name of Law: Tax Relief and Health Care Act of 2006
Citations for New Statutory Requirements:
PL: Pub.L. 111 - 145 111 Name of Law: United States Capitol Police Administrative Technical Corrections Act of 2009
PL: Pub.L. 111 - 147 102 Name of Law: Hiring Incentives to Restore Employment Act
PL: Pub.L. 111 - 148 1421 Name of Law: Patient Protection and Affordable Care Act
PL: Pub.L. 111 - 240 2012 & 2013 Name of Law: Small Business Jobs Act of 2010
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
60-day Notice:
Federal Register Citation:
Citation Date:
75 FR 40031
07/13/2010
30-day Notice:
Federal Register Citation:
Citation Date:
75 FR 79439
12/20/2010
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
1
IC Title
Form No.
Form Name
Form 3800, General Business Credit
3800
General Business Credit
ICR Summary of Burden
Total Approved
Previously Approved
Change Due to New Statute
Change Due to Agency Discretion
Change Due to Adjustment in Estimate
Change Due to Potential Violation of the PRA
Annual Number of Responses
250,000
179,650
70,350
0
0
0
Annual Time Burden (Hours)
5,307,500
4,643,953
663,547
0
0
0
Annual Cost Burden (Dollars)
0
0
0
0
0
0
Burden increases because of Program Change due to Agency Discretion:
No
Burden Increase Due to:
Burden decreases because of Program Change due to Agency Discretion:
No
Burden Reduction Due to:
Short Statement:
Form 3800 is used by taxpayers to claim any of the general business credits. The Small Business Jobs Act of 2010 allows general business credits of eligible small businesses to offset both regular tax and alternative minimum tax (AMT) for tax years beginning in 2010. Such eligible small business credits (ESBCs) determined in the first tax year in 2010 are carried back five years. The following new general business credits are added: Line 1aa - New hire retention credit (Form 5884-B). Line 29h - Credit for small employer health insurance premiums (Form 8941). The following general business credits are no longer applicable and removed from line 1: Welfare-to-work credit (Form 8861). Credit for contributions to selected community development corporations (Form 8847). These changes to comply with the new statutory entitlements/credits will result in an estimated increase of 70,350 responses and a total estimated burden increase of 663,547 hours.
Annual Cost to Federal Government:
$3,500
Does this IC contain surveys, censuses, or employ statistical methods?
No
Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002?
No
Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]?
Yes
Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]?
No
Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)?
Yes
Is this ICR related to the Pandemic Response?
Uncollected
Agency Contact:
Michael Cyrus 202 927-9545
Common Form ICR:
No
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:
(a) It is necessary for the proper performance of agency functions;
(b) It avoids unnecessary duplication;
(c) It reduces burden on small entities;
(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
(f) It indicates the retention periods for recordkeeping requirements;
(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
(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;
(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
(i) It uses effective and efficient statistical survey methodology (if applicable); and
(j) It makes appropriate use of information technology.
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.
Certification Date:
12/30/2010
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