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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:
1545-1984
ICR Reference No:
201209-1545-015
Status:
Historical Active
Previous ICR Reference No:
200906-1545-007
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
ah-1984-007
Title:
Domestic Production Activities Deduction
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:
03/12/2013
Retrieve Notice of Action (NOA)
Date Received in OIRA:
09/28/2012
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
03/31/2016
36 Months From Approved
03/31/2013
Responses
300,000
0
300,000
Time Burden (Hours)
7,398,000
0
6,450,000
Cost Burden (Dollars)
0
0
0
Abstract:
Taxpayers will use the Form 8903 and related instructions to calculate the domestic production activities deduction.
Authorizing Statute(s):
US Code:
26 USC 199
Name of Law: Income attributable to domestic production activities
US Code:
26 USC 6103
Name of Law: Confidentiality and disclosure of returns and return information
Citations for New Statutory Requirements:
None
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:
77 FR 43429
07/24/2012
30-day Notice:
Federal Register Citation:
Citation Date:
77 FR 59706
09/28/2012
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
Domestic Production Activities Deduction
8903
Domestic Production Activities Deduction
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
300,000
300,000
0
0
0
0
Annual Time Burden (Hours)
7,398,000
6,450,000
0
948,000
0
0
Annual Cost Burden (Dollars)
0
0
0
0
0
0
Burden increases because of Program Change due to Agency Discretion:
Yes
Burden Increase Due to:
Miscellaneous Actions
Burden decreases because of Program Change due to Agency Discretion:
No
Burden Reduction Due to:
Short Statement:
Individuals, corporations, cooperatives, estates, and trusts use Form 8903 to figure their allowable Domestic Production Activities Deduction (DPAD) from certain trade or business activities. This ICR submission reflects a redesign of Form 8903 to include income from oil-related production activities. For tax years beginning after 2009, the applicable rate for the Domestic Production Activities Deduction (DPAD) of taxpayers with oil-related qualified production activities income (QPAI) increased from 6% to 9% on the smallest of the following amounts: Oil-related qualified production activities income (QPAI), QPAI (from an estate or trust), or Adjusted gross income (AGI) for an individual, estate, or trust (taxable income for all other taxpayers) figured without the DPAD. Line 13 allows for the computation of the 9% of QPAI. The addition of Lines 14a and 14b allows the filer to determine the least of :oil related QPAI, QPAI, or AGI. The addition of the two lines result in total estimated burden increase of 948,000 hours.
Annual Cost to Federal Government:
$1,000
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]?
No
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)?
No
Is this ICR related to the Pandemic Response?
Uncollected
Agency Contact:
Emebeth Demrew 2029279565
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:
09/28/2012
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