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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:
1513-0083
ICR Reference No:
201508-1513-001
Status:
Historical Active
Previous ICR Reference No:
201206-1513-001
Agency/Subagency:
TREAS/TTB
Agency Tracking No:
IC 53 - 1/5
Title:
Excise Tax Return
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved without change
Conclusion Date:
10/15/2015
Retrieve Notice of Action (NOA)
Date Received in OIRA:
08/31/2015
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
10/31/2018
36 Months From Approved
10/31/2015
Responses
170,017
0
177,937
Time Burden (Hours)
127,513
0
133,453
Cost Burden (Dollars)
0
0
0
Abstract:
Under 26 U.S.C. 5061(a) and 5703(b), the Federal alcohol and tobacco excise tax is collected on the basis of a return. Businesses, other than those in Puerto Rico, report their Federal excise tax liability on those products on TTB F 5000.24, Excise Tax Return. TTB uses the information provided on the return form to establish the taxpayer's identity, the amount and type of taxes due, and the amount of payments made.
Authorizing Statute(s):
US Code:
26 USC 5061(a)
Name of Law: Internal Revenue Code
US Code:
26 USC 5703(b)
Name of Law: Internal Revenue Code
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:
80 FR 30539
05/28/2015
30-day Notice:
Federal Register Citation:
Citation Date:
80 FR 52541
08/31/2015
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
Excise Tax Return
TTB F 5000.24
Excise Tax Return
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
170,017
177,937
0
-23,618
15,698
0
Annual Time Burden (Hours)
127,513
133,453
0
-17,714
11,774
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:
Yes
Burden Reduction Due to:
Changing Regulations
Short Statement:
TTB is reporting an increase in the number of taxpayers filing TTB F 5000.24 excise tax returns due to an increase in the number of TTB-regulated industry members. This adjustment reports an increase of 11,774 burden hours. However, we are decreasing the total number of responses and the total annual burden hours due to a decrease in the number of semi-monthly alcohol excise tax filers and an increase in the number of quarterly filers. This increase in quarterly filers is the result of T.D. TTB–123 (September 30, 2014, at 79 FR 58674). TTB now requires certain small brewers (those with under $50,000 in excise tax liability) to file excise tax returns and pay excise tax on a quarterly basis, rather than semi-monthly (see 27 CFR 25.164(c)(2)). This regulatory change reduces the regulatory burdens on such brewers, reduces their administrative costs, and creates administrative efficiencies for TTB. The program change reduces the burden by 17,714 hours. There is a decrease of 7,920 responses and 5,940 burden hours for a total of 170,017 responses and 127,513 burden hours requested.
Annual Cost to Federal Government:
$599,309
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:
Michael Hoover 202 453-2135 ext. 135 michael.hoover@ttb.gov
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:
08/31/2015
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