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View ICR - OIRA Conclusion

OMB Control No: 1545-0047	ICR Reference No: 202212-1545-014
Status: Historical Active	Previous ICR Reference No: 202111-1545-021
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: U.S. Tax-Exempt Income 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 with change	Conclusion Date: 01/23/2023
Retrieve Notice of Action (NOA)	Date Received in OIRA: 12/22/2022
Terms of Clearance: Terms of Clearance: Per its pre-existing agreement with IRS, OMB's approval of the Tax Exempt Income Tax Return and associated forms is extended through December 2023. IRS shall submit its next request for an extension of OMB approval before this expiration date, and continue to do so on an annual basis. In future submissions, supporting statement response 15 should summarize the nature of substantive revisions to forms contained in the ICR. Comment: The supporting statement of this ICR was clarified during OIRA review.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2023	36 Months From Approved	01/31/2023
Responses	1,684,700	0	1,740,100
Time Burden (Hours)	72,720,000	0	58,220,000
Cost Burden (Dollars)	1,749,500,000	0	1,726,900,000

Authorizing Statute(s): US Code: 26 USC 4947 Name of Law: Application of taxes to certain nonexempt trusts
   US Code: 26 USC 527 Name of Law: Political organizations
   US Code: 26 USC 501(a) Name of Law: Exemption from taxation
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 6033(i) Name of Law: Returns by exempt organizations
   US Code: 26 USC 4974 Name of Law: Excise tax on certain accumulations in qualified retirement plans
   US Code: 26 USC 511 Name of Law: Imposition of Tax on Unrelated Businesse Income of Charitable, etc., Organizations
   US Code: 26 USC 6012(a)4 Name of Law: General Rule-Trusts
   US Code: 26 USC 6012 (a)2 Name of Law: Every Corporation Subject to Taxation under Subtitle A
   PL: Pub.L. 115 - 97 14103 Name of Law: Tax Cuts and Jobs Act; Citations for New Statutory Requirements
   US Code: 26 USC 521 Name of Law: Exemption of farmers' cooperatives from tax
   US Code: 26 USC 6104 Name of Law: Publicity of information required from certain exempt organizations and certain trusts
   US Code: 26 USC 6011(f) Name of Law: Promotion of Electronic Filing
   PL: Pub.L. 105 - 206 2001 thru 2005 Name of Law: Workforce Investment Systems;
   US Code: 26 USC 501 Name of Law: Exemption from tax on corporations, certain trusts, etc.
   US Code: 26 USC 6033 Name of Law: Returns by exempt organizations
   US Code: 26 USC 508 Name of Law: Special rules with respect to section 501(c)(3) Organization
   US Code: 26 USC 509 Name of Law: Private foundation defined
   US Code: 26 USC 501(c)3 Name of Law: Political Expenditures of Section 501(c)(3) Organizations
   US Code: 26 USC 170 Name of Law: Charitable, Etc., Contributions and Gifts
   PL: Pub.L. 116 - 25 2301, 3101 Name of Law: Taxpayer First Act
   PL: Pub.L. 116 - 260 Div. EE Name of Law: Taxpayer Certainty and Disaster Relief Act
   US Code: 26 USC 170 Name of Law: Charitable, Etc., Contributions And Gifts
   US Code: 26 USC 149 Name of Law: Bonds Must Be Registered To Be Tax Exempt; Other Requirements
   US Code: 26 USC 142 Name of Law: Exempt Facility Bond
   US Code: 26 USC 146 Name of Law: Private Activity Bonds; Volume Cap
   US Code: 26 USC 4951 Name of Law: Taxes on Self-Dealing
   US Code: 26 USC 4952 Name of Law: Taxes on Taxable Expenditures
   US Code: 26 USC 4953 Name of Law: Tax on Excess Contributions to Black Lung Benefit Trusts

Citations for New Statutory Requirements: None

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to Adjustment in Estimate
Annual Number of Responses	1,684,700	1,740,100	-55,400
Annual Time Burden (Hours)	72,720,000	58,220,000	14,500,000
Annual Cost Burden (Dollars)	1,749,500,000	1,726,900,000	22,600,000

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: The $316.6M FY22 technical adjustment is driven by changes in expected and observed inflation estimates as well as an overall increase to burden based on actual population counts. These adjustments are offset by an estimated $320.8M reduction in burden due to projected decline in the FY23 population count. As a result, the net $351.7M is due to the transition from Tax Year 2010 survey data and associated model to 2018 survey data and associated model. The increase is largely attributed to survey respondents reporting more time on the 2018 survey compared to the 2010 survey.

Annual Cost to Federal Government: $7,015,916

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination. Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination. 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)? No

Is this ICR related to the Pandemic Response? No

Agency Contact: Elaine Leichter 202 317-8428 elaine.leichter@irs.gov