View Information Collection Request (ICR) Package
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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:
1513-0094
ICR Reference No:
201012-1513-005
Status:
Historical Active
Previous ICR Reference No:
201010-1513-001
Agency/Subagency:
TREAS/TTB
Agency Tracking No:
Title:
Federal Firearms and Ammunition Excise Tax Return
Type of Information Collection:
No material or nonsubstantive change to a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved with change
Conclusion Date:
02/17/2011
Retrieve Notice of Action (NOA)
Date Received in OIRA:
12/16/2010
Terms of Clearance:
Burden was revised to address changes in number of responses owing to discretionary changes to the instrument.
Inventory as of this Action
Requested
Previously Approved
Expiration Date
10/31/2011
10/31/2011
10/31/2011
Responses
4,825
0
3,860
Time Burden (Hours)
33,775
0
27,020
Cost Burden (Dollars)
0
0
0
Abstract:
This information is needed to determine how much tax is owed for firearms and ammunition. TTB uses this information to verify that a taxpayer has correctly determined and paid tax liability on the sale or use of firearms and ammunition. Businesses, including small to large, and individuals may be required to use this form.
Authorizing Statute(s):
US Code:
26 USC 6001
US Code:
26 USC 6011
US Code:
26 USC 4181
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:
73 FR 22462
04/25/2008
30-day Notice:
Federal Register Citation:
Citation Date:
73 FR 50399
08/26/2008
Did the Agency receive public comments on this ICR?
Yes
Number of Information Collection (IC) in this ICR:
1
IC Title
Form No.
Form Name
Federal Firearms and Ammunition Excise Tax Return
TTB F 5300.26
FEDERAL FIREARMS AND AMMUNITION QUARTERLY 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
4,825
3,860
0
965
0
0
Annual Time Burden (Hours)
33,775
27,020
0
6,755
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:
We are amending this form to allow for the submission of an amended return using this form; therefore, we have amended the language in instruction H and sectioned off item 6 to emphasize that this form can be used for that purpose. The total number of respondents would remain at 965. These respondents, who may need to file an amended return, will now be able to use TTB F 5300.26. We have increased the number of responses per respondent to reflect this possibility. The increase of 6,755 hours is attributed to program change for a total of 33,775 hours requested.
Annual Cost to Federal Government:
$574,650
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:
Mary Wood 202 927-8185 mary.a.wood@ttb.treas.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:
12/16/2010
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