View Information Collection Request (ICR) Package
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View Supporting Statement and Other Documents
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:
1545-2200
ICR Reference No:
201012-1545-024
Status:
Historical Active
Previous ICR Reference No:
201009-1545-045
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Requesting approval by 12/16/2010
Title:
Form 8944, Preparer Hardship Waiver Request; Form 8948 - Preparer Explanation for Not Filing Electronically.
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Emergency
Approval Requested By:
12/16/2010
OIRA Conclusion Action:
Approved with change
Conclusion Date:
01/06/2011
Retrieve Notice of Action (NOA)
Date Received in OIRA:
12/14/2010
Terms of Clearance:
Per OMB request, agency modified supporting statement to include information regarding regarding additional information collection instrument seeking approval under this OMB control number.
Inventory as of this Action
Requested
Previously Approved
Expiration Date
07/31/2011
6 Months From Approved
06/30/2011
Responses
8,910,000
0
90,000
Time Burden (Hours)
18,270,900
0
719,100
Cost Burden (Dollars)
0
0
0
Abstract:
Notice 2010-85 will explain the circumstances when someone who is a tax return preparer (for returns filed after 12/31/10, IRC 6011(e)(3)(B) defines a
Emergency Justfication:
Emergency approval of a collection of information is requested by the Commissioner of Internal Revenue under 44 U.S.C § 3507(j)(1) for a notice of proposed rulemaking (attached) that implements new section 6011(e)(3) of the Internal Revenue Code, with a statutory effective date of January 1, 2011. As explained below, all of the requirements of section 3507(j)(1) for emergency approval are satisfied. The collection of information falls within both prongs of section 3507(j)(1)(A). First, as required by section 3507(j)(1)(A)(i), the collection of information is needed prior to the expiration of the normal clearance period (approximately April 2011). The Act requires returns filed after December 31, 2010, by STRPs be filed electronically. The proposed regulations are to be effective on January 1, 2011; however, to promote the effective and efficient administration of the new requirements, they provide a phased-in application period. The proposed regulations will apply on January 1, 2011, to every STRP who reasonably expects (if the preparer is a member of a firm, the firms members in the aggregate reasonably expect) to file 100 or more returns in calendar year 2011. The proposed regulations apply to all other STRPs beginning January 1, 2012. The taxpayer choice statements are a key component to the IRS interpretation and implementation of the section 6011(e)(3) electronic filing requirement. Second, as required by section 3507(j)(1)(A)(ii), the collection of information is essential to the IRS administering the internal revenue laws and implementing the statutory requirement under new section 6011(e)(3). The Treasury Department and the IRS anticipate that final regulations under section 6011(e)(3) and the revenue procedure will be published in January 2011. Section 3507(j)(1)(B) Pursuant to section 3507(j)(1)(B), the IRS cannot reasonably comply with the nonemergency procedures of section 3507. Section 3507(j)(1)(B) sets forth three criteria, at least one of which must apply: (i) public harm is reasonably likely to result if normal clearance procedures are followed; (ii) an unanticipated event has occurred; or (iii) the use of normal clearance procedures is reasonably likely to cause a statutory or court-ordered deadline to be missed. As previously discussed above, the third criterion applies in this instance statutory deadline. The Act requires returns filed after December 31, 2010, by STRPs be filed electronically. Regulations, including this provision on taxpayer choices to file in paper format, must be finalized and in place before or shortly after the beginning of the tax filing season so that tax return preparers will know how the new law affects them. For the provisions of the regulations, as well as the anticipated additional guidance, to be effective for the next filing season (January April 2011), the approval of the collection of information in the NPRM is needed as quickly as possible and before it would ordinarily be granted under the standard procedures.
Authorizing Statute(s):
US Code:
26 USC 6011(e)
Name of Law: Regulations requiring returns on magnetic media, etc.
Citations for New Statutory Requirements:
US Code: 26 USC 6011(e) Name of Law: Regulations requiring returns on magnetic media, etc.
PL: Pub.L. 111 - 92 N/A Name of Law: Worker, Homeownership, and Business Assistance Act of 2009
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
2
IC Title
Form No.
Form Name
Form 8944, Preparer Hardship Waiver Request
8944
Preparer Hardship Waiver Request
Form 8948 - Preparer Explanation for Not Filing Electronically.
8948
Preparer Explanation for Not Filing Electronically.
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
8,910,000
90,000
8,820,000
0
0
0
Annual Time Burden (Hours)
18,270,900
719,100
17,551,800
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:
REG-100194-10 and Notice 2010-85 detail how, starting Jan. 1, 2011, paid tax return preparers can comply with a new law that requires paid tax return preparers who meet the definition of specified tax return preparer under the new law to electronically file (e-file) federal income tax returns that they prepare and file for individuals, trusts and estates. Starting Jan. 1, 2011, paid preparers who prepare income tax returns for individuals, trusts and estates, such as Forms 1040, 1040A, 1040EZ, and Forms 1041, and who reasonably expect to file 100 or more of these income tax returns in 2011 are specified tax return preparers required to file these returns electronically. Tax return preparers who are members of a firm are specified tax return preparers and must electronically file the income tax returns they prepare and file if the firms preparers, in the aggregate, expect to file 100 or more of these income tax returns in 2011. Starting Jan. 1, 2012, the 100-return threshold will be reduced to 11 or more income tax returns that the preparer, or the preparers firm in the aggregate, expect to file in 2012 for individuals, trusts and estates. Notice 2010-85 will explain the circumstances when someone who is a tax return preparer (for returns filed after 12/31/10, IRC 6011(e)(3)(B) defines a "specified tax return preparer" as any tax preparer, unless such preparer reasonably expects to file 10 or fewer individual income tax returns during a calendar year) qualifies for an administrative exemption from filing a certain tax return electronically. Specified tax return preparers use Form 8944 to request an undue hardship waiver from the section 6011(e)(3) requirement to electronically file returns of income tax imposed by subtitle A on individuals, estates, or trusts. Form 8948 is to be used only by specified tax return preparers that are required to e-file the covered returns they prepare that are able to be filed electronically. Form 8948 is used to explain which exception applies when a covered return is prepared and filed on paper. To comply with this law and new form 8948, we estimate an increase of 8,820,000 responses and 17,551,800 burden hours.
Annual Cost to Federal Government:
$60,000
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:
Ronald Gamble 202 688-3844
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:
12/14/2010
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