View Information Collection Request (ICR) Package

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View ICR - OIRA Conclusion

OMB Control No: 1545-2211	ICR Reference No: 201102-1545-012
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No: ah-XXXX-012
Title: Form 8940, Request for Miscellaneous Determination
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 06/17/2011
	Date Received in OIRA: 05/18/2011
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2014	36 Months From Approved
Responses	2,100	0	0
Time Burden (Hours)	28,959	0	0
Cost Burden (Dollars)	0	0	0

Authorizing Statute(s): US Code: 26 USC 507 Name of Law: Termination of private foundation status.
   US Code: 26 USC 509(a) Name of Law: General rule.
   US Code: 26 USC 4940 Name of Law: Excise tax based on investment income.
   US Code: 26 USC 4942 Name of Law: Taxes on failure to distribute income.
   US Code: 26 USC 4945 Name of Law: Taxes on taxable expenditures.
   US Code: 26 USC 6033 Name of Law: Returns by exempt organizations.

Citations for New Statutory Requirements: US Code: 26 USC 6033 Name of Law: Returns by exempt organizations.

ICR Summary of Burden

	Total Approved	Change Due to New Statute
Annual Number of Responses	2,100	2,100
Annual Time Burden (Hours)	28,959	28,959
Annual Cost Burden (Dollars)	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: Form 8940 will standardize information collection procedures for 9 categories of individually written requests for miscellaneous determinations now submitted to the Service by requestor letter. Form 8940 has been introduced to the public in Revenue Procedure 2011-8. The Revenue Procedure was released on January 3, 2011. IRM 3.45.1.3.2 has been updated to reflect the addition and use of Form 8940 as of February 1, 2011. This form will result in a net burden increase of 28,959 hours.

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