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:
1545-0219
ICR Reference No:
201201-1545-018
Status:
Historical Active
Previous ICR Reference No:
200911-1545-011
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Work Opportunity Credit
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 without change
Conclusion Date:
02/01/2012
Retrieve Notice of Action (NOA)
Date Received in OIRA:
01/30/2012
Terms of Clearance:
The agency is reminded that it must make any necessary adjustments to the burden estimate to reflect the fact that the burden imposed on individual taxpayers by this dual-use form is accounted for under OMB Control Number 1545-0074.
Inventory as of this Action
Requested
Previously Approved
Expiration Date
04/30/2013
04/30/2013
04/30/2013
Responses
59,819
0
11,677
Time Burden (Hours)
415,144
0
77,653
Cost Burden (Dollars)
0
0
0
Abstract:
IRC section 38(b) (2) allows a credit against income tax to employers hiring individuals from certain targeted groups such as welfare recipients, etc. The employer uses Form 5884 to figure the credit. IRS uses the information on the form to verify that the correct amount of credit was claimed.
Authorizing Statute(s):
US Code:
26 USC 51
Name of Law: Amount of credit
US Code:
26 USC 38
Name of Law: General Business Credit
Citations for New Statutory Requirements:
PL: Pub.L. 112 - 56 261 Name of Law: The Vow to Hire Heroes Act of 2011
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:
74 FR 39733
08/07/2009
30-day Notice:
Federal Register Citation:
Citation Date:
74 FR 61407
11/24/2009
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
Work Opportunity Credit
5884
Work Opportunity Credit
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
59,819
11,677
500
0
47,642
0
Annual Time Burden (Hours)
415,144
77,653
20,672
0
316,819
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:
Form 5884 is used to figure the credit in accordance with IRC section 38(b)(2). This section allows a credit against income tax to employers hiring individuals from certain targeted groups such as welfare recipients, etc. The Vow to Hire Heroes Act of 2011, PL 112-56, Section 261, expanded the Work Opportunity Credit to two new categories of qualified veterans. The new law also increased the amount of first-year wages of qualified veterans that could be included in computing the Work Opportunity Credit. We added several "what's new" items to explain the effect of the new law. One item explained that the Work Opportunity Credit expires for other targeted groups at the end of 2011. However, for qualified veterans, the credit is available until December 31, 2012. Another item explained that veterans that were unemployed for more than 4 weeks may be eligible for this credit if hired after November 21, 2011. In the line 1 instructions, we added a new section to explain the new limits on the amount of wages that could be included in calculating the credit. The wage limits can range form $6,000 to $24,000 depending on how long the veteran was unemployed and if he was disabled. These wage amounts are significantly higher than in previous years. There were no line changes to the form only additions to the isntructions. -An adjustment in the number of respondents by 47,642 reflects an more accurate account of filers extracted form SOI's 2009 Estimated Data Line Counts Individual Income Tax Returns. -The changes to the form and to comply with the statutory requirements, will increase burden by 20,672. -Total burden requested is 59,819 responses; 415,144 burden hours.
Annual Cost to Federal Government:
$805
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:
Neal Dickman 2026225013
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:
01/30/2012
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