Skip to main content
An official website of the United States government
The .gov means it's official.
Federal government websites often end in .gov or .mil. Before sharing sensitive information, make sure you're on a federal government site.
The site is secure.
The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.
Search:
Agenda
Reg Review
ICR
This script is used to control the display of information in this page.
Display additional information by clicking on the following:
All
Brief and OIRA conclusion
Abstract/Justification
Legal Statutes
Rulemaking
FR Notices/Comments
IC List
Burden
Misc.
Common Form Info.
Certification
View Information Collection (IC) List
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:
1545-1420
ICR Reference No:
201803-1545-015
Status:
Historical Active
Previous ICR Reference No:
201707-1545-008
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Form 8849 & Schedules 1,2,3,5,6 & 8--Claim for Refund of Excise Taxes
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Emergency
Approval Requested By:
03/30/2018
OIRA Conclusion Action:
Approved without change
Conclusion Date:
03/30/2018
Retrieve Notice of Action (NOA)
Date Received in OIRA:
03/28/2018
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
09/30/2018
6 Months From Approved
02/28/2021
Responses
111,147
0
107,058
Time Burden (Hours)
946,827
0
942,860
Cost Burden (Dollars)
0
0
0
Abstract:
IRC sections 6402, 6404, 6511 and sections 301.6402-2, 301.6404-1, and 301.6404-3 of the regulations, allow for refunds of taxes (except income taxes) or refund, abatement, or credit of interest, penalties, and additions to tax in the event of errors or certain actions by IRS. Form 8849 is used by taxpayers to claim refunds of excise taxes.
Emergency Justfication:
With Notice 2018-21 released on March 7, 2018, Taxpayers have 180 days to elect to use the F8849 Schedule-3 for payment of the excise credit instead of putting it against their 720. This form is how the taxpayer files for excise tax payment of credit allowed under IRC 6426 and 6427 biodiesel mixtures and alternative fuel sold or used in 2017. The credit is being retroactively reinstated by P.L. 115-123 for calendar year 2017. Due to the passage of this legislation being so late in the year made this a last minute rushed product. Schedule-3 needs to be made available to Taxpayers on April 2, 2018, so they can get their credit requests in before the 180-day deadline.
Authorizing Statute(s):
US Code:
26 USC 6404
Name of Law: Abatements
US Code:
26 USC 6402
Name of Law: Authority to make credits or refunds
US Code:
26 USC 6511
Name of Law: Limitations on credit or refund
US Code:
26 USC 6103
Name of Law: Confidentiality and disclosure of returns and return information
Citations for New Statutory Requirements:
PL: Pub.L. 115 - 123 11
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:
82 FR 33945
07/21/2017
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
7
IC Title
Form No.
Form Name
Claim for Refund of Excise Taxes
Form 8849, Form 8849
Claim for Refund of Excise Taxes
,
Claim for Refund of Excise Taxes
Form 8849, Sch 1, Nontaxable Use of Fuels
Schedule 1 (Form 8849)
Nontaxable Use of Fuels
Form 8849, Sch 2, Sales by Registered Ultimate Vendors
Schedule 2 (Form 8849)
Sales by Registered Ultimate Vendors
Form 8849, Sch 3, Certain Fuel Mixtures and the Alternative Fuel Credit
Schedule-3 (Form 8849)
Certain Fuel Mixtures and the Alternative Fuel Credit
Form 8849, Sch 5, Section 4081(e) Claims
Schedule 5 (Form 8849)
Section 4081 (e) Claims
Form 8849, Sch 6, Other Claims
Schedule 6 (Form 8849)
Other Claims
Form 8849, Sch 8, Registered Credit Issuers
Schedule 8 (Form 8849)
Registered Credit Card Issuers
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
111,147
107,058
4,089
0
0
0
Annual Time Burden (Hours)
946,827
942,860
3,967
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:
Form 8849, Schedule 3, is how Taxpayer file for excise tax payment of credit allowed under IRC 6426 and 6427 biodiesel mixtures and alternative fuel sold or used in 2017. The credit was retroactively reinstated on the P.L. 115-123 for calendar year 2017. Therefore, the burden associated with Schedule 3 (4,089) is being added back to the total burden.
Annual Cost to Federal Government:
$16,000
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.
No
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]?
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:
P Shaughness 2029271885
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:
03/28/2018
An official website of the United States government
The .gov means it's official.
The site is secure.
