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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:
1545-1420
ICR Reference No:
202111-1545-003
Status:
Active
Previous ICR Reference No:
201805-1545-031
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:
Extension without change of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved without change
Conclusion Date:
04/19/2022
Retrieve Notice of Action (NOA)
Date Received in OIRA:
02/28/2022
Terms of Clearance:
OMB understands that the IRS is currently in the process of revising the methodology it uses to estimate burden and costs. OMB expects that future ICRs under this OMB control number will include dollar estimates of annual burden costs to taxpayers calculated using this revised methodology.
Inventory as of this Action
Requested
Previously Approved
Expiration Date
04/30/2025
36 Months From Approved
04/30/2022
Responses
48,800
0
111,147
Time Burden (Hours)
254,922
0
946,827
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.
Authorizing Statute(s):
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 6404
Name of Law: Abatements
US Code:
26 USC 6103
Name of Law: Confidentiality and disclosure of returns and return information
PL:
Pub.L. 114 - 113 185
Name of Law: Protecting Americans From Tax Hikes Act of 2015
PL:
Pub.L. 115 - 123 40406, 40407, and 40415
Name of Law: Bipartisan Budget Act of 2018; Revenue Measures
PL:
Pub.L. 116 - 94 121 and 133
Name of Law: Taxpayer Certainty and Disaster Tax Relief Act of 2019
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:
86 FR 49094
09/01/2021
30-day Notice:
Federal Register Citation:
Citation Date:
87 FR 10896
02/25/2022
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
Form 8849, Claim for Refund of Excise Taxes
Form 8849
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
48,800
111,147
0
0
-62,347
0
Annual Time Burden (Hours)
254,922
946,827
0
0
-691,905
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:
There are no material changes in the paperwork burden previously approved by OMB. However, the burden for Form 8849 and its schedules has decreased due to better estimates based on the number of taxpayers filing the forms and per response burden for filing each form. This decreases the burden by 62,347 responses and 691,905 hours due to adjustment in Agency Estimates.
Annual Cost to Federal Government:
$172,827
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.
Yes
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?
No
Agency Contact:
Michael Cyrus 202 317-5777
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:
02/28/2022
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