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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:
1545-0162
ICR Reference No:
202205-1545-007
Status:
Active
Previous ICR Reference No:
201902-1545-013
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Ready for Treasury
Title:
Form 4136 - Credit for Federal Tax Paid on Fuels
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:
09/22/2022
Retrieve Notice of Action (NOA)
Date Received in OIRA:
07/29/2022
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
09/30/2025
36 Months From Approved
09/30/2022
Responses
2,140
0
2,441,858
Time Burden (Hours)
80,015
0
4,122,076
Cost Burden (Dollars)
0
0
0
Abstract:
Internal Revenue Code (IRC) section 34 allows a refundable credit for excise tax paid on gasoline and other fuels used for nontaxable uses as outlined in IRC sections 6420, 6421, 6427, and associated Treasury Regulations. Taxpayers use Form 4136 to calculate and claim the credit on their tax return.
Authorizing Statute(s):
US Code:
26 USC 34
Name of Law: Certain uses of gasoline and special fuels
US Code:
26 USC 6420
Name of Law: Gasoline used on farms
US Code:
26 USC 6427
Name of Law: Fuels not used for taxable purposes
US Code:
26 USC 6421
Name of Law: Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain ex
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:
87 FR 23917
04/21/2022
30-day Notice:
Federal Register Citation:
Citation Date:
87 FR 45423
07/29/2022
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
Credit for Federal Tax Paid on Fuels
Form 4136
Credit for Federal Tax Paid on Fuels
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
2,140
2,441,858
0
-2,439,718
0
0
Annual Time Burden (Hours)
80,015
4,122,076
0
-4,118,463
76,402
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:
Yes
Burden Reduction Due to:
Cutting Redundancy
Short Statement:
There is no change to the existing collection. However, the estimated number of responses was updated to eliminate duplication of the burden associated with individual respondents captured under OMB control number 1545-0074 and business respondents captured under OMB control number 1545-0123. This decreases the burden by 2,439,718 responses and 4,118,463 hours due to Agency Discretion. The estimated time per respondent was also updated to better reflect the information collection and record keeping requirements for the form as a whole. This increases the burden by 76,402 hours due to Agency Estimate.
Annual Cost to Federal Government:
$92,270
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 202 927-9545
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:
07/29/2022
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