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:
1545-2137
ICR Reference No:
202304-1545-006
Status:
Active
Previous ICR Reference No:
202212-1545-004
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Form 8936 - Clean Vehicle Credits
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved without change
Conclusion Date:
08/24/2023
Retrieve Notice of Action (NOA)
Date Received in OIRA:
06/29/2023
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
08/31/2026
36 Months From Approved
08/31/2023
Responses
248,441
0
54,606
Time Burden (Hours)
606,874
0
16,820
Cost Burden (Dollars)
0
0
0
Abstract:
For tax years beginning after 2008, Form 8936 is used to figure the credit for qualified plug-in electric drive motor vehicles placed in service during the tax year. The credit attributable to depreciable property (vehicles used for business or investment purposes) is treated as a general business credit. Any credit not attributable to depreciable property is treated as a personal credit. For tax year beginning after 2022, Form 8936-A and Schedule 1 (Form 8936-A) are used to figure the Qualified Commercial Clean Vehicle Credit. The notice sets forth guidance relating to the qualified plug-in electric drive motor vehicle credit under ยง 30D of the Internal Revenue Code, as in effect for vehicles acquired after December 31, 2009. Revenue Procedure 2022-42 provides procedures for a vehicle manufacturer to certify that they are a qualified manufacturer of such vehicles and submit reports that a motor vehicle meets certain requirements for the clean vehicle credit(s) available under sections 30D, 45W, and/or 25E, to report the amount of the credit available with respect to the motor vehicle, and for sellers to report the sales of such vehicles.
Authorizing Statute(s):
PL:
Pub.L. 117 - 169 13401 and 13402
Name of Law: Inflation Reduction Act of 2022
US Code:
26 USC 45W
Name of Law: Credit for qualified commercial clean vehicles
US Code:
26 USC 25E
Name of Law: Previously-owned clean vehicles
US Code:
26 USC 30D
Name of Law: Qualified Plug-in Electric Vehicle Credit
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 80578
12/30/2022
30-day Notice:
Federal Register Citation:
Citation Date:
88 FR 42003
06/29/2023
Did the Agency receive public comments on this ICR?
Yes
Number of Information Collection (IC) in this ICR:
5
IC Title
Form No.
Form Name
Form 14500, Vehicle Seller Report (Rev Proc 2022-42)
Form 15400
New Clean Vehicle Seller Report
Form 8936 - Clean Vehicle Credits
8936
Qualified Plug-in Electric Drive Motor Vehicle Credit
Form 8936-A, Qualified Commercial Clean Vehicle Credit
Schedule 1 (Form 8936-A), 8936-A
Qualified Commercial Clean Vehicle Credit
,
Qualified Commercial Clean Vehicle Credit Amount
Notice 2009-89 - New Qualified Plug-in Electric Drive Motor Vehicle Credit
Rev Proc 2022-42 - Monthly Report
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
248,441
54,606
0
0
193,835
0
Annual Time Burden (Hours)
606,874
16,820
0
395
589,659
0
Annual Cost Burden (Dollars)
0
0
0
0
0
0
Burden increases because of Program Change due to Agency Discretion:
Yes
Burden Increase Due to:
Miscellaneous Actions
Burden decreases because of Program Change due to Agency Discretion:
No
Burden Reduction Due to:
Short Statement:
IRS created Form 15400 (Rev. Proc. 2022-42) to provide a template to filers for Clean Vehicles Sellers Reports. This template standardizes and simplifies the information to be the provide to the IRS and for third-party disclosures. These changes increase the burden by 193,835 responses and 589,659 burden hours due to Agency Estimates. IRS also revised Form 8936 and Schedule A (Form 8936) which increase the burden by 395 hours due to Agency Discretion. The majority of the estimated burden for these forms continues to be capture under OMB control number 1545-0074 for individual filers and 1545-0123 for business filers.
Annual Cost to Federal Government:
$266,697
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:
William Woolf 202 317-5761
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:
06/29/2023
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