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:
1545-1362
ICR Reference No:
202311-1545-020
Status:
Active
Previous ICR Reference No:
202202-1545-004
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Form 8835 - Renewable Electricity Production Credit
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:
01/23/2024
Retrieve Notice of Action (NOA)
Date Received in OIRA:
12/14/2023
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
01/31/2027
36 Months From Approved
06/30/2025
Responses
40
0
477
Time Burden (Hours)
697
0
8,720
Cost Burden (Dollars)
0
0
0
Abstract:
Form 8835 is used to claim renewable electricity production credits allowable under IRC sections 38 and 45 and make any allowable elections with respect to the credits.
Authorizing Statute(s):
US Code:
26 USC 45
Name of Law: Electricity produced from certain renewable resources, etc.
PL:
Pub.L. 102 - 486 1914
Name of Law: Energy Policy Act of 1992
US Code:
26 USC 6417
Name of Law: Elective Payment Of Applicable Credits
US Code:
26 USC 6418
Name of Law: Transfer Of Certain Credits
PL:
Pub.L. 117 - 169 13101 and 13801
Name of Law: Inflation Reduction Act of 2022
US Code:
26 USC 38
Name of Law: General business credit
Citations for New Statutory Requirements:
PL: Pub.L. 117 - 169 13101 and 13108 Name of Law: Inflation Reduction Act of 2022
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:
88 FR 67438
09/29/2023
30-day Notice:
Federal Register Citation:
Citation Date:
88 FR 86731
12/14/2023
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
Renewable Electricity Producation Credit
8835
Renewable Electricity Production 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
40
477
0
0
-437
0
Annual Time Burden (Hours)
697
8,720
-34
0
-7,989
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:
The number of responses was updated based on current filing data. This reduces the number of responses by 437 and the burden time by 7,989 hours annually due to Agency Estimate. Form 8835 was revised to comply with the provisions of sections 13101 and 13801 of P.L. 117-169. The revision includes a reorganization of the form, additional lines for information about the qualified facility, additional lines for new credits, and the removal of expired credits. This reduces the burden time by an additional 34 hours annually due to New Statute.
Annual Cost to Federal Government:
$65,087
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.
Yes
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:
Adaline Torres 202 317-5877
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:
12/14/2023
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