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:
1513-0030
ICR Reference No:
202508-1513-002
Status:
Active
Previous ICR Reference No:
202503-1513-006
Agency/Subagency:
TREAS/TTB
Agency Tracking No:
Non-Sig 4/5 (08-25)
Title:
Claim--Alcohol, Tobacco, and Firearms Taxes
Type of Information Collection:
No material or nonsubstantive change to a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved without change
Conclusion Date:
09/11/2025
Retrieve Notice of Action (NOA)
Date Received in OIRA:
09/02/2025
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
06/30/2028
06/30/2028
06/30/2028
Responses
5,000
0
5,000
Time Burden (Hours)
5,000
0
5,000
Cost Burden (Dollars)
2,000
0
2,000
Abstract:
The Internal Revenue Code (IRC) at 26 U.S.C. 5008, 5044, 5056, 5064, 5370, 5705, and 5708 authorizes claims for relief of excise taxes on distilled spirits, wine, beer, tobacco products, and cigarette papers and tubes that were condemned, destroyed, lost or made unmarketable due to disaster, theft or vandalism, or that were voluntarily destroyed, returned to bond or withdrawn from the market. The IRC at 26 U.S.C. 5055, 5062, and 5706 also provides for drawback (refund) of taxes paid on such products subsequently exported outside of the United States. Additionally, the IRC at 26 U.S.C. 5111–5114, authorizes drawback of a portion of taxes paid on distilled spirits used in the manufacture of certain nonbeverage products, while 26 U.S.C. 5373(b)(3) allows credit for excise taxes on wine spirits removed from a distilled spirits plant and used in the production of wine. Additionally, under the IRC at 26 U.S.C. 6402–6404, taxpayers may file relief claims for erroneous, excessive, or overpaid excise or special occupational taxes, while 26 U.S.C. 6416 allows for credit or refund of overpaid firearms and ammunition taxes and 26 U.S.C. 6423 sets conditions on claims for erroneously collected alcohol and tobacco excise taxes. Under those various IRC sections, claimants generally must submit their claims within 6 months of the relevant action in the form and manner that the Secretary prescribes by regulation. Under those statutory IRC authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) has issued regulations that require taxpayers to file claims for abatement, allowance, credit, refund, or remission of the excise or special occupational taxes paid or determined using form TTB F 5620.8. Using that form and any required supporting documentation, claimants identify themselves, the regulatory section the claim is made under, the type of claim and its basis, the kind and amount of tax claimed, and, if relevant, account information for the deposit of refunded tax. The collected information is necessary to protect the revenue as it allows TTB to determine if the claim legally qualifies for relief.
Authorizing Statute(s):
US Code:
26 USC 5008, 5044, 5055, 5056
Name of Law: Internal Revenue Code
US Code:
26 USC 5062, 5064, 5111-5114
Name of Law: Internal Revenue Code
US Code:
26 USC 5370, 5373(b)(3)
Name of Law: Internal Revenue Code
US Code:
26 USC 5705, 5706, 5708
Name of Law: Internal Revenue Code
US Code:
26 USC 6402-6404, 6416, 6423
Name of Law: Internal Revenue Code
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:
89 FR 94871
11/29/2024
30-day Notice:
Federal Register Citation:
Citation Date:
90 FR 14190
03/28/2025
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
3
IC Title
Form No.
Form Name
Claim--Alcohol, Tobacco, and Firearms Taxes
TTB F 5620.8
Claim--Alcohol, Tobacco, and Firearms Taxes
Claim--Alcohol, Tobacco, and Firearms Taxes
TTB F 5620.8
Claim--Alcohol, Tobacco, and Firearms Taxes
Claim--Alcohol, Tobacco, and Firearms Taxes
TTB F 5620.8
Claim--Alcohol, Tobacco, and Firearms Taxes
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
5,000
5,000
0
0
0
0
Annual Time Burden (Hours)
5,000
5,000
0
0
0
0
Annual Cost Burden (Dollars)
2,000
2,000
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:
Annual Cost to Federal Government:
$174,450
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:
Michael Hoover 202 453-2135 ext. 135 michael.hoover@ttb.gov
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:
09/02/2025
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