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View ICR - OIRA Conclusion

OMB Control No: 1545-1420	ICR Reference No: 202509-1545-009
Status: Active	Previous ICR Reference No: 202501-1545-011
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: Revision of a currently approved collection	Common Form ICR: No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 03/05/2026
	Date Received in OIRA: 11/26/2025
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2029	36 Months From Approved	06/30/2028
Responses	48,800	0	48,800
Time Burden (Hours)	255,010	0	254,922
Cost Burden (Dollars)	5,554,853	0	0

Authorizing Statute(s): PL: Pub.L. 119 - 21 70525 Name of Law: One Big Beautiful Bill
   US Code: 26 USC 6435 Name of Law: Dyed Fuel
   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: PL: Pub.L. 119 - 21 70525 Name of Law: One Big Beautiful Bill Act
US Code: 26 USC 6435 Name of Law: Dyed Fuel

ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion
Annual Number of Responses	48,800	48,800	0	0
Annual Time Burden (Hours)	255,010	254,922	88	0
Annual Cost Burden (Dollars)	5,554,853	0	0	5,554,853

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: Public Law 119-21, Section 70525, created new IRC section 6435. These changes are being made to allow section 6435 claims on Schedule 5 (Form 8849). The changes to the Schedule 5 results in an overall burden increase of 88 hours (254,922 to 255,010 hours).

Annual Cost to Federal Government: $197,444

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: Jose Luis Emiliano Montes Peralta 303 603-4823 jose.l.montesperalta@irs.gov

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