Domestic Production Activities Deduction

Forms and Documents

Document Name	Status
Form 8903 Domestic Production Activities Deduction Form	Modified
brdn_busi.pdf Justification for No Material/Nonsubstantive Change	2008-01-30
8903 Sup.doc Supporting Statement A	2007-05-15

IC Document Collections

IC ID	Document Title	Status
19729	Domestic Production Activities Deduction Form	Modified

ICR Details

OMB Control No: 1545-1984	ICR Reference No: 200801-1545-028
Status: Historical Active	Previous ICR Reference No: 200705-1545-036
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Domestic Production Activities Deduction
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 with change	Conclusion Date: 01/31/2008
	Date Received in OIRA: 01/31/2008
Terms of Clearance: Since the approved changes to this collection were due to the enactment of the American Jobs Creation Act of 2004, the change in burden has been reclassified as "due to new statute."

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	07/31/2009	07/31/2009	07/31/2009
Responses	300,000	0	300,000
Time Burden (Hours)	6,438,000	0	8,700,000
Cost Burden (Dollars)	0	0	0

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Abstract: Taxpayers will use the new Form 8903 and related instructions to calculate the domestic production activities deduction.

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Authorizing Statute(s): US Code: 26 USC 199 Name of Law: Income attributable to domestic production activities
  

Citations for New Statutory Requirements: PL: Pub.L. 108 - 357 102(a) Name of Law: American Jobs Creation Act of 2004

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Domestic Production Activities Deduction	8903	Domestic Production Activities Deduction

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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	300,000	300,000	0	0	0	0
Annual Time Burden (Hours)	6,438,000	8,700,000	-2,262,000	0	0	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: Changes in the total burden hours are a result of changes to the regulations relating to IRC 199. P.L. 108-357, American Jobs Creation Act of 2004, section 102(a)required change be made to the form 8903.

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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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: 01/31/2008

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