Alternative Fuel Vehicle Refueling Property Credit

Forms and Documents

Document Name	Status
Form Form 8911 Alternative Fuel Vehicle Refueling Property Credit Form and Instruction	Modified
1545-1981 Justification_for_Change.doc Justification for No Material/Nonsubstantive Change	2009-11-24
2009 Burden.PDF Supplementary Document	2009-06-18

IC Document Collections

IC ID	Document Title	Status
43903	Alternative Fuel Vehicle Refueling Property Credit Form and Instruction	Modified

ICR Details

OMB Control No: 1545-1981	ICR Reference No: 200906-1545-030
Status: Historical Active	Previous ICR Reference No: 200702-1545-024
Agency/Subagency: TREAS/IRS	Agency Tracking No: ah-1981-024
Title: Alternative Fuel Vehicle Refueling Property Credit
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: 04/12/2010
	Date Received in OIRA: 11/24/2009
Terms of Clearance: Previous terms of clearance still apply: This form is used by individual and other taxpayers. The portion of the burden imposed on individual taxpayers is approved under OMB Control Number 1545-0074. The agency is instructed to ensure that the estimate of burden associated with this Control Number includes only the burden imposed on non-individual taxpayers. If the agency finds that the current burden estimate includes burden imposed on individual taxpayers, it must immediately submit an adjustment request that eliminates this double-counting.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	05/31/2010	05/31/2010	05/31/2010
Responses	300,330	0	330
Time Burden (Hours)	3,715,083	0	2,112
Cost Burden (Dollars)	0	0	0

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Abstract: IRC section 30C allows a credit for alternative fuel vehicle refueling property. Form 8911, Alternative Fuel Vehicle Refueling Property Credit, will be used by taxpayers to claim the credit.

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Authorizing Statute(s): US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  

Citations for New Statutory Requirements: PL: Pub.L. 111 - 5 1 Name of Law: American Recovery and Reinvestment Act

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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
60-day Notice:	Federal Register Citation:	Citation Date:
	71 FR 13678	03/16/2006
30-day Notice:	Federal Register Citation:	Citation Date:
	72 FR 8423	02/26/2007
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
Alternative Fuel Vehicle Refueling Property Credit	Form 8911	Alternative Fuel Vehicle Refueling Property Credit

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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	300,330	330	300,000	0	0	0
Annual Time Burden (Hours)	3,715,083	2,112	3,712,971	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: Form 8911, Alternative Fuel Vehicle Refueling Property Credit, is used by taxpayers to claim the credit for alternative fuel vehicle refueling property. The American Recovery and Reinvestment Act of 2009 has temporarily increased the credit for alternative fuel refueling property for property placed in service in 2009 and 2010. The credit for hydrogen property has not been increased. Form 8911 was updated to allow for the gathering of information to be more lucid and efficient. There has been an increase of 3,712,971 burden hours. This is due to the updated form containing fourteen new lines, one new attachment, three new code references, and 300,000 new estimated responses.

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Annual Cost to Federal Government: $2,950

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)? Yes

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: 11/24/2009

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