Form-8946 PTIN Supplemental Application for Foreign Persons Without a Social Security Number

Forms and Documents

Document Name	Status
Form Form-8946 PTIN Supplemental Application for Foreign Persons Without a Social Security Number Form	New
Supporting Statement (Form-8946).pdf Supporting Statement A	2010-08-25
REG-134235-08.pdf Supplementary Document	2010-08-25
2010 Burden (Form-8946).PDF Supplementary Document	2010-08-25

IC Document Collections

IC ID	Document Title	Status
194410	PTIN Supplemental Application for Foreign Persons Without a Social Security Number Form	New

ICR Details

OMB Control No: 1545-2189	ICR Reference No: 201008-1545-047
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No: EC-1545-XXXX-047
Title: Form-8946 PTIN Supplemental Application for Foreign Persons Without a Social Security Number
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 08/30/2010
OIRA Conclusion Action: Approved without change	Conclusion Date: 08/30/2010
	Date Received in OIRA: 08/25/2010
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	02/28/2011	6 Months From Approved
Responses	20,000	0	0
Time Burden (Hours)	201,200	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: Paid preparers that are nonresident aliens and cannot get a social security number will need to establish their identity prior to getting a Preparer Tax Identification Number(PTIN). Form 8946 is being created to assist that population with establishing their identity while applying for a PTIN.

Emergency Justfication: Emergency approval of a collection of information is requested by the Commissioner of Internal Revenue under 44 U.S.C § 3507(j)(1) for Form-8946. Form-8946 is created as one of several “Information Collection Instruments” for an already approved collection under OMB 1545-2176 guided by the Notice of Proposed Rulemaking REG-134235-08 (attached as a Supplementary Document). Tax return preparers that are nonresident aliens and cannot get a social security number will need to complete this new form in order to get a PTIN. The registration process is set to begin on September 1, 2010. Therefore, we need to complete the OMB review and obtain OMB approval for the form in time for the form to be available to the public by September 1, 2010, so foreign persons can apply and receive their PTIN. As explained in greater detail in item number 19 of the Supporting Statement, all of the requirements for an emergency approval are satisfied in that (1) The collection of information is essential to the IRS's mission of administering the internal revenue laws and furthering tax compliance. (2) The collection of information is needed prior to the expiration of the normal clearance period--approximately January 2010. Tax Preparers will be required to use a PTIN on tax returns and claims for refunds filed after December 31, 2010. Hence, form 8946 must be available by at lease September 1, 2010 so that foreign person (without a social security number) Tax Preparers can timely complete the PTIN application process. Therefore, emergency approval is necessary. (3) Any delay in the approval of this information collection beyond September 1, 2010 is reasonably likely to cause public harm.

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Authorizing Statute(s): US Code: 26 USC 6109 Name of Law: Identifying numbers
  

Citations for New Statutory Requirements: None

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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
PTIN Supplemental Application for Foreign Persons Without a Social Security Number	Form-8946	PTIN Supplemental Application for Foreign Persons Without a Social Security Number

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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	20,000	0	0	20,000	0	0
Annual Time Burden (Hours)	201,200	0	0	201,200	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Changing Regulations

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: This is a new Information Collection as the result of new regulations. As prescribed by Section 1.6109-2 of the Federal Code of Regulations, tax preparers must furnish a Preparer Tax Identification Number (PTIN) on tax returns and claims for refund of tax. And, to obtain a PTIN, nonresident foreing persons will use form-8946 to establish their identity.

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Annual Cost to Federal Government: $10,000

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]? No

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)? No

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: 08/25/2010

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