Supporting Statement (Form-8946)

SUPPORTING STATEMENT
1. CIRCUMSTANCES NECESSITATING COLLECTION OF INFORMATION
In order to get a Preparer Tax Identification Number (PTIN), a person must establish their identity. Most individuals
applying for a PTIN have a social security number, and will provide that number as part of the application process.
However, foreign persons that cannot get a social security number will not have a social security number to provide.
Form 8946 is being created to enable those foreign persons to provide the necessary information and documentation
that will be provided to establish their identity in lieu of providing a social security number.

2. USE OF DATA
The information is needed to establish the identity of nonresident aliens who cannot get a social security number.

3. USE OF IMPROVED INFORMATION TECHNOLOGY TO REDUCE BURDEN
Since identity documents must be submitted with this form, the form must be mailed in. The required documents
cannot be submitted electronically.

4. EFFORTS TO IDENTIFY DUPLICATION
A PTIN is a unique number. Under guidance from regulation 134235-08, applicants are required to provide originals or
certified copies of orignal document with their application to establish their identity. The agency cannot use any
information that already exist in an electronic format. All efforts have been made to identify and eliminate duplication.

5. METHODS TO MINIMIZE BURDEN ON SMALL BUSINESSES OR OTHER SMALL ENTITIES
Not applicable.

6. CONSEQUENCES OF LESS FREQUENT COLLECTION ON FEDERAL PROGRAMS OR
POLICY ACTIVITIES
Not applicable.

Form 14029 (Rev. 4-2009) Catalog Number 51944B Page 4

Department of the Treasury–Internal Revenue Service

7. SPECIAL CIRCUMSTANCES REQUIRING DATA COLLECTION TO BE INCONSISTENT
WITH GUIDELINES IN 5 CFR 1320.5(d)(2)
Not applicable.

8. CONSULTATION WITH INDIVIDUALS OUTSIDE OF THE AGENCY ON AVAILABILITY
OF DATA, FREQUENCY OF COLLECTION, CLARITY OF INSTRUCTIONS AND FORMS,
AND DATA ELEMENTS
Periodic meetings are held between IRS personnel and representatives of the American Bar Association, the National
Society of Public Accountants, the American Institute of Certified Public Accountants, and other professional groups to
discuss tax law and tax forms. During these meetings, there is an opportunity for those attending to make comments
regarding Form 8946.
In response to the Federal Register notice (75 FR 66429), dated October 28, 2010, we received no comments during
the comment period regarding the Form 8946.

9. EXPLANATION OF DECISION TO PROVIDE ANY PAYMENT OR GIFT TO RESPONDENTS
Not applicable.

10. ASSURANCE OF CONFIDENTIALITY OF RESPONSES
Generally, tax returns and tax return information are confidential as required by 26 USC 6103.

11. JUSTIFICATION OF SENSITIVE QUESTIONS
Not applicable

12. ESTIMATED BURDEN OF INFORMATION COLLECTION
We expect to receive 20,000 responses. We expect the response time per response to be 10.06 hours. Therefore, we
expect the total hours to be 201,200.
Estimates of the annualized cost to respondents for the hour burdens shown are not available at this time.

Form 14029 (Rev. 4-2009) Catalog Number 51944B

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Department of the Treasury–Internal Revenue Service

13. ESTIMATED TOTAL ANNUAL COST BURDEN TO RESPONDENTS
In response to the Federal Register notice (75 FR 66429), dated October 28, 2010, we received no comments during
the comment period regarding the Form 8946.
Estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide
information are not available at this time.

14. ESTIMATED ANNUALIZED COST TO THE FEDERAL GOVERNMENT
The primary cost to the government consists of the cost of printing Form 8945. We estimate the cost of printing the
form to be 10,000

15. REASONS FOR CHANGE IN BURDEN
There is no change in burden. This submission is being made to renew the collection.

16. PLANS FOR TABULATION, STATISTICAL ANALYSIS AND PUBLICATION
Not applicable.

17. REASONS WHY DISPLAYING THE OMB EXPIRATION DATE IS INAPPROPRIATE
We believe that displaying the OMB expiration date is inappropriate because it could cause confusion by leading
taxpayers to believe that the statutes/regulation sunsets as of the expiration date. Taxpayers are not likely to be aware
that the Service intends to request renewal of OMB approval and obtain a new expiration date before the old one
expires.

18. EXCEPTIONS TO THE CERTIFICATION STATEMENT ON OMB PRA SUBMISSION FORM
Not applicable

19. REASON FOR EMERGENCY SUBMISSION
NA.

Form 14029 (Rev. 4-2009) Catalog Number 51944B

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Department of the Treasury–Internal Revenue Service