Form 8849 & Schedules 1,2,3,5,6 & 8--Claim for Refund of Excise Taxes

Forms and Documents

Document Name	Status
Form Schedule 8 (Form 8 Form 8849, Sch 8, Registered Credit Issuers Form and Instruction	Unchanged
Form Schedule 6 (Form 8 Form 8849, Sch 6, Other Claims Form	Unchanged
Form Schedule 5 (Form 8 Form 8849, Sch 5, Section 4081(e) Claims Form and Instruction	Unchanged
Form Schedule 2 (Form 8 Form 8849, Sch 2, Sales by Registered Ultimate Vendors Form and Instruction	Unchanged
Form Schedule 1 (Form 8 Form 8849, Sch 1, Nontaxable Use of Fuels Form and Instruction	Unchanged
Form Schedule-3 (Form 8 Form 8849, Sch 3, Certain Fuel Mixtures and the Alternative Fuel Credit Form	New
Form Form 8849 Claim for Refund of Excise Taxes Form and Instruction	Unchanged
Notice 2018-21.pdf Supplementary Document	2018-03-26
2018-03-26_SS_1545-1420r.doc Supporting Statement A	2018-03-26

IC Document Collections

IC ID	Document Title	Status
45449	Form 8849, Sch 8, Registered Credit Issuers Form and Instruction	Unchanged
45394	Form 8849, Sch 6, Other Claims Form	Unchanged
45393	Form 8849, Sch 5, Section 4081(e) Claims Form and Instruction	Unchanged
45391	Form 8849, Sch 2, Sales by Registered Ultimate Vendors Form and Instruction	Unchanged
45390	Form 8849, Sch 1, Nontaxable Use of Fuels Form and Instruction	Unchanged
230813	Form 8849, Sch 3, Certain Fuel Mixtures and the Alternative Fuel Credit Form	New
181934	Claim for Refund of Excise Taxes Form and Instruction	Unchanged

ICR Details

OMB Control No: 1545-1420	ICR Reference No: 201803-1545-015
Status: Historical Active	Previous ICR Reference No: 201707-1545-008
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: Emergency	Approval Requested By: 03/30/2018
OIRA Conclusion Action: Approved without change	Conclusion Date: 03/30/2018
	Date Received in OIRA: 03/28/2018
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	09/30/2018	6 Months From Approved	02/28/2021
Responses	111,147	0	107,058
Time Burden (Hours)	946,827	0	942,860
Cost Burden (Dollars)	0	0	0

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Abstract: IRC sections 6402, 6404, 6511 and sections 301.6402-2, 301.6404-1, and 301.6404-3 of the regulations, allow for refunds of taxes (except income taxes) or refund, abatement, or credit of interest, penalties, and additions to tax in the event of errors or certain actions by IRS. Form 8849 is used by taxpayers to claim refunds of excise taxes.

Emergency Justfication: With Notice 2018-21 released on March 7, 2018, Taxpayers have 180 days to elect to use the F8849 Schedule-3 for payment of the excise credit instead of putting it against their 720. This form is how the taxpayer files for excise tax payment of credit allowed under IRC 6426 and 6427 biodiesel mixtures and alternative fuel sold or used in 2017. The credit is being retroactively reinstated by P.L. 115-123 for calendar year 2017. Due to the passage of this legislation being so late in the year made this a last minute rushed product. Schedule-3 needs to be made available to Taxpayers on April 2, 2018, so they can get their credit requests in before the 180-day deadline.

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Authorizing Statute(s): US Code: 26 USC 6404 Name of Law: Abatements
   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 6103 Name of Law: Confidentiality and disclosure of returns and return information
  

Citations for New Statutory Requirements: PL: Pub.L. 115 - 123 11 Name of Law: null

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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:
	82 FR 33945	07/21/2017
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 7

IC Title	Form No.	Form Name
Form 8849, Sch 3, Certain Fuel Mixtures and the Alternative Fuel Credit	Schedule-3 (Form 8849)	Certain Fuel Mixtures and the Alternative Fuel Credit
Claim for Refund of Excise Taxes	Form 8849, Form 8849	Claim for Refund of Excise Taxes ,   Claim for Refund of Excise Taxes
Form 8849, Sch 1, Nontaxable Use of Fuels	Schedule 1 (Form 8849)	Nontaxable Use of Fuels
Form 8849, Sch 6, Other Claims	Schedule 6 (Form 8849)	Other Claims
Form 8849, Sch 8, Registered Credit Issuers	Schedule 8 (Form 8849)	Registered Credit Card Issuers
Form 8849, Sch 2, Sales by Registered Ultimate Vendors	Schedule 2 (Form 8849)	Sales by Registered Ultimate Vendors
Form 8849, Sch 5, Section 4081(e) Claims	Schedule 5 (Form 8849)	Section 4081 (e) Claims

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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	111,147	107,058	4,089	0	0	0
Annual Time Burden (Hours)	946,827	942,860	3,967	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 8849, Schedule 3, is how Taxpayer file for excise tax payment of credit allowed under IRC 6426 and 6427 biodiesel mixtures and alternative fuel sold or used in 2017. The credit was retroactively reinstated on the P.L. 115-123 for calendar year 2017. Therefore, the burden associated with Schedule 3 (4,089) is being added back to the total burden.

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Annual Cost to Federal Government: $16,000

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.     No

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? 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: 03/28/2018

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