Section 24 of the Internal Revenue
Code allows taxpayers a credit for each of their dependent children
who is under age 17 at the close of the taxpayer's tax year. The
credit is advantageous to taxpayers as it directly reduces the tax
liability for the year and, if the taxpayer has three or more
children, may result in a refundable amount of credit.
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:
(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;
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.