Excise Tax Declaration for an IRS e-file Return

ICR 200707-1545-023

OMB: 1545-2082

Federal Form Document

Forms and Documents
Document
Name
Status
Form and Instruction
New
Justification for No Material/Nonsubstantive Change
2007-07-26
Supplementary Document
2007-07-26
Supplementary Document
2007-07-26
Supporting Statement A
2007-07-26
IC Document Collections
ICR Details
1545-2082 200707-1545-023
Historical Active
TREAS/IRS
Excise Tax Declaration for an IRS e-file Return
New collection (Request for a new OMB Control Number)   No
Emergency 07/27/2007
Approved without change 07/27/2007
Retrieve Notice of Action (NOA) 07/26/2007
  Inventory as of this Action Requested Previously Approved
01/31/2008 6 Months From Approved
15,000 0 0
42,600 0 0
0 0 0

The Form 8453-EX, Excise Tax Declaration for an IRS e-file Return, will be used in the Modernized e-File program. This form is necessary to enable the electronic filing of Forms 720, 2290, and 8849. The authority to e-file Form 2290 is Internal Revenue Code section 4481(e), as added by section 867(c) of P.L. 108-357.
Under IRC 4481(e), taxpayers reporting 25 or more vehicles for the taxable period are required to e-file Form 2290. If Form 8453-EX is not approved immediately, these taxpayers cannot meet their statutory filing requirement. Additionally, other taxpayers may not be prepared to file a paper return timely because they were promised that Form 2290 e-file will be available for this year's filing. Our external business customers will also be negatively impacted if Form 8453-EX is not approved immediately. For example, the current e-file provider may cancel their participation in the program if we delay their release (scheduled for July 30, 2007). Without this provider's participation, the excise e-file program may never get off the ground and the IRS will be in violation of providing the e-file system required under IRC 4481(e).

US Code: 26 USC 4481(e) Name of Law: Imposition of tax
  
None

Not associated with rulemaking

No

1
IC Title Form No. Form Name
Excise Tax Declaration for an IRS e-file Return 8453-EX Excise Tax Declaration for an IRS e-file Return

  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 15,000 0 0 15,000 0 0
Annual Time Burden (Hours) 42,600 0 0 42,600 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Yes
Changing Regulations
No
New form. The authority to e-file Form 2290 is Internal Revenue Code section 4481(e), as added by section 867(c) of P.L. 108-357.

$500
No
No
Uncollected
Uncollected
Uncollected
Uncollected
Michael Ecker 202 622-3144

  No

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.
07/26/2007


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