U.S. Corporation Income Tax Declaration for an IRS e-file Return

Forms and Documents

Document Name	Status
Form 8453-C U.S. Corporation Income Tax Declaration for an IRS e-file Return Form and Instruction	Modified
Form 8453-I Foreign Corporation Income Tax Declaration for an IRS e-file Return Form and Instruction	New
8453-I brdn_busi.pdf Justification for No Material/Nonsubstantive Change	2007-10-26
2007 Summary of changes 8453-I.pdf Supplementary Document	2007-10-26
8453-C brdn_busi.pdf Justification for No Material/Nonsubstantive Change	2007-10-26
2007 Summary of changes 8453-C.pdf Supplementary Document	2007-10-26

IC Document Collections

IC ID	Document Title	Status
19530	U.S. Corporation Income Tax Declaration for an IRS e-file Return Form and Instruction	Modified
182470	Foreign Corporation Income Tax Declaration for an IRS e-file Return Form and Instruction	New

ICR Details

OMB Control No: 1545-1866	ICR Reference No: 200710-1545-034
Status: Historical Active	Previous ICR Reference No: 200702-1545-018
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: U.S. Corporation Income Tax Declaration for an IRS e-file Return
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 11/20/2007
	Date Received in OIRA: 11/09/2007
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	05/31/2010	05/31/2010	05/31/2010
Responses	4,000	0	2,000
Time Burden (Hours)	28,880	0	14,040
Cost Burden (Dollars)	0	0	0

---

Abstract: Form 8453-C is used to enable the electronic filing of Form 1120. Form 8453-I is used to enable the electronic filing of Form 1120-F.

---

Authorizing Statute(s): None

Citations for New Statutory Requirements: None

---

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

---

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	71 FR 66369	11/14/2006
30-day Notice:	Federal Register Citation:	Citation Date:
	72 FR 11932	03/14/2007
Did the Agency receive public comments on this ICR? No

---

Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
Foreign Corporation Income Tax Declaration for an IRS e-file Return	8453-I	Foreign Corporation Income Tax Declaration for an IRS e-file Return
U.S. Corporation Income Tax Declaration for an IRS e-file Return	8453-C	U.S. Corporation Income Tax Declaration for an IRS e-file Return

---

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	4,000	2,000	0	2,000	0	0
Annual Time Burden (Hours)	28,880	14,040	0	14,840	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: Form 8453-I is a new product that was developed in response to the Form 1120-F redesign. This product was created in response to a program change initiated by IRS Counsel and LMSB. Form 8453-C burden increased as a result of changes to the form and instructions. One new Code section was added to the instructions.

---

Annual Cost to Federal Government: $600

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]? Uncollected

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)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

---

Common Form ICR:  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:

(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: 11/09/2007

---