Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 8823 Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition	Form and Instruction	Modified	Available
F8823_brdn_busi.PDF	Supplementary Document	Uploaded 2008-05-20	Available
F8823_Sup Stmnt.doc	Supporting Statement A	Uploaded 2008-05-20	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
40063	Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition	Form and Instruction	Modified

ICR Details

OMB Control No: 1545-1204	ICR Reference No: 200805-1545-009
Status: Historical Active	Previous ICR Reference No: 200508-1545-038
Agency/Subagency: TREAS/IRS	Agency Tracking No: CB-1204-009
Title: Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 11/25/2008
	Date Received in OIRA: 08/29/2008
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2011	36 Months From Approved	11/30/2008
Responses	20,000	0	20,000
Time Burden (Hours)	372,200	0	289,600
Cost Burden (Dollars)	0	0	0

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Abstract: Form 8823 is used by housing agencies to report noncompliance with the low-income housing provisions of Code section 42.

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Authorizing Statute(s): US Code: 26 USC 42 Name of Law: Low-income housing credit
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  

Citations for New Statutory Requirements: None

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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:
	73 FR 15838	03/25/2008
30-day Notice:	Federal Register Citation:	Citation Date:
	73 FR 50667	08/27/2008
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

table that charts list of burden

IC Title	Form No.	Form Name
Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition	8823	Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition

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ICR Summary of Burden

table that charts list 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	20,000	20,000	0	0	0	0
Annual Time Burden (Hours)	372,200	289,600	0	82,600	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: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Due to an increase of 17 line items we are requesting a program change increase of 82,600 hours.

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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

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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: 08/29/2008

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