Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 7004 Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns	Form	Modified	Available
TD 9407.pdf	Justification for No Material/Nonsubstantive Change	Uploaded 2008-09-22	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
17172	Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns	Form	Modified

ICR Details

OMB Control No: 1545-0233	ICR Reference No: 200809-1545-016
Status: Historical Active	Previous ICR Reference No: 200605-1545-017
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns
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: 12/01/2008
	Date Received in OIRA: 10/09/2008
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	07/31/2009	07/31/2009	07/31/2009
Responses	2,834,328	0	2,834,328
Time Burden (Hours)	19,216,744	0	18,508,162
Cost Burden (Dollars)	0	0	0

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Abstract: Form 7004 is used by corporations and certain non-profit institutions to request an automatic 6-month extension of time to file their income tax returns. The information is needed by IRS to determine whether Form 7004 was timely filed so as not to impose a late filing penalty in error and also to insure that the proper amount of tax was computed and deposited.

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Authorizing Statute(s): US Code: 26 USC 6081 Name of Law: Extension of time for filing returns
  

Citations for New Statutory Requirements: US Code: 26 USC 1.6081 Name of Law: Extension of time for filing returns

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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

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
Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns	7004	Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns

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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	2,834,328	2,834,328	0	0	0	0
Annual Time Burden (Hours)	19,216,744	18,508,162	708,582	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: On July 1, 2008, the regulations in Treasury Decision 9407 went into effect. We have redesigned Form 7004 to conform to the changes in TD 9407. The foremost change contained in TD 9407 is the curtailment of the automatic extension of time to file period for Form 1065, Form 1041, and Form 8804. For these forms, the extension period has been reduced from 6 to 5 months.

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Annual Cost to Federal Government: $0

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: 10/09/2008

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