Credits for Affected Midwestern Disaster Area Employers

Forms and Documents

Document	Type	Status	Availability
Form 5884-A Credits for Affected Midwestern Disaster Area Employers	Form	Modified	Repair queued
Summary of changes for 5884-A.pdf	Justification for No Material/Nonsubstantive Change	Uploaded 2008-11-26	Repair queued

IC Document Collections

IC ID	Collection	Type	Status	Form
19719	Credits for Affected Midwestern Disaster Area Employers	Form	Modified

ICR Details

OMB Control No: 1545-1978	ICR Reference No: 200811-1545-017
Status: Historical Active	Previous ICR Reference No: 200604-1545-050
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Credits for Affected Midwestern Disaster Area Employers
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: 02/23/2009
	Date Received in OIRA: 12/23/2008
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2009	06/30/2009	06/30/2009
Responses	250,000	0	250,000
Time Burden (Hours)	760,000	0	992,500
Cost Burden (Dollars)	0	0	0

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Abstract: Qualified employers will file Form 5884-A to claim a credit for wages paid to employees kept on the payroll for the period the business is rendered inoperable as a result of damages inflicted by Hurricane Katrina.

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Authorizing Statute(s): None

Citations for New Statutory Requirements: PL: Pub.L. 110 - 343 702 Name of Law: Emergency Economic Stabilization Act of 2008

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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

IC Title	Form No.	Form Name
Credits for Affected Midwestern Disaster Area Employers	5884-A	Credits for Affected Midwestern Disaster Area Employers

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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	250,000	250,000	0	0	0	0
Annual Time Burden (Hours)	760,000	992,500	-232,500	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: Sec. 702 of P.L. 110-343 made certain GO Zone benefits applicable to Midwestern areas damaged by extreme weather. Two of the credits, the employee retention credit, and the employer housing credit (formerly known as the Hurricane Katrina housing credit) can be claimed by affected Midwestern disaster area employers. We have retitled (see new title above) and revised Form 5884-A so that it can be filed by affected employers to claim the retention and housing credits.

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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: 12/23/2008

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