Indian Employment Credit

Forms and Documents

Document Name	Status
Form 8845 Indian Employment Credit Form and Instruction	Modified
Expiration Explanation.rtf Supplementary Document	2008-12-10
brdn_busi.pdf Supplementary Document	2008-12-10
8845.SUP.doc Supporting Statement A	2008-12-11

IC Document Collections

IC ID	Document Title	Status
40378	Indian Employment Credit Form and Instruction	Modified

ICR Details

OMB Control No: 1545-1417	ICR Reference No: 200812-1545-012
Status: Historical Active	Previous ICR Reference No: 200601-1545-030
Agency/Subagency: TREAS/IRS	Agency Tracking No: ah-1417-012
Title: Indian Employment Credit
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: 03/06/2009
	Date Received in OIRA: 12/30/2008
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2012	36 Months From Approved	03/31/2009
Responses	822	0	822
Time Burden (Hours)	4,332	0	7,464
Cost Burden (Dollars)	0	0	0

---

Abstract: Employers can claim a credit for hiring American Indians or their spouses to work within an Indian reservation. The credit is figured by multiplying by 20% the increase in wages and health insurance costs over the comparable amount paid or incurred during calendar year 1993.

---

Authorizing Statute(s): US Code: 26 USC 45A Name of Law: Indian employmant credit.
  

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:
	73 FR 55209	09/24/2008
30-day Notice:	Federal Register Citation:	Citation Date:
	73 FR 75944	12/29/2008
Did the Agency receive public comments on this ICR? No

---

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

IC Title	Form No.	Form Name
Indian Employment Credit	8845	Indian Employment Credit

---

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	822	822	0	0	0	0
Annual Time Burden (Hours)	4,332	7,464	0	-3,132	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: Yes

Burden Reduction Due to: Changing Forms

Short Statement: The form has been revised, deleting 2 code references and 14 line items. With guidance received from Counsel, we have determined IRC 45P is not applicable to this form. Therefore, we have removed the lines previously shown as lines 5 and 6 that reflected the reduction of the credit by the employer differential wage credit. The subsequent lines are renumbered accordingly.

---

Annual Cost to Federal Government: $429

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: 12/30/2008

---