Application for Tentative Refund

Forms and Documents

Document	Type	Status	Availability
Form Form 1045 Application for Tentative Refund	Form	Modified	Repair queued
2008 summary of changes for Form 1045.pdf	Justification for No Material/Nonsubstantive Change	Uploaded 2008-08-07	Available

IC Document Collections

IC ID	Collection	Type	Status	Form
39510	Application for Tentative Refund	Form	Modified

ICR Details

OMB Control No: 1545-0098	ICR Reference No: 200903-1545-020
Status: Historical Active	Previous ICR Reference No: 200808-1545-003
Agency/Subagency: TREAS/IRS	Agency Tracking No: ARRA (PL 111-5)
Title: Application for Tentative Refund
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: 03/17/2009
	Date Received in OIRA: 03/17/2009
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2009	11/30/2009	11/30/2009
Responses	17,503	0	15,220
Time Burden (Hours)	515,114	0	447,925
Cost Burden (Dollars)	0	0	0

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Abstract: Form 1045 is used by individuals, estates, and trusts to apply for a quick refund of taxes due to carryback of a new operating loss, unused general business credit, or claim of right adjustment under section 1341(b). The information obtained is used to determine the validity of the application.

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Authorizing Statute(s): US Code: 26 USC 1341 Name of Law: Computation of tax where taxpayer restores substantial amount held under claim of right
   US Code: 26 USC 6411 Name of Law: Tentative carryback and refund adjustments
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  

Citations for New Statutory Requirements: PL: Pub.L. 111 - 5 1211 Name of Law: The Recovery and Reinstatement Act
PL: Pub.L. 109 - 423 419 Name of Law: Nursing Relief for Disadvantaged

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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:
	71 FR 35337	06/19/2006
30-day Notice:	Federal Register Citation:	Citation Date:
	71 FR 53753	09/12/2006
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
Application for Tentative Refund	Form 1045	Application for Tentative Refund

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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	17,503	15,220	2,283	0	0	0
Annual Time Burden (Hours)	515,114	447,925	67,189	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: Form 1045 is used by individuals, estates, and trusts to apply for a quick refund of taxes due to carryback of a new operating loss, unused general business credit, or claim of right adjustment under section 1341(b). Changes made to the form resulted in an increase of 14 lines and 827 words. There was a decrease of 4 Code references and 23 other records. PL 111-5, The American Recovery and Reinvestment Act, permits for a 5-year carryback of 2008 net operating losses for eligible small businesses. As a result of this this new allowance and the economic conditions of the past year(2008) results in estimated increase of 2,283 responses of Form 1045. The total result of these changes yielded a total burden increase of 67,189 hours.

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Annual Cost to Federal Government: $5,800

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)? Yes

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: 03/17/2009

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