Energy Efficient Appliance Credit

Forms and Documents

Document	Type	Status	Availability
Form Form 8909 Energy Efficient Appliance Credit	Form and Instruction	Modified	Repair queued
Change Worksheet.doc	Justification for No Material/Nonsubstantive Change	Uploaded 2009-08-10	Available
2009 Burden.PDF	Supplementary Document	Uploaded 2009-08-10	Available
SSNFORMS (7)[1].doc	Supporting Statement A	Uploaded 2009-08-24	Available

IC Document Collections

IC ID	Collection	Type	Status	Form
45646	Energy Efficient Appliance Credit	Form and Instruction	Modified

ICR Details

OMB Control No: 1545-2055	ICR Reference No: 200908-1545-009
Status: Historical Active	Previous ICR Reference No: 200705-1545-019
Agency/Subagency: TREAS/IRS	Agency Tracking No: db-2055-009
Title: Energy Efficient Appliance Credit
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: 01/19/2010
	Date Received in OIRA: 11/23/2009
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	09/30/2010	09/30/2010	09/30/2010
Responses	10	0	10
Time Burden (Hours)	131	0	80
Cost Burden (Dollars)	0	0	0

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Abstract: Form 8909, Energy Efficient Appliance Credit, was developed to carry out the provisions of new Code section 45M. This new section was added by section 1334 of the Energy Policy Act of 2005 (P.L. 109-58). The new form provides a means for the eligible manufacturer/taxpayer to compute the amount of, and claim, the credit.

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Authorizing Statute(s): US Code: 26 USC 45M Name of Law: Energy Efficient Appliance Credit
   PL: Pub.L. 109 - 58 1334(a), 119 Stat. 1030 Name of Law: Energy Policy Act of 2005
  

Citations for New Statutory Requirements: PL: Pub.L. 110 - 343 Division B, Section 305 Name of Law: Emergency Economic Stabilization Act of 2008
US Code: 26 USC 45M(e)(1) Name of Law: Aggregate Credit Amount Allowed

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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:
	72 FR 9406	03/01/2007
30-day Notice:	Federal Register Citation:	Citation Date:
	72 FR 31897	06/08/2007
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
Energy Efficient Appliance Credit	Form 8909	Energy Efficient Appliance Credit

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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	10	10	0	0	0	0
Annual Time Burden (Hours)	131	80	51	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 8909, Energy Efficient Appliance Credit, provides a means for the eligible manufacturer/taxpayer to compute the amount of, and claim, the credit. The following changes were made to the form in accordance with IRC section 45M, as amended by P.L. 110-343, Division B, section 305. 1. Part II, we removed Type A clothes washer manufactured in calendar year 2008 since it is no longer applicable for 2009 (IRC 45M(b)(2)). 2. Part II, we removed Type A refrigerator manufactured in calendar year 2008 since is is no longer applicable for 2009(IRC 45M(b)(3)). 3. Part IV, we added new lines (21b-21i) to reflect the additional limitations for the aggregate credit allowed (IRC 45M(e)(1)). Taxpayers are required to limit the aggregate credit amount (cannot exceed $75,000,000) by all prior years beginning January 1, 2008. These changes resulted in a total burden increase of 51 hours.

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Annual Cost to Federal Government: $1,250

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)? No

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: 11/23/2009

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