SUPPORTING STATEMENT
1. CIRCUMSTANCES NECESSITATING COLLECTION OF INFORMATION
Section 45M of the Internal Revenue Code provides for an income tax credit for certain qualified new energy efficient appliances.
2. USE OF DATA
The form enables qualified manufacturers of certain energy efficient appliances to determine their eligible tax credit.
USE OF IMPROVED INFORMATION TECHNOLOGY TO REDUCE BURDEN
Form 8909 is a “dual-use” form and may be electronically filed. While technically it is a dual use form, most likely it will only be filed by very large corporate entities, such as Whirlpool. Electronic filing of this form is offered.
4. EFFORTS TO IDENTIFY DUPLICATION
We have attempted to eliminate duplication within the agency wherever possible.
5. METHODS TO MINIMIZE BURDEN ON SMALL BUSINESSES OR OTHER SMALL ENTITIES
Not applicable.
6. CONSEQUENCES OF LESS FREQUENT COLLECTION ON FEDERAL PROGRAMS OR POLICY ACTIVITIES
Not applicable.
7. SPECIAL CIRCUMSTANCES REQUIRING DATA COLLECTION TO BE
INCONSISTENT WITH GUIDELINES IN 5 CFR 1320.5(d)(2)
Not applicable.
8. CONSULTATION WITH INDIVIDUALS OUTSIDE OF THE AGENCY ON
AVAILABILITY OF DATA, FREQUENCY OF COLLECTION, CLARITY
OF INSTRUCTIONS AND FORMS, AND DATA ELEMENTS
Periodic meetings are held between IRS personnel and representatives of various professional groups to discuss tax law and tax forms. During these meetings, there is an opportunity for those attending to make comments regarding the collection requirements under this Form 8909.
In response to the Federal Register notice (72 FR 9406), dated March 1, 2007, we received no comments during the comment period regarding Form 8909.
9. EXPLANATION OF DECISION TO PROVIDE ANY PAYMENT OR GIFT TO
RESPONDENTS
Not applicable.
10. ASSURANCE OF CONFIDENTIALITY OF RESPONSES
Generally, tax returns and tax return information are confidential as required by 26 USC 6103.
11. JUSTIFICATION OF SENSITIVE QUESTIONS
Not applicable.
12. ESTIMATED BURDEN OF INFORMATION COLLECTION
Number of Time per Total
Responses Response Hours
Form 8909 10 13 Hrs., 2 min. 131
Estimates of the annualized cost to respondents for the hour burdens shown are not available at this time.
13. ESTIMATED TOTAL ANNUAL COST BURDEN TO RESPONDENTS
As suggested by OMB, our Federal Register notice dated March 1, 2007, requested public comments on estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. However, we did not receive any response from taxpayers on this subject. As a result, estimates of the cost burdens are not available at this time.
14. ESTIMATED ANNUALIZED COST TO THE FEDERAL GOVERNMENT
After consultation with various functions within the Service, we have determined that the cost of developing, printing, processing, distribution and overhead for the form is $1,250.
15. REASONS FOR CHANGE IN BURDEN
Form 8909, Energy Efficient Appliance Credit, is used to claim the energy efficient appliance credit by manufacturers of qualified energy efficient appliances (eligible dishwashers, clothes washers, and refrigerators). The credit is part of the general business credit reported on Form 3800, General Business Credit.
Changes were made to the form in accordance with IRC section 45M, as amended by P.L. 110-343, Division B, section 305. We made the following changes to the form.
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 it 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.
Due to these changes 21 new lines were added to the form resulting in a burden increase of 51 hours, raising the total to 131 total hours.
16. PLANS FOR TABULATION, STATISTICAL ANALYSIS AND PUBLICATION
Not applicable.
17. REASONS WHY DISPLAYING THE OMB EXPIRATION DATE IS
INAPPROPRIATE
Not applicable.
18. EXCEPTIONS TO THE CERTIFICATION STATEMENT ON OMB FORM 83-I
Not applicable.
Note: The following paragraph applies to all of the collections of information in this submission:
An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.
OMB EXPIRATION DATE
We believe the public interest will be better served by not printing an expiration date on the form(s) in this package.
Printing the expiration date on the form will result in increased costs because of the need to replace inventories that become obsolete by passage of the expiration date each time OMB approval is renewed. Without printing the expiration date, supplies of the form could continue to be used.
The time period during which the current edition of the form(s) in this package will continue to be usable cannot be predicted. It could easily span several cycles of review and OMB clearance renewal. In addition, usage fluctuates unpredictably. This makes it necessary to maintain a substantial inventory of forms in the supply line at all times. This includes supplied owned by both the Government and the public. Reprinting of the form cannot be reliably scheduled to coincide with an OMB approval expiration date. This form may be privately printed by users at their own expense. Some businesses print complex and expensive marginally punched continuous versions, their expense, for use in their computers. The form may be printed by commercial printers and stocked for sale. In such cases, printing the expiration date on the form could result in extra costs to the users.
Not printing the expiration date on the form(s) will also avoid confusion among taxpayers who may have identical forms with different expiration dates in their possession.
For the above reasons we request authorization to omit printing the expiration date on the form(s) in this package.
| File Type | application/msword |
| Author | Carol |
| Last Modified By | qhrfb |
| File Modified | 2009-08-25 |
| File Created | 2009-08-25 |