Alternative Motor Vehicle Credit

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form Form 8910 Alternative Motor Vehicle Credit	Form	Modified	Available
Change Worksheet 2009.doc	Supplementary Document	Uploaded 2009-08-14	Available
8910_SupStat.doc	Supporting Statement A	Uploaded 2009-08-14	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
43907	Alternative Motor Vehicle Credit	Form	Modified

ICR Details

OMB Control No: 1545-1998	ICR Reference No: 200908-1545-019
Status: Historical Active	Previous ICR Reference No: 200607-1545-016
Agency/Subagency: TREAS/IRS	Agency Tracking No: db-1998-019
Title: Alternative Motor Vehicle 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: 11/10/2009
	Date Received in OIRA: 09/02/2009
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2012	36 Months From Approved	11/30/2009
Responses	10,000	0	10,000
Time Burden (Hours)	115,900	0	98,800
Cost Burden (Dollars)	0	0	0

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Abstract: Taxpayers will file Form 8910 to claim the credit for certain alternative motor vehicles placed in service after 2005.

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Authorizing Statute(s): PL: Pub.L. 109 - 58 30B Name of Law: Energy Policy Act of 2005
  

Citations for New Statutory Requirements: PL: Pub.L. 111 - 5 1143 Name of Law: American Recovery and Reinvestment Act

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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:
	74 FR 27239	06/08/2009
30-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 43225	08/26/2009
Did the Agency receive public comments on this ICR? No

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

table that charts list of burden

IC Title	Form No.	Form Name
Alternative Motor Vehicle Credit	Form 8910	Alternative Motor Vehicle Credit

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ICR Summary of Burden

table that charts list 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	10,000	10,000	0	0	0	0
Annual Time Burden (Hours)	115,900	98,800	0	17,100	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Changing Regulations

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Due to PL 111-5 (the American Recovery and Reinvestment Act), new lines were added to account for the new plug-in credit that was made a part of the IRC sec 30B and lines were created to replace older lines to account for the treatment of the personal use portion of the alternative motor vehicle credit as a personal credit under Subpart A of the Code, allowed against AMT for tax years beginning after 2008. New lines were also crea1ted in response to IRC code section 179 (d)(9) that requires the cost of property eligible for the credit be reduced by any section 179 deduction claimed.

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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)? 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: 09/02/2009

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