Casualties and Thefts

Forms and Documents

Document Name	Status
Form Form 4684 Casualties and Thefts Form	Modified
Summary of Changes Form 4684.pdf Justification for No Material/Nonsubstantive Change	2009-08-27
Expiration Explanation.rtf Supplementary Document	2009-08-27
df4684_2009brdn.PDF Supplementary Document	2009-08-27
df4684_2009Sup Stmnt.doc Supporting Statement A	2009-08-27

IC Document Collections

IC ID	Document Title	Status
39670	Casualties and Thefts Form	Modified

ICR Details

OMB Control No: 1545-0177	ICR Reference No: 200908-1545-058
Status: Historical Active	Previous ICR Reference No: 200901-1545-003
Agency/Subagency: TREAS/IRS	Agency Tracking No: em-0177-058
Title: Casualties and Thefts
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: 06/25/2010
	Date Received in OIRA: 12/01/2009
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2011	11/30/2011	11/30/2011
Responses	268,350	0	113,333
Time Burden (Hours)	1,486,659	0	653,932
Cost Burden (Dollars)	0	0	0

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Abstract: Form 4684 is used by taxpayers to compute their gain or loss from casualties or thefts, and to summarize such gains and losses. The data is used to verify that the correct gain or loss has been computed.

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Authorizing Statute(s): US Code: 26 USC 1231 Name of Law: Property used in the trade or business and involuntary conversions
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 165 Name of Law: Losses
  

Citations for New Statutory Requirements: PL: Pub.L. 110 - 343 706 Name of Law: Losses attributable to federally declared disasters.
PL: Pub.L. 110 - 343 709 Name of Law: Waiver of certain mortgage revenue bond requirements following federally declared disasters.
PL: Pub.L. 111 - 5 1008 Name of Law: The American Recovery and Reinvestment Act of 2009

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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:
	73 FR 22465	04/25/2008
30-day Notice:	Federal Register Citation:	Citation Date:
	73 FR 55595	09/25/2008
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
Casualties and Thefts	Form 4684	Casualties and Thefts

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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	268,350	113,333	155,017	0	0	0
Annual Time Burden (Hours)	1,486,659	653,932	832,727	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 4684 is used by taxpayers to compute their gain or loss from casualties or thefts, and to summarize such gains and losses. The data is used to verify that the correct gain or loss has been computed. The Emergency Economic Stabilization Act of 2008 (PL 110-343), increased the personal casualty and theft loss limit for tax 2009. Losses must exceed $500 to be allowed in 2009. This is in addition to the 10% of AGI limit that generally applies to the net loss. However, for tax year 2010, the loss limit was decreased to $100. If a taxpayer claims a net disaster loss as part of their standard deduction, they must complete new Schedule L (Form 1040A or 1040). As a result of this change, line 18a is now line 18 and we deleted line 18b because filers claiming disaster losses as part of the standard deduction will have to complete and attach new Schedule L (Form 1040A or Form 1040), in accordance with PL 111-5, Div. B, sec. 1008 (The American Recovery and Reinvestment Act of 2009). Losses in the Midwestern disaster area would have been claimed in 2008, not 2009. Therefore, the lines to claim these losses (Lines 20 and 21), were deleted in accordance with PL 110-343, Emergency Economic Stabilization Act of 2008. The result of these changes is an increase in the estimated number of responses by 155,017 and a total of 832,727 burden hours.

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Annual Cost to Federal Government: $12,739

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]? No

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: 12/01/2009

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