Credit for Alcohol Used as Fuel

Forms and Documents

Document	Type	Status	Availability
Form 6478 Credit for Alcohol Used as Fuel	Form and Instruction	Modified	Available
Expiration Explanation.rtf	Supplementary Document	Uploaded 2009-12-23	Repair queued
6478.Sup.doc	Supporting Statement A	Uploaded 2009-12-23	Repair queued

IC Document Collections

IC ID	Collection	Type	Status	Form
39735	Credit for Alcohol Used as Fuel	Form and Instruction	Modified

ICR Details

OMB Control No: 1545-0231	ICR Reference No: 200912-1545-020
Status: Historical Active	Previous ICR Reference No: 200810-1545-013
Agency/Subagency: TREAS/IRS	Agency Tracking No: ah-0231-020
Title: Credit for Alcohol Used as Fuel
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: 03/09/2010
	Date Received in OIRA: 12/31/2009
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	03/31/2013	36 Months From Approved	03/31/2010
Responses	3,300	0	3,300
Time Burden (Hours)	23,793	0	31,284
Cost Burden (Dollars)	0	0	0

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Abstract: IRC section 38(b)(3) allows a nonrefundable income tax credit for businesses that sell or use alcohol. Small ethanol producers also receive a nonrefundable credit for production of qualified ethanol. Form 6478 is used to figure the credits.

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Authorizing Statute(s): US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 38(b)(3) Name of Law: The alcohol fuels credit determined under section 40(a)
   US Code: 26 USC 40 Name of Law: Alcohol used as fuel
  

Citations for New Statutory Requirements: PL: Pub.L. 110 - 234 15321 Name of Law: The Farm Bill

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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 39376	08/06/2009
30-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 69377	12/31/2009
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
Credit for Alcohol Used as Fuel	6478	Alcohol and Cellulosic Biofuel Fuels 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	3,300	3,300	0	0	0	0
Annual Time Burden (Hours)	23,793	31,284	0	-7,491	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: Yes

Burden Reduction Due to: Changing Forms

Short Statement: Form 6478 is used to figure the nonrefundable income tax credit for businesses that sell or use alcohol, under IRC section 38(b)(3). As a result of changes to the Code, old lines 2 and 4 were deleted as they reflected mixture blender rates for fuels sold or used before 2009 per section 40(h)(2). Line 14 was split up into new lines 12 and 13 to conform to similar text found on Forms 5884 and 8846. This results in a total burden decrease of 7,491 hours.

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Annual Cost to Federal Government: $850

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: 12/31/2009

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