SUPPORTING STATEMENT
Form 8879-EO
CIRCUMSTANCES NECESSITATING COLLECTION OF INFORMATION
The Form 8879-EO, IRS e-file Signature Authorization for an Exempt Organization, Form 8879-EO authorizes an officer of an exempt organization and an electronic return originator (ERO) to use a personal identification number (PIN) to electronically sign an organization’s electronic tax return and, if applicable, Electronic Funds Withdrawal Consent.
The authority is Internal Revenue Code section 6011(f) (P.L. 105-206, Title II, Sections 2001 through 2005
USE OF DATA
The form is an integral part of the Modernized e-file program of the Internal Revenue Service. It will enable an officer of an exempt organization and an electronic return originator (ERO) to use a personal identification number (PIN) to electronically sign a corporation’s electronic income tax return and, if applicable, Electronic Funds Withdrawal Consent.
USE OF IMPROVED INFORMATION TECHNOLOGY TO REDUCE BURDEN
This form is not intended to be electronically filed. It is retained by the Electronic Return Originator (ERO) for a period of 3 years from the return due date or IRS received date, whichever is later.
EFFORTS TO IDENTIFY DUPLICATION
We have attempted to eliminate duplication within the agency wherever possible.
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 the American Bar Association, the National Society of Public Accountants, the American Institute of Certified Public Accountants, and other professional groups to discuss tax law and tax forms. During these meetings, there is an opportunity for those attending to make comments regarding Form 8879-EO.
In response to the Federal Register Notice dated May 18, 2010 (75 FR 27863), we received no comments during the comment period regarding Form 8879-EO.
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
The burden estimate is as follows:
Number of Time per Total
Responses Response Hours
Form 8879-EO 94,603 4.29 425,714
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 May 18, 2010 (75 FR 27863), 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
The primary cost to the government consists of the cost of printing Form 8879-EO. We estimate that the cost of printing the form is $300.
15. REASONS FOR CHANGE IN BURDEN
There is an increase in the paperwork burden previously approved by OMB, because of an increase in the expected number of respondents for the current year 2010.
We are making this submission to renew the OMB approval.
16. PLANS FOR TABULATION, STATISTICAL ANALYSIS AND PUBLICATION
Not applicable.
17. REASONS WHY DISPLAYING THE OMB EXPIRATION DATE IS INAPPROPRIATE
We believe that displaying the OMB expiration date is inappropriate because it could cause confusion by leading taxpayers to believe that the regulations sunset as of the expiration date. Taxpayers are not likely to be aware that the Service intends to request renewal of the OMB approval and obtain a new expiration date before the old one expires.
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.
| File Type | application/msword |
| Author | DHSNB |
| Last Modified By | DHSNB |
| File Modified | 2010-07-19 |
| File Created | 2010-04-22 |