Federal Firearms and Ammunition Excise Tax Return

Forms and Documents

Document Name	Status
Form TTB F 5300.26 Federal Firearms and Ammunition Excise Tax Return Form and Instruction	Modified
1513-0094_JUSTIFICATION_REV_FEB2011.docx Justification for No Material/Nonsubstantive Change	2011-02-17
1513-0094 JUSTIFICATION (12-10).docx Justification for No Material/Nonsubstantive Change	2010-12-14
1513-0094 Laws and Regs.doc Supplementary Document	2008-08-13
1513-0094 FR Notice (04-25-08).pdf Supplementary Document	2008-08-13

IC Document Collections

IC ID	Document Title	Status
16121	Federal Firearms and Ammunition Excise Tax Return Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0094	ICR Reference No: 201012-1513-005
Status: Historical Active	Previous ICR Reference No: 201010-1513-001
Agency/Subagency: TREAS/TTB	Agency Tracking No:
Title: Federal Firearms and Ammunition Excise Tax Return
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 with change	Conclusion Date: 02/17/2011
	Date Received in OIRA: 12/16/2010
Terms of Clearance: Burden was revised to address changes in number of responses owing to discretionary changes to the instrument.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	10/31/2011	10/31/2011	10/31/2011
Responses	4,825	0	3,860
Time Burden (Hours)	33,775	0	27,020
Cost Burden (Dollars)	0	0	0

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Abstract: This information is needed to determine how much tax is owed for firearms and ammunition. TTB uses this information to verify that a taxpayer has correctly determined and paid tax liability on the sale or use of firearms and ammunition. Businesses, including small to large, and individuals may be required to use this form.

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Authorizing Statute(s): US Code: 26 USC 6001 Name of Law: null
   US Code: 26 USC 6011 Name of Law: null
   US Code: 26 USC 4181 Name of Law: null
  

Citations for New Statutory Requirements: None

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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 22462	04/25/2008
30-day Notice:	Federal Register Citation:	Citation Date:
	73 FR 50399	08/26/2008
Did the Agency receive public comments on this ICR? Yes

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

IC Title	Form No.	Form Name
Federal Firearms and Ammunition Excise Tax Return	TTB F 5300.26	FEDERAL FIREARMS AND AMMUNITION QUARTERLY EXCISE TAX RETURN

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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	4,825	3,860	0	965	0	0
Annual Time Burden (Hours)	33,775	27,020	0	6,755	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: Miscellaneous Actions

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

Burden Reduction Due to:

Short Statement: We are amending this form to allow for the submission of an amended return using this form; therefore, we have amended the language in instruction H and sectioned off item 6 to emphasize that this form can be used for that purpose. The total number of respondents would remain at 965. These respondents, who may need to file an amended return, will now be able to use TTB F 5300.26. We have increased the number of responses per respondent to reflect this possibility. The increase of 6,755 hours is attributed to program change for a total of 33,775 hours requested.

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Annual Cost to Federal Government: $574,650

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]? No

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: 12/16/2010

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