Supporting Statement (Form-8945)

SUPPORTING STATEMENT
1. CIRCUMSTANCES NECESSITATING COLLECTION OF INFORMATION
In order to get a Preparer Tax Identification Number (PTIN), a person must establish their identity. Most individuals
applying for a PTIN have a social security number, and will provide that number as part of the application process.
However U.S. residents that have a conscientious religious objection to getting a social security number will not have a
social security number to provide. Form 8945 is being created to enable those religious objectors to provide the
necessary information and documentation that will be provided to establish their identity in lieu of providing a social
security number.

2. USE OF DATA
The information will be used by the IRS to establish the citizenship and identity of U.S. citizens submitting a PTIN
application who are conscientious religious objectors to having a social security number.

3. USE OF IMPROVED INFORMATION TECHNOLOGY TO REDUCE BURDEN
Since identity documents must be submitted with this form, the form must be mailed in. The required documents
cannot be submitted electronically.

4. EFFORTS TO IDENTIFY DUPLICATION
We have attempted to eliminate duplication within the agency whenever possible.

5. 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.

Form 14029 (Rev. 4-2009) Catalog Number 51944B Page 4

Department of the Treasury–Internal Revenue Service

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 8945.
We received no responses to the August 9, 2010, Federal Register Notice (75 FR 66428), regarding Form 8945.

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
The items of information collected are necessary to accurately identify a tax return preparer who applies for or renews
a PTIN and to prevent fraud.

12. ESTIMATED BURDEN OF INFORMATION COLLECTION
We expect to receive 500 responses. We expect the time per response to be 10.83 hours. Therefore, we expect the
total burden hours to be 5,415.
Estimates of the annualized cost to respondents for the hour burdens are not available at this time.

Form 14029 (Rev. 4-2009) Catalog Number 51944B

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Department of the Treasury–Internal Revenue Service

13. ESTIMATED TOTAL ANNUAL COST BURDEN TO RESPONDENTS
As suggested by OMB, our Federal Register notice dated March 4, 2010, 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 8945. We estimate that the cost of printing the
form is $1,000.

15. REASONS FOR CHANGE IN BURDEN
There is no change in the total burden previously approved by OMB. This information collection is being submitted for
the purpose of renewing the OMB control number.

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 statutes/regulation sunsets as of the expiration date. Taxpayers are not likely to be aware
that the Service intends to request renewal of OMB approval and obtain a new expiration date before the old one
expires.

18. EXCEPTIONS TO THE CERTIFICATION STATEMENT ON OMB PRA SUBMISSION FORM
Not applicable.

19. REASON FOR EMERGENCY SUBMISSION
N/A

Form 14029 (Rev. 4-2009) Catalog Number 51944B

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Department of the Treasury–Internal Revenue Service