Per OMB request,
agency modified supporting statement to include information
regarding regarding additional information collection instrument
seeking approval under this OMB control number.
Inventory as of this Action
Requested
Previously Approved
07/31/2011
6 Months From Approved
06/30/2011
8,910,000
0
90,000
18,270,900
0
719,100
0
0
0
Notice 2010-85 will explain the
circumstances when someone who is a tax return preparer (for
returns filed after 12/31/10, IRC 6011(e)(3)(B) defines a
Emergency approval of a
collection of information is requested by the Commissioner of
Internal Revenue under 44 U.S.C § 3507(j)(1) for a notice of
proposed rulemaking (attached) that implements new section
6011(e)(3) of the Internal Revenue Code, with a statutory effective
date of January 1, 2011. As explained below, all of the
requirements of section 3507(j)(1) for emergency approval are
satisfied. The collection of information falls within both prongs
of section 3507(j)(1)(A). First, as required by section
3507(j)(1)(A)(i), the collection of information is needed prior to
the expiration of the normal clearance period (approximately April
2011). The Act requires returns filed after December 31, 2010, by
STRPs be filed electronically. The proposed regulations are to be
effective on January 1, 2011; however, to promote the effective and
efficient administration of the new requirements, they provide a
phased-in application period. The proposed regulations will apply
on January 1, 2011, to every STRP who reasonably expects (if the
preparer is a member of a firm, the firms members in the aggregate
reasonably expect) to file 100 or more returns in calendar year
2011. The proposed regulations apply to all other STRPs beginning
January 1, 2012. The taxpayer choice statements are a key component
to the IRS interpretation and implementation of the section
6011(e)(3) electronic filing requirement. Second, as required by
section 3507(j)(1)(A)(ii), the collection of information is
essential to the IRS administering the internal revenue laws and
implementing the statutory requirement under new section
6011(e)(3). The Treasury Department and the IRS anticipate that
final regulations under section 6011(e)(3) and the revenue
procedure will be published in January 2011. Section 3507(j)(1)(B)
Pursuant to section 3507(j)(1)(B), the IRS cannot reasonably comply
with the nonemergency procedures of section 3507. Section
3507(j)(1)(B) sets forth three criteria, at least one of which must
apply: (i) public harm is reasonably likely to result if normal
clearance procedures are followed; (ii) an unanticipated event has
occurred; or (iii) the use of normal clearance procedures is
reasonably likely to cause a statutory or court-ordered deadline to
be missed. As previously discussed above, the third criterion
applies in this instance statutory deadline. The Act requires
returns filed after December 31, 2010, by STRPs be filed
electronically. Regulations, including this provision on taxpayer
choices to file in paper format, must be finalized and in place
before or shortly after the beginning of the tax filing season so
that tax return preparers will know how the new law affects them.
For the provisions of the regulations, as well as the anticipated
additional guidance, to be effective for the next filing season
(January April 2011), the approval of the collection of
information in the NPRM is needed as quickly as possible and before
it would ordinarily be granted under the standard procedures.
US Code:
26
USC 6011(e) Name of Law: Regulations requiring returns on
magnetic media, etc.
US Code: 26 USC 6011(e) Name of Law:
Regulations requiring returns on magnetic media, etc.
PL: Pub.L. 111 - 92 N/A Name of Law: Worker, Homeownership, and
Business Assistance Act of 2009
REG-100194-10 and Notice
2010-85 detail how, starting Jan. 1, 2011, paid tax return
preparers can comply with a new law that requires paid tax return
preparers who meet the definition of specified tax return
preparer under the new law to electronically file (e-file) federal
income tax returns that they prepare and file for individuals,
trusts and estates. Starting Jan. 1, 2011, paid preparers who
prepare income tax returns for individuals, trusts and estates,
such as Forms 1040, 1040A, 1040EZ, and Forms 1041, and who
reasonably expect to file 100 or more of these income tax returns
in 2011 are specified tax return preparers required to file these
returns electronically. Tax return preparers who are members of a
firm are specified tax return preparers and must electronically
file the income tax returns they prepare and file if the firms
preparers, in the aggregate, expect to file 100 or more of these
income tax returns in 2011. Starting Jan. 1, 2012, the 100-return
threshold will be reduced to 11 or more income tax returns that the
preparer, or the preparers firm in the aggregate, expect to file
in 2012 for individuals, trusts and estates. Notice 2010-85 will
explain the circumstances when someone who is a tax return preparer
(for returns filed after 12/31/10, IRC 6011(e)(3)(B) defines a
"specified tax return preparer" as any tax preparer, unless such
preparer reasonably expects to file 10 or fewer individual income
tax returns during a calendar year) qualifies for an administrative
exemption from filing a certain tax return electronically.
Specified tax return preparers use Form 8944 to request an undue
hardship waiver from the section 6011(e)(3) requirement to
electronically file returns of income tax imposed by subtitle A on
individuals, estates, or trusts. Form 8948 is to be used only by
specified tax return preparers that are required to e-file the
covered returns they prepare that are able to be filed
electronically. Form 8948 is used to explain which exception
applies when a covered return is prepared and filed on paper. To
comply with this law and new form 8948, we estimate an increase of
8,820,000 responses and 17,551,800 burden hours.
$60,000
No
No
No
No
No
Uncollected
Ronald Gamble 202
688-3844
No
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:
(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;
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.
Form 8948 Form 8948 - Preparer Explanation for Not Filing Electronically.
Combined Supporting Statement.doc
Expiration Explanation.rtf
Form 8948 - Preparer Explanation for Not Filing Electronically.