Annual Summary and Transmittal of U.S. Information Returns

Forms and Documents

Document Name	Status
Form 1096 Annual Summary and Transmittal of U.S. Information Returns Form and Instruction	Modified
F1096_brdn_spec.PDF Supplementary Document	2008-09-22
F1096_Sup Stmnt.doc Supporting Statement A	2011-08-29

IC Document Collections

IC ID	Document Title	Status
16918	Annual Summary and Transmittal of U.S. Information Returns Form and Instruction	Modified

ICR Details

OMB Control No: 1545-0108	ICR Reference No: 201108-1545-047
Status: Historical Active	Previous ICR Reference No: 200809-1545-019
Agency/Subagency: TREAS/IRS	Agency Tracking No: EM-0108-047
Title: Annual Summary and Transmittal of U.S. Information Returns
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/29/2011
	Date Received in OIRA: 11/14/2011
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2014	36 Months From Approved	12/31/2011
Responses	4,420,919	0	4,420,919
Time Burden (Hours)	1,016,812	0	1,016,812
Cost Burden (Dollars)	0	0	0

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Abstract: Form 1096 is used to transmit information returns (Forms 1099, 1098, 5498, and W-2G) to the IRS Service Centers. Under IRC section 6041 and related sections, a separate Form 1096 is used for each type of return sent to the service center by the payer. It is used by IRS to summarize and categorize the transmitted forms.

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Authorizing Statute(s): US Code: 26 USC 408 Name of Law: Individual retirement accounts
   US Code: 26 USC 6041 Name of Law: Information at source
   US Code: 26 USC 6045 Name of Law: Returns of brokers
   US Code: 26 USC 6047 Name of Law: Information relating to certain trusts and annuity plans
   US Code: 26 USC 6049 Name of Law: Returns regarding payments of interest
   US Code: 26 USC 6050 Name of Law: Information Concerning Transactions With Other Persons
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  

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:
	76 FR 33415	06/08/2011
30-day Notice:	Federal Register Citation:	Citation Date:
	76 FR 70224	11/10/2011
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
Annual Summary and Transmittal of U.S. Information Returns	1096	Annual Summary and Transmittal of U.S. Information Returns

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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	4,420,919	4,420,919	0	0	0	0
Annual Time Burden (Hours)	1,016,812	1,016,812	0	0	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: No

Burden Reduction Due to:

Short Statement:

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Annual Cost to Federal Government: $76,925

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: 11/14/2011

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