Federal Firearms and Ammunition Quarterly Excise Tax Return

Forms and Documents

Document Name	Status
Form TTB F 5300.26 Federal Firearms and Ammunition Quarterly Excise Tax Return Form and Instruction	New
Form TTB F 5300.26 Federal Firearms and Ammunition Quarterly Excise Tax Return Form and Instruction	Modified
1513-0094_SS_(10-31-2011)REV.doc Supporting Statement A	2011-10-26

IC Document Collections

IC ID	Document Title	Status
199412	Federal Firearms and Ammunition Quarterly Excise Tax Return Form and Instruction	New
16121	Federal Firearms and Ammunition Quarterly Excise Tax Return Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0094	ICR Reference No: 201109-1513-007
Status: Historical Active	Previous ICR Reference No: 201108-1513-004
Agency/Subagency: TREAS/TTB	Agency Tracking No:
Title: Federal Firearms and Ammunition Quarterly Excise Tax Return
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/13/2011
	Date Received in OIRA: 10/26/2011
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2014	36 Months From Approved	12/31/2011
Responses	4,825	0	4,825
Time Burden (Hours)	33,775	0	33,775
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 4181 Name of Law: null
   US Code: 26 USC 6001 Name of Law: null
   US Code: 26 USC 6011 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:
	76 FR 33811	06/09/2011
30-day Notice:	Federal Register Citation:	Citation Date:
	76 FR 66131	10/25/2011
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
Federal Firearms and Ammunition Quarterly Excise Tax Return	TTB F 5300.26	Federal Firearms and Ammunition Quarterly Excise Tax Return
Federal Firearms and Ammunition Quarterly 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	4,825	0	0	0	0
Annual Time Burden (Hours)	33,775	33,775	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: The burden imposed on individuals/households has been broken-out and identified as a separate IC to provide an accurate reporting of burden on the specific category of affected public. The collection instrument (TTB F 5300.26) is the same for both categories and this revision does not change the currently approved burden of 33,775 hours.

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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: 10/26/2011

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