Summary of changes

IRS - OMB REVIEW REQUEST FORM
Request for OMB review of currently approved document:
Date:

10/04/2011

Name: Neal

Dickman

Office Symbols: SE:W:CAR:MP:T:B:C
Phone Number:

(202) 622-5013

Summary of Changes
Form 8936 is a tax credit for a plug-in electric drive motor vehicle. There have been reports from TIGTA that some
taxpayers are claiming this credit who don't have a qualified vehicle and should not receive the credit. As a result,
we added a new line for the taxpayer to enter the vehicle identification number (VIN). The purpose of the new line
is to increase taxpayer compliance and reduce the number of erroneous credits the IRS is issuing.
Form 8936 was a 3 column form in 2010. However, in order to fit the 17-digit VIN, we had to delete one column
so Form 8936 is now a 2 column form. The requirement of the taxpayer to enter a VIN would increase taxpayer
burden.

Impact on Approved Collection
Public
Law No.

Regulation
No.

Other
Code
References

SAMPLE:
PL 109-567

REG-345675-08

RP 2009-134

+/- 5

Change In IRS Form
& Instructions
No. of Filers
Words

+/- 20,000

+/- 500

Attachments

+/- 1

IRC Sec. 30D

*Please insert how this new (PL, REG, or other), document will affect the currently approved collection.