Excise Tax Return

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form TTB F 5000.24 Excise Tax Return	Form and Instruction	Removed	Available
Form TTB F 5000.24 Excise Tax Return	Form and Instruction	Removed	Available
Form TTB F 5000.24 Excise Tax Return	Form and Instruction	Modified	Available
1513-0083_SS_(06-30-2012)_REV.doc	Supporting Statement A	Uploaded 2012-06-25	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
188698	Excise Tax Return	Form and Instruction	Removed
188697	Excise Tax Return	Form and Instruction	Removed
16098	Excise Tax Return	Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0083	ICR Reference No: 201206-1513-001
Status: Historical Active	Previous ICR Reference No: 200904-1513-001
Agency/Subagency: TREAS/TTB	Agency Tracking No:
Title: 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: 08/15/2012
	Date Received in OIRA: 06/25/2012
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	08/31/2015	36 Months From Approved	08/31/2012
Responses	177,937	0	64,220
Time Burden (Hours)	133,453	0	48,166
Cost Burden (Dollars)	0	0	0

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Abstract: Businesses, other than those in Puerto Rico, report their Federal excise tax liability on distilled spirits, wine, beer, tobacco products, cigarette papers and tubes on TTB F 5000.24. TTB needs this form to identify the taxpayer and to determine the amount and type of taxes due and paid.

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Authorizing Statute(s): US Code: 26 USC 5061(a) Name of Law: Internal Revenue Code
   US Code: 26 USC 5703(b) Name of Law: Internal Revenue Code
  

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:
	77 FR 10805	02/23/2012
30-day Notice:	Federal Register Citation:	Citation Date:
	77 FR 37474	06/21/2012
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

table that charts list of burden

IC Title	Form No.	Form Name
Excise Tax Return	TTB F 5000.24	Excise Tax Return
Excise Tax Return	TTB F 5000.24	Excise Tax Return
Excise Tax Return	TTB F 5000.24	Excise Tax Return

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ICR Summary of Burden

table that charts list 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	177,937	64,220	0	-60,058	173,775	0
Annual Time Burden (Hours)	133,453	48,166	0	-45,044	130,331	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: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: The frequency of reporting was previously contained in separate ICs. This has now been corrected and the multiple frequencies required of this form have been aggregated into one IC. Due to constrains in ROCIS, this adjustment, a decrease of 45,044 hours, is shown as a program change due to agency discretion. An updated account of the number of respondents has increased the number of responses by 113,717; for an additional 85,287 burden hours. The total burden requested this submission is 133,453 hours.

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Annual Cost to Federal Government: $1,515,813

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: 06/25/2012

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