Alternative Fuel Vehicle Refueling Property Credit

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 8911 Alternative Fuel Vehicle Refueling Property Credit	Form and Instruction	Modified	Available
Supporting Statement.doc	Supporting Statement A	Uploaded 2013-06-12	Available
brdn_busi.pdf	Supplementary Document	Uploaded 2013-06-12	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
43903	Alternative Fuel Vehicle Refueling Property Credit	Form and Instruction	Modified

ICR Details

OMB Control No: 1545-1981	ICR Reference No: 201306-1545-024
Status: Historical Active	Previous ICR Reference No: 201005-1545-025
Agency/Subagency: TREAS/IRS	Agency Tracking No: mb
Title: Alternative Fuel Vehicle Refueling Property Credit
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: 10/24/2013
	Date Received in OIRA: 06/27/2013
Terms of Clearance: Previous terms of clearance still apply: This form is used by individual and other taxpayers. The portion of the burden imposed on individual taxpayers is approved under OMB Control Number 1545-0074. The agency is instructed to ensure that the estimate of burden associated with this Control Number includes only the burden imposed on non-individual taxpayers. If the agency finds that the current burden estimate includes burden imposed on individual taxpayers, it must immediately submit an adjustment request that eliminates this double-counting

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	10/31/2016	36 Months From Approved	10/31/2013
Responses	300,330	0	300,330
Time Burden (Hours)	3,420,759	0	3,715,083
Cost Burden (Dollars)	0	0	0

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Abstract: IRC section 30C allows a credit for alternative fuel vehicle refueling property. Form 8911, Alternative Fuel Vehicle Refueling Property Credit, will be used by taxpayers to claim the credit.

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Authorizing Statute(s): PL: Pub.L. 111 - 5 1 Name of Law: American Recovery and Reinvestment Act
   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:
	77 FR 71481	11/30/2012
30-day Notice:	Federal Register Citation:	Citation Date:
	78 FR 38446	06/26/2013
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
Alternative Fuel Vehicle Refueling Property Credit	8911	Alternative Fuel Vehicle Refueling Property Credit

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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	300,330	300,330	0	0	0	0
Annual Time Burden (Hours)	3,420,759	3,715,083	0	-294,324	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: Yes

Burden Reduction Due to: Changing Forms

Short Statement: The higher credit rate and limits that applied to hydrogen refueling property placed in service in tax years beginning in 2009 and 2010 have expired for tax years beginning after 2010. (IRC section 30C(e)(6)). We have generally revised Form 8911 to return to text used on the 2008 form. We deleted lines 5, 9, 13 and 17 since there is now only one column on the 2012 Form 8911.

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Annual Cost to Federal Government: $2,950

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)? Yes

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: 06/27/2013

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