Claim for Refund of Excise Taxes

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form Schedule 8 (Form 8 Form 8849, Sch 8, Registered Credit Issuers	Form and Instruction	Modified	Available
Form Schedule 5 (Form 8 Form 8849, Sch 5, Section 4081(e) Claims	Form and Instruction	Modified	Available
Form Schedule 3 (Form 8 Form 8849, Schedule 3--Certain Fuel Mixtures and the Alternative Fuel Credit	Form and Instruction	Modified	Available
Form Schedule 2 (Form 8 Form 8849, Sch 2, Sales by Registered Ultimate Vendors	Form and Instruction	Modified	Available
Form Schedule 1 (Form 8 Form 8849, Sch 1, Nontaxable Use of Fuels	Form and Instruction	Modified	Available
Form Form 8849 Claim for Refund of Excise Taxes	Form and Instruction	Modified	Available
Non-Display Expiration Date Statement.docx	Supplementary Document	Uploaded 2011-06-15	Repair queued
1545-1420_supporting_statement_20140814.doc	Supporting Statement A	Uploaded 2014-08-28	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
45449	Form 8849, Sch 8, Registered Credit Issuers	Form and Instruction	Modified
45394	Form 8849, Sch 6, Other Claims	Instruction	Modified
45393	Form 8849, Sch 5, Section 4081(e) Claims	Form and Instruction	Modified
45392	Form 8849, Schedule 3--Certain Fuel Mixtures and the Alternative Fuel Credit	Form and Instruction	Modified
45391	Form 8849, Sch 2, Sales by Registered Ultimate Vendors	Form and Instruction	Modified
45390	Form 8849, Sch 1, Nontaxable Use of Fuels	Form and Instruction	Modified
181934	Claim for Refund of Excise Taxes	Form and Instruction	Modified

ICR Details

OMB Control No: 1545-1420	ICR Reference No: 201408-1545-001
Status: Historical Active	Previous ICR Reference No: 201104-1545-009
Agency/Subagency: TREAS/IRS	Agency Tracking No: mb
Title: Claim for Refund of Excise Taxes
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: 11/07/2014
	Date Received in OIRA: 08/28/2014
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2017	36 Months From Approved	11/30/2014
Responses	106,305	0	106,305
Time Burden (Hours)	923,026	0	949,686
Cost Burden (Dollars)	0	0	0

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Abstract: IRC sections 6402, 6404, 6511 and sections 301.6402-2, 301.6404-1, and 301.6404-3 of the regulations, allow for refunds of taxes (except income taxes) or refund, abatement, or credit of interest, penalties, and additions to tax in the event of errors or certain actions by IRS. Form 8849 is used by taxpayers to claim refunds of excise taxes.

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Authorizing Statute(s): US Code: 26 USC 6404 Name of Law: Abatements
   US Code: 26 USC 6402 Name of Law: Authority to make credits or refunds
   US Code: 26 USC 6511 Name of Law: Limitations on credit or refund
   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:
	79 FR 35638	06/23/2014
30-day Notice:	Federal Register Citation:	Citation Date:
	79 FR 51396	08/28/2014
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 7

table that charts list of burden

IC Title	Form No.	Form Name
Claim for Refund of Excise Taxes	Form 8849, Form 8849	Claim for Refund of Excise Taxes ,   Claim for Refund of Excise Taxes
Form 8849, Sch 1, Nontaxable Use of Fuels	Schedule 1 (Form 8849)	Nontaxable Use of Fuels
Form 8849, Sch 6, Other Claims	Schedule 6 (Form 8849)	Other Claims
Form 8849, Sch 8, Registered Credit Issuers	Schedule 8 (Form 8849)	Registered Credit Card Issuers
Form 8849, Sch 2, Sales by Registered Ultimate Vendors	Schedule 2 (Form 8849)	Sales by Registered Ultimate Vendors
Form 8849, Schedule 3--Certain Fuel Mixtures and the Alternative Fuel Credit	Schedule 3 (Form 8849)	Certain Fuel Mixtures and the Alternative Fuel Credit
Form 8849, Sch 5, Section 4081(e) Claims	Schedule 5 (Form 8849)	Section 4081 (e) Claims

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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	106,305	106,305	0	0	0	0
Annual Time Burden (Hours)	923,026	949,686	0	-26,660	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: Changes were made to Schedule 3 (Form 8849) as a result of the expiration of credits for biodiesel and renewable diesel, and alternative fuel and alternative fuel mixtures after 12/31/2013. These credits had previously expired at the end of 2011 and were extended retroactively in 2013. As a result of the expiration, Schedule 3 (Form 8849) is only used to claim the Alternative Fuel Credit, for Liquefied Hydrogen.

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Annual Cost to Federal Government: $16,000

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: 08/28/2014

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