TD 8549(Final) Preparer Penalties--Manual Signature Requirement

ICR 201411-1545-032

OMB: 1545-1385

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2014-11-21
IC Document Collections
IC ID
Document
Title
Status
18230
Modified
ICR Details
1545-1385 201411-1545-032
Historical Active 201108-1545-039
TREAS/IRS Ready
TD 8549(Final) Preparer Penalties--Manual Signature Requirement
Revision of a currently approved collection   No
Regular
Approved without change 10/24/2015
Retrieve Notice of Action (NOA) 12/31/2014
  Inventory as of this Action Requested Previously Approved
10/31/2018 36 Months From Approved 10/31/2015
20,000 0 20,000
24,000 0 25,825
0 0 0

The reporting requirements affect returns preparers of fiduciary returns. They will be required to submit a list of the names and identifying numbers of all fiduciary returns which are being filed with a facsimile signature of the returns preparer.

US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 6695 Name of Law: Other assessable penalties with respect to the preparation of income tax returns for other persons
   US Code: 26 USC 645 Name of Law: Certain revocable trusts treated as part of estate
  
None

Not associated with rulemaking

  79 FR 56435 09/19/2014
79 FR 78566 12/30/2014
No

1
IC Title Form No. Form Name
TD 8549 Preparer Penalties--Manual Signature Requirement

  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 20,000 20,000 0 0 0 0
Annual Time Burden (Hours) 24,000 25,825 0 0 -1,825 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
The paperwork burden previously approved by OMB decreased by 1,825 hours due to an adjustment of estimated recordkeeping time.

$0
No
No
No
No
No
Uncollected
John Moran 202 622-4940

  No

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:
 
 
 
 
 
 
 
    (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;
 
 
 
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.
12/31/2014


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