Special (occupational) Tax Registration and Return

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form TTB F 5630.5d Alcohol Dealer Registration - For Use On and After July 1, 2008	Form and Instruction	Modified	Available
Form TTB F 5630.5a Alcohol Special (occupational) Tax Registration and Return – For Periods Ending On or Before June 30, 2008	Form and Instruction	Modified	Available
Form TTB F 5630.5a Alcohol Special (occupational) Tax Registration and Return – For Periods Ending On or Before June 30, 2008	Form and Instruction	Modified	Available
Form TTB F 5630.5a Alcohol Special (occupational) Tax Registration and Return - For Periods Ending On or Before June 30, 2008	Form and Instruction	Modified	Available
Form TTB F 5630.5t Special Tax Registration and Return - Tobacco	Form and Instruction	Modified	Available
1513-0112 SS (05-28-2015).docx	Supporting Statement A	Uploaded 2015-05-28	Available
Public Law 109-59.txt	Supplementary Document	Uploaded 2008-06-11	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
185327	Alcohol Dealer Registration - For Use On and After July 1, 2008	Form and Instruction	Modified
185326	Alcohol Special (occupational) Tax Registration and Return – For Periods Ending On or Before June 30, 2008	Form and Instruction	Modified
185325	Alcohol Special (occupational) Tax Registration and Return – For Periods Ending On or Before June 30, 2008	Form and Instruction	Modified
185323	Alcohol Special (occupational) Tax Registration and Return - For Periods Ending On or Before June 30, 2008	Form and Instruction	Modified
185301	Special Tax Registration and Return - Tobacco	Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0112	ICR Reference No: 201505-1513-002
Status: Historical Active	Previous ICR Reference No: 201203-1513-004
Agency/Subagency: TREAS/TTB	Agency Tracking No: IC-51 (2 of 4)
Title: Special (occupational) Tax Registration and 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: 11/03/2015
	Date Received in OIRA: 05/28/2015
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2018	36 Months From Approved	11/30/2015
Responses	8,350	0	35,000
Time Burden (Hours)	3,478	0	14,583
Cost Burden (Dollars)	0	0	0

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Abstract: Chapter 52 of the Internal Revenue Code (26 U.S.C.) requires tobacco products manufacturers, cigarette papers and tubes manufacturers, and tobacco product export warehouse proprietors to register for and pay special (occupational) tax (SOT). TTB F 5630.5t is used for registration and tax payment for such businesses. With regard to alcohol, in 2005, section 11125 of Public Law 109–59 permanently repealed, effective July 1, 2008, the SOT on all alcohol dealers required by Chapter 51 of the Internal Revenue Code (26 U.S.C.). However, the registration requirement for such entities remains in force. TTB F 5630.5a is a tax return/registration for persons already in business who failed to register or pay SOT on or before June 30, 2008, and TTB F 5630.5d is used to register alcohol dealers on and after July 1, 2008.

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Authorizing Statute(s): PL: Pub.L. 109 - 59 11125 Name of Law: Safe, Accountable, Flexible, Efficient Transportation Equity Act
  

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:
	80 FR 13072	03/12/2015
30-day Notice:	Federal Register Citation:	Citation Date:
	80 FR 30324	05/27/2015
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 5

table that charts list of burden

IC Title	Form No.	Form Name
Alcohol Special (occupational) Tax Registration and Return – For Periods Ending On or Before June 30, 2008	TTB F 5630.5a	Alcohol Special (occupational) Tax Registration and Return - For Periods Ending On or Before June 30, 2008
Alcohol Special (occupational) Tax Registration and Return - For Periods Ending On or Before June 30, 2008	TTB F 5630.5a	Alcohol Special (occupational) Tax Registration and Return - For Periods Ending On or Before June 30, 2008
Special Tax Registration and Return - Tobacco	TTB F 5630.5t	Special Tax Registration and Return - Tobacco
Alcohol Dealer Registration - For Use On and After July 1, 2008	TTB F 5630.5d	Alcohol Dealer Registration - For Use On and After July 1, 2008
Alcohol Special (occupational) Tax Registration and Return – For Periods Ending On or Before June 30, 2008	TTB F 5630.5a	Alcohol Special (occupational) Tax Registration and Return - For Periods Ending On or Before June 30, 2008

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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	8,350	35,000	0	-12,000	-14,650	0
Annual Time Burden (Hours)	3,478	14,583	0	-5,000	-6,105	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 burden for this collection has decreased due to several factors: 1) TTB F 5630.5a is completed by persons who are already in business, but have failed to register or pay the special (occupational) tax (SOT) on or prior to June 30, 2008. The number of respondents has decreased because most are in compliance. A reduction of 13,950 respondents and 5,813 burden hour is attributed to this adjustment. 2) TTB F 5630.5d is completed by new wholesale and retail liquor dealers and by existing wholesale and retail liquor dealers required to register changes in business operations. However, businesses that file a registration or brewer's notice under the qualification provisions of 27 CFR Parts 19, 24, or 25 of the TTB regulations do not have to file TTB F 5630.5d since their registration or notice filed under those provisions fulfills the SOT registration requirement. A reduction of 12,000 respondents and 5,000 burden hours is attributed to this program change. 3) TTB F 5630.5t is completed by tobacco industry respondents and the number of such respondents engaged in business has decreased. A reduction of 700 respondents and 292 burden hours is due to an adjustment. A total of 3,478 burden hours is requested.

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Annual Cost to Federal Government: $175,000

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: 05/28/2015

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