REG-113572-99 (TD 8933) Qualified Transportation Fringe Benefits

ICR 201509-1545-045

OMB: 1545-1676

Federal Form Document

Forms and Documents
Document
Name
Status
Supplementary Document
2015-09-24
Supporting Statement A
2015-10-22
IC Document Collections
ICR Details
1545-1676 201509-1545-045
Historical Active 201207-1545-005
TREAS/IRS
REG-113572-99 (TD 8933) Qualified Transportation Fringe Benefits
Extension without change of a currently approved collection   No
Regular
Approved without change 12/21/2015
Retrieve Notice of Action (NOA) 10/30/2015
  Inventory as of this Action Requested Previously Approved
12/31/2018 36 Months From Approved 12/31/2015
48,589,824 0 48,589,824
12,968,728 0 12,968,728
0 0 0

These regulations provide guidance to employers that provide qualified transportation fringe benefits under section 132(f), including guidance to employers that provide cash reimbursement for qualified transportation fringes and employers that offer qualified transportation fringes in lieu of compensation. Employers that provide cash reimbursement are required to keep records of documentation received from employees who receive reimbursement. Employers that offer qualified transportation fringes in lieu of compensation are required to keep records of employee compensation reduction elections.

US Code: 26 USC 132 (f) (4) Name of Law: Qualified Transportation Fringe- No Constructive Receipt
   US Code: 26 USC 132 (f) (c) Name of Law: Qualified Transportation Fringe- Qualified Parking
  
None

Not associated with rulemaking

  80 FR 45018 07/28/2015
80 FR 66972 10/30/2015
No

1
IC Title Form No. Form Name
REG-113572-99 (Final) Qualified Transportation Fringe Benefits

  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 48,589,824 48,589,824 0 0 0 0
Annual Time Burden (Hours) 12,968,728 12,968,728 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
John Richards 202 622-6040

  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.
10/30/2015


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