Alternative Motor Vehicle Credit

Forms and Documents

Document Name	Status
Form Form 8910 Alternative Motor Vehicle Credit Form	Modified
8910_SupStat.doc Supporting Statement A	2016-03-30

IC Document Collections

IC ID	Document Title	Status
43907	Alternative Motor Vehicle Credit Form	Modified

ICR Details

OMB Control No: 1545-1998	ICR Reference No: 201603-1545-003
Status: Historical Active	Previous ICR Reference No: 201211-1545-028
Agency/Subagency: TREAS/IRS	Agency Tracking No: Form_8910
Title: Alternative Motor Vehicle 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: 06/03/2016
	Date Received in OIRA: 03/31/2016
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2019	36 Months From Approved	06/30/2016
Responses	3,333	0	10,000
Time Burden (Hours)	19,764	0	88,700
Cost Burden (Dollars)	0	0	0

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Abstract: Taxpayers will file Form 8910 to claim the credit for certain alternative motor vehicles placed in service after 2005.

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Authorizing Statute(s): US Code: 26 USC 30B Name of Law: Alternative Motor Vehicle Credit
  

Citations for New Statutory Requirements: PL: Pub.L. 111 - 5 1143 Name of Law: American Recovery and Reinvestment Act

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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:
	81 FR 1996	01/14/2016
30-day Notice:	Federal Register Citation:	Citation Date:
	81 FR 18694	03/31/2016
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Alternative Motor Vehicle Credit	Form 8910	Alternative Motor Vehicle Credit

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ICR Summary 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	3,333	10,000	0	-6,667	0	0
Annual Time Burden (Hours)	19,764	88,700	0	-68,936	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: Cutting Redundancy

Short Statement: The decrease in the burden associated with this collection is due to the allocation of burden that is being reported under 1545-0074 for individual taxpayers and the newly approved collection of 1545-0123 for business taxpayers. Also, all lines related to the reporting of the plug-in conversion credit and the depreciation expense credit were taken out, since both have expired. This results in a net decrease in burden of 68,936 hours.

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Annual Cost to Federal Government: $6,750

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: 03/31/2016

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