Information Reporting by Passport Applicants (REG-208274-86)

Forms and Documents

Document Name	Status
SUPPORTING_STATEMENT_(REG-208274-86)__(NEW)_(1545-1359).doc Supporting Statement A	2013-05-13

IC Document Collections

IC ID	Document Title	Status
18183	Information Reporting by Passport Applicants (REG-208274-86)	Unchanged

ICR Details

OMB Control No: 1545-1359	ICR Reference No: 201606-1545-027
Status: Historical Active	Previous ICR Reference No: 200911-1545-012
Agency/Subagency: TREAS/IRS	Agency Tracking No: NPRM 1545-AJ93: mb
Title: Information Reporting by Passport Applicants (REG-208274-86)
Type of Information Collection: Reinstatement with change of a previously approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 06/27/2016
	Date Received in OIRA: 06/27/2016
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2019	36 Months From Approved
Responses	12,133,537	0	0
Time Burden (Hours)	1,213,354	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: This document contains regulations that provide information reporting rules for certain passport applicants. The information provided by passport applicants will be used by the IRS for tax compliance purposes.

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Authorizing Statute(s): US Code: 26 USC 7805 Name of Law: Rules and regulations
   US Code: 26 USC 6039E Name of Law: Information concerning resident status
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1545-AJ93	Final or interim final rulemaking	79 FR 41889	07/18/2014

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Federal Register Notices & Comments

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
Information Reporting by Passport Applicants (REG-208274-86)

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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	12,133,537	0	0	12,133,537	0	0
Annual Time Burden (Hours)	1,213,354	0	0	1,213,354	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Changing Regulations

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: The burden associated with the information collection requirements of section 6039E was originally created in 1992 associated with an NPRM (December 24, 1992 @ 57 FR 61373). The NPRM contained proposed regulations implementing section 6039E of the Code to require applicants for passports and permanent resident report certain information related to the administration of the tax law. On January 26, 2012 (77 FR 3964) the 1992 NPRM was withdrawn and a new NPRM issued. The 2012 NPRM provided information report rules for certain passport applicants and removed rules concerning information report by individuals applying to become permanent residents (green card holders). Because the burden associated with the 1992 NPRM was never implemented and later withdrawn, we discontinue OMB No. 1545-1359 in January 2013. We wish to retain the OMB number originally assigned to the 1992 NPRM, so we are reinstating the OMB number at this time to cover the information collection requirements contained in this proposed regulation.

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Annual Cost to Federal Government: $0

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: 05/13/2013

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