Federal Firearms and Ammunition Quarterly Excise Tax Return

Forms and Documents

Document Name	Status
Form TTB F/ 5300.26 Federal Firearms and Ammunition Quarterly Excise Tax Return (Individuals) Form and Instruction	Modified
Form TTB F 5300.26 Federal Firearms and Ammunition Quarterly Excise Tax Return (Private Sector Businesses) Form and Instruction	Modified
1513-0094 Supporting Statement (06-2017 Final).docx Supporting Statement A	2017-06-26

IC Document Collections

IC ID	Document Title	Status
199412	Federal Firearms and Ammunition Quarterly Excise Tax Return (Individuals) Form and Instruction	Modified
16121	Federal Firearms and Ammunition Quarterly Excise Tax Return (Private Sector Businesses) Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0094	ICR Reference No: 201705-1513-004
Status: Active	Previous ICR Reference No: 201412-1513-007
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 62 7/8
Title: Federal Firearms and Ammunition Quarterly Excise Tax 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: 10/31/2018
	Date Received in OIRA: 07/18/2017
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	10/31/2021	36 Months From Approved	10/31/2018
Responses	2,700	0	2,600
Time Burden (Hours)	18,900	0	18,200
Cost Burden (Dollars)	0	0	0

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Abstract: The Internal Revenue Code (IRC) at 26 U.S.C. 4181 imposes a Federal excise tax on the sale of pistols, revolvers, other firearms, and shells and cartridges (ammunition) sold by manufacturers, producers, and importers of such articles. The IRC, at 26 U.S.C. 6001, 6011, and 6302, also authorizes the Secretary of the Treasury to issue regulations regarding IRC-based taxes, returns and records, including the mode and time for collecting taxes due. Under this authority, the TTB regulations in 27 CFR part 53 require respondents who have firearms and/or ammunition excise tax liability to submit a quarterly tax return using form TTB F 5300.26. The information collected on this return is necessary to identify the taxpayer, the amount and type of taxes due, and the amount of payments made. TTB uses the return information to determine whether the taxpayer has paid the correct amount of tax and to take additional action, such as assessment or refund, as necessary.

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Authorizing Statute(s): US Code: 26 USC 4181 Name of Law: Internal Revenue Code
   US Code: 26 USC 6001, 6011, and 6302 Name of Law: Internal Revenue Code
  

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:
	82 FR 10630	02/14/2017
30-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 31805	07/10/2017
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
Federal Firearms and Ammunition Quarterly Excise Tax Return (Individuals)	TTB F/ 5300.26	Federal Firearms and Ammunition Quarterly Excise Tax Return
Federal Firearms and Ammunition Quarterly Excise Tax Return (Private Sector Businesses)	TTB F 5300.26	Federal Firearms and Ammunition Quarterly Excise Tax Return

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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	2,700	2,600	0	0	100	0
Annual Time Burden (Hours)	18,900	18,200	0	0	700	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: No

Burden Reduction Due to:

Short Statement: There are no program changes associated with this information collection. As for adjustments, TTB is increasing the estimated number of respondents, responses, and estimated total annual burden hours associated with this collection due to an estimated increase of 25 in the number of firearms and ammunition excise taxpayers. In addition, TTB is revising the FAET return form, TTB F 5300.26, to clarify certain data fields and instructions to improve the accuracy of the information reported, which will allow TTB to more accurately verify the respondent’s tax liability. The revisions to TTB F 5300.26 include reorganizing data fields in Part II, Calculation of Taxes on Sale or Uses During this Tax Period, adding instructional language to Schedules A and B to clarify that they are used to claim adjustments for prior quarter activity, and adding a “printed” name field to the signature area of the form. TTB also has updated the form’s instructions to remove obsolete language and improve clarity. TTB also has made other format, grammatical, and typographic corrections to the form. In addition, to support future automation efforts, TTB has added a bar code to each page of the form that identifies the form number and the page number of the form.

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Annual Cost to Federal Government: $76,165

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

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: 07/18/2017

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