Excise Tax Return

Forms and Documents

Document Name	Status
Form TTB F 5000.24sm Excise Tax Return Form and Instruction	Modified
1513-0083 Supporting Statement (08-2017).docx Supporting Statement A	2017-08-17
Smart Form User Guide (TTB F 5000.24).pdf Supplementary Document	2017-08-12

IC Document Collections

IC ID	Document Title	Status
16098	Excise Tax Return Form and Instruction	Modified

ICR Details

OMB Control No: 1513-0083	ICR Reference No: 201708-1513-004
Status: Active	Previous ICR Reference No: 201702-1513-009
Agency/Subagency: TREAS/TTB	Agency Tracking No: ICN 64 - 8/11
Title: Excise Tax Return
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 11/24/2017
	Date Received in OIRA: 08/30/2017
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2020	36 Months From Approved	11/30/2017
Responses	114,517	0	170,017
Time Burden (Hours)	85,888	0	127,513
Cost Burden (Dollars)	0	0	0

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Abstract: Under the IRC at 26 U.S.C. 5061(a) and 5703(b), the Federal alcohol and tobacco excise tax is collected on the basis of a return. Businesses, other than those in Puerto Rico, report their Federal excise tax liability on those products on TTB F 5000.24, Excise Tax Return. TTB uses the information provided on the return form to establish the taxpayer's identity, the amount and type of taxes due, and the amount of payments made. This information is necessary for the collection of the revenue.

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Authorizing Statute(s): US Code: 26 USC 5061(a) and 5703(b) 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 26837	06/09/2017
30-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 41308	08/30/2017
Did the Agency receive public comments on this ICR? Yes

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

IC Title	Form No.	Form Name
Excise Tax Return	TTB F 5000.24, TTB F 5000.24sm	Excise Tax Return (Smart Form) ,   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	114,517	170,017	0	0	-55,500	0
Annual Time Burden (Hours)	85,888	127,513	0	0	-41,625	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: Section 332 of the Protecting Americans from Tax Hikes Act of 2015 amended the IRC at 26 U.S.C. 5061(d)(4) to provide for a new annual tax return period for certain small alcohol excise taxpayers (PATH Act; Division Q of the Consolidated Appropriations Act, 2016, Public Law 114–113) . This program change was reported in the last approval request TTB submitted for this information collection. However, in this submission, TTB is reporting an adjustment to the burden associated with this information collection due to that program change and subsequent changes in agency estimates. Specifically, TTB is decreasing the estimated number of annual responses to this information collection from 170,017 to 114,517, and, as result, is decreasing the estimated number of annual burden hours, from 127,513 hours to 85,888. This decrease is due to the number of small alcohol excise taxpayers who will now file annual tax returns, rather than semi-monthly or quarterly, under the recent amendment made to the IRC at 26 U.S.C. 5061(d)(4). TTB also expects that additional small alcohol excise taxpayers who are eligible to pay taxes and file returns quarterly will begin doing so in lieu of filing semimonthly returns. Under 26 U.S.C. 5061(d)(4), as amended, to pay alcohol excise taxes and file returns quarterly, a taxpayer must reasonably expect to be liable for not more than $50,000 in such taxes for the calendar year and must be liable for not more than $50,000 in such taxes in the preceding year. To pay tax and file returns annually, a taxpayer must reasonably expect to be liable for not more than $1,000 in such taxes for the calendar year and must be liable for not more than $1,000 in such taxes in the preceding year.

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Annual Cost to Federal Government: $599,309

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: 08/30/2017

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