Empowerment Zone Employment Credit

Forms and Documents

Document Name	Status
Form 8844 Form 8844, Empowerment Zone Employment Credit Form	Modified
2019-05-14_SS_1545-1444r.docx Supporting Statement A	2019-05-14

IC Document Collections

IC ID	Document Title	Status
40762	Form 8844, Empowerment Zone Employment Credit Form	Modified

ICR Details

OMB Control No: 1545-1444	ICR Reference No: 201903-1545-007
Status: Active	Previous ICR Reference No: 201602-1545-013
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Empowerment Zone Employment 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: 07/15/2019
	Date Received in OIRA: 05/31/2019
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	07/31/2022	36 Months From Approved	07/31/2019
Responses	25	0	26,400
Time Burden (Hours)	158	0	237,600
Cost Burden (Dollars)	0	0	0

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Abstract: The empowerment zone employment (EZE) credit is part of the general business credit under section 38. However, unlike the other components of the general business credit, taxpayers are allowed to offset 25 percent of their alternative minimum tax with the EZE credit.

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Authorizing Statute(s): US Code: 26 USC 38 Name of Law: General Business Credit.
   US Code: 26 USC 1396 Name of Law: Empowerment zone employment credit
   US Code: 26 USC 1397 Name of Law: Other definitions and special rules
  

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:
	84 FR 7418	03/04/2019
30-day Notice:	Federal Register Citation:	Citation Date:
	84 FR 25122	05/30/2019
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
Form 8844, Empowerment Zone Employment Credit	8844	Empowerment Zone Employment 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	25	26,400	0	0	-26,375	0
Annual Time Burden (Hours)	158	237,600	0	-67	-237,375	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 change in burden is due a change in the estimated number of respondents/responses and a previous change to the form. The change in estimates is a result of the creation of two OMB clearance buckets for individual and business filers. All individual filer estimates are being reported under 1545-0074. Business filer estimates are being reported under 1545-0123. The estimates associated with all other filers (i.e., estates, trusts) are being reported under 1545-1444 and therefor the results in an overall burden decrease of 237,375 burden hours (237,600 to 225), based on the decrease in the number of respondents and responses to 25 (26,400 – 26,375). In addition, the form change resulted in an additional 67 hour change to the overall annual time burden, for a total burden of 158 hours.

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Annual Cost to Federal Government: $43,743

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.     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: 05/31/2019

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