Extraterritorial Income Exclusion (Form 8873)

Forms and Documents

Document Name	Status
Form 8873 Extraterritorial Income Exclusion Form	Modified
30 day notice - 3-31-20.pdf Supplementary Document	2020-03-31
Supporting Statement Form 8873- 1545-1722.docx Supporting Statement A	2020-05-28

IC Document Collections

IC ID	Document Title	Status
41073	Extraterritorial Income Exclusion Form	Modified

ICR Details

OMB Control No: 1545-1722	ICR Reference No: 202001-1545-009
Status: Active	Previous ICR Reference No: 201611-1545-016
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Extraterritorial Income Exclusion (Form 8873)
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 with change	Conclusion Date: 05/29/2020
	Date Received in OIRA: 03/31/2020
Terms of Clearance: Burden estimate was updated during review.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	05/31/2023	36 Months From Approved	05/31/2020
Responses	100	0	750,000
Time Burden (Hours)	2,545	0	19,087,500
Cost Burden (Dollars)	0	0	0

---

Abstract: A taxpayer uses Form 8873 to claim the gross income exclusion provided for by section 114 of the Internal Revenue Code.

---

Authorizing Statute(s): US Code: 26 USC 114 Name of Law: Exclusions
  

Citations for New Statutory Requirements: None

---

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

---

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	84 FR 66055	12/02/2019
30-day Notice:	Federal Register Citation:	Citation Date:
	85 FR 17951	03/31/2020
Did the Agency receive public comments on this ICR? No

---

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

IC Title	Form No.	Form Name
Extraterritorial Income Exclusion	8873	Extraterritorial Income Exclusion

---

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	100	750,000	0	0	-749,900	0
Annual Time Burden (Hours)	2,545	19,087,500	0	0	-19,084,955	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 changes being made to the form since 2010 revision; however, an adjustment to estimates made by the Department in the decreased number of responses based on its most recent filing data for form 8873, from 750,000 to 100. The total annual burden hours decreased from 19,087,500 to 2,545 hours. Also, we are making this submission to renew the OMB approval.

---

Annual Cost to Federal Government: $13,670

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? No

---

Common Form ICR:  No

---

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: 03/31/2020

---