TD 8855 - Communications Excise Tax; Prepaid Telephone Cards

ICR 202006-1545-007

OMB: 1545-1628

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2020-10-29
IC Document Collections
ICR Details
1545-1628 202006-1545-007
Active 201705-1545-033
TREAS/IRS
TD 8855 - Communications Excise Tax; Prepaid Telephone Cards
Extension without change of a currently approved collection   No
Regular
Approved without change 12/15/2020
Retrieve Notice of Action (NOA) 10/29/2020
  Inventory as of this Action Requested Previously Approved
12/31/2023 36 Months From Approved 12/31/2020
96 0 96
34 0 34
0 0 0

Carriers must keep certain information documenting their sales of prepaid telephone cards to other carriers to avoid responsibility for collecting tax. The regulations provide rules for the application of the communication excise tax to prepaid telephone cards.

US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
   US Code: 26 USC 4251 Name of Law: Imposition of tax
  
None

Not associated with rulemaking

  85 FR 31028 05/21/2020
85 FR 68415 10/28/2020
No

1
IC Title Form No. Form Name
TD 8855 - Communications Excise Tax; Prepaid Telephone Cards (REG-118620-97)

  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 96 96 0 0 0 0
Annual Time Burden (Hours) 34 34 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
    No
    No
No
No
No
No
Michael Beker 202 622-7755 [email protected]

  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:
 
 
 
 
 
 
 
    (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;
 
 
 
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.
10/29/2020


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