Taxable Distributions Received From Cooperatives

Forms and Documents

Document Name	Status
1545-0118_SS_07-28-2020.docx Supporting Statement A	2020-07-31

IC Document Collections

IC ID	Document Title	Status
16934	Taxable Distributions Received From Cooperatives Instruction	Modified

ICR Details

OMB Control No: 1545-0118	ICR Reference No: 202006-1545-019
Status: PreApproved	Previous ICR Reference No: 201905-1545-001
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Taxable Distributions Received From Cooperatives
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Preapproved	Conclusion Date: 08/03/2020
	Date Received in OIRA: 06/30/2020
Terms of Clearance: supporting statement updated during review.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	08/31/2023	36 Months From Approved	06/30/2023
Responses	1,820,000	0	1,820,000
Time Burden (Hours)	564,200	0	473,201
Cost Burden (Dollars)	0	0	0

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Abstract: Form 1099-PATR is used to report patronage dividends paid by cooperatives (IRC sec. 6044). The information is used by IRS to verify reporting compliance on the part of the recipient.

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Authorizing Statute(s): US Code: 26 USC 6044 Name of Law: Returns regarding payments of patronage dividends
   US Code: 44 USC 3506 Name of Law: Individuals providing companion sitting placement services
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1545-BO90	Proposed rulemaking	84 FR 28668	06/19/2019

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Federal Register Notices & Comments

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
Taxable Distributions Received From Cooperatives	1099-PATR	Taxable Distributions Received From Cooperatives

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ICR Summary of Burden

	Total Preapproved	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	1,820,000	1,820,000	0	0	0	0
Annual Time Burden (Hours)	564,200	473,201	0	90,999	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Changing Regulations

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Based on the rulemaking, the agency added new fields to the form which will add 3 minutes of burden to each 1099-PATR respondent. This resulted in a burden increase of 90,999 hours (from 473,201 hours to 564,200 hours).

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Annual Cost to Federal Government: $64,095

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

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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: 06/30/2020

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