Form 13997, Validating Your TIN and Reasonable Cause

Forms and Documents

Document	Type	Status	Availability
Form 13997 Form 13997, Validating Your TIN and Reasonable Cause	Form	Modified	Repair queued
Ltr-4318--2009-10.pdf	Supplementary Document	Uploaded 2015-07-22	Repair queued
1545-2144 Supporting Statement.docx	Supporting Statement A	Uploaded 2022-02-28	Repair queued

IC Document Collections

IC ID	Collection	Type	Status	Form
187738	Form 13997, Validating Your TIN and Reasonable Cause	Form	Modified

ICR Details

OMB Control No: 1545-2144	ICR Reference No: 202202-1545-013
Status: Received in OIRA	Previous ICR Reference No: 201810-1545-021
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 13997, Validating Your TIN and Reasonable Cause
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 06/01/2022

	Requested	Previously Approved
Expiration Date	36 Months From Approved	06/30/2022
Responses	2,000	2,000
Time Burden (Hours)	2,160	2,000
Cost Burden (Dollars)	0	0

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Abstract: Internal Revenue Code (IRC) section 6039E requires individuals to provide certain information with their application for a U.S. passport or with their application for permanent U.S. residence. When such information is not provided, a $500 penalty may be imposed unless the individual can establish reasonable cause for failing to comply. The IRS sends these applicants Letter 4318 to inform them about the IRC provisions, the penalty, and how to resolve the issue using Form 13997.

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Authorizing Statute(s): US Code: 26 USC 6039E Name of Law: Information concerning resident status.
  

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:
	87 FR 5557	02/01/2022
30-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 32504	05/31/2022
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 13997, Validating Your TIN and Reasonable Cause	13997	Validating Your TIN and Reasonable Cause

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ICR Summary of Burden

	Total Request	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	2,000	2,000	0	0	0	0
Annual Time Burden (Hours)	2,160	2,000	0	0	160	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 is no material change in the paperwork burden previously approved by OMB. However, the burden for Form 13997 increased due to a better burden calculation of the previously approved instrument. This increases the burden by 160 hours due to adjustment in Agency Estimates.

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Annual Cost to Federal Government: $560

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: 05/31/2022

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