Application of tentative refund

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 1045 Application for Tenative Refund	Form	Modified	Available
Supporting Statement-1545-0098-MS.docx	Supporting Statement A	Uploaded 2022-10-11	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
39510	Form 1045 - Application for Tentative Refund	Form	Modified	Application for Tenative Refund
39510	Form 1045 - Application for Tentative Refund	Instruction	Modified

ICR Details

OMB Control No: 1545-0098	ICR Reference No: 202208-1545-002
Status: Historical Active	Previous ICR Reference No: 201905-1545-023
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Application of tentative refund
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved with change	Conclusion Date: 02/17/2023
Retrieve Notice of Action (NOA)	Date Received in OIRA: 10/27/2022
Terms of Clearance: updated instructions uploaded by IRS during OMB review.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	02/28/2026	36 Months From Approved	02/28/2023
Responses	17,503	0	17,503
Time Burden (Hours)	428,649	0	534,192
Cost Burden (Dollars)	0	0	0

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Abstract: Section 6411 of the Internal Revenue Code allows taxpayers to file an application for tentative refund for the carryback of a net operating loss, net capital loss, unused general business credit, or a claim of right adjustment under section 1341(b). Income Tax Regulations Section 1.6411-1(b) requires Form 1045 in the case of taxpayers other than corporations. This form provides a line-by-line computation of the tax liability after application of the carryback and contains the information asked for in the Code and Regulations.

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Authorizing Statute(s): US Code: 26 USC 6411 Name of Law: Tentative carryback and refund adjustments
   US Code: 26 USC 1341 Name of Law: Computation of tax where taxpayer restores substantial amount held under claim of right
  

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 33879	06/03/2022
30-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 64852	10/26/2022
Did the Agency receive public comments on this ICR? No

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

table that charts list of burden

IC Title	Form No.	Form Name
Form 1045 - Application for Tentative Refund	1045	Application for Tenative Refund

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ICR Summary of Burden

table that charts list 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	17,503	17,503	0	0	0	0
Annual Time Burden (Hours)	428,649	534,192	0	-105,543	0	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: Changing Regulations

Short Statement: Form 1045 has been revised to comply with updates in current laws and regulatory requirements. The form will be revised due to changes in IRC sections 24(i) and (j), 7527A, 5000A(c)(B)(iii) and (c)(3)(A), 151(d)(5(A), 67(g), 68(f), and former IRC section 199. These changes will lower the burden previously approved by OMB. This request is being submitted to update the burden and renew the OMB approval.

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Annual Cost to Federal Government: $106,999

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.     No

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? 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: 10/27/2022

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