Form 3800, General Business Credit

Forms and Documents

Document Name	Status
Form 3800 Form 3800, General Business Credit Form	Modified
2023 Supporting Statement 1545-0895 (Form 3800)-lvd.docx Supporting Statement A	2023-06-20

IC Document Collections

IC ID	Document Title	Status
39869	Form 3800, General Business Credit Form	Modified

ICR Details

OMB Control No: 1545-0895	ICR Reference No: 202304-1545-003
Status: Received in OIRA	Previous ICR Reference No: 202212-1545-016
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 3800, General Business Credit
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: 07/28/2023

	Requested	Previously Approved
Expiration Date	36 Months From Approved	07/31/2023
Responses	65,000	65,000
Time Burden (Hours)	2,169,700	2,169,700
Cost Burden (Dollars)	0	0

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Abstract: IRC section 38 permits taxpayers to reduce their income tax liability by the amount of their general business credit, which is an aggregation of their investment credit, jobs credit, alcohol fuel credit, research credit, low-income housing credit, disabled access credit, enhanced oil recovery credit, etc. Form 3800 is used to figure the correct credit.

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Authorizing Statute(s): PL: Pub.L. 110 - 289 3022 Name of Law: Housing and Economic Recovery Act of 2008
   PL: Pub.L. 110 - 343 202, 301, 304, 310, 314 & 702 Name of Law: Emergency Economic Stabilization Act of 2008
   US Code: 26 USC 38 Name of Law: General business credit
   PL: Pub.L. 103 - 66 13311 Name of Law: Omnibus Budget Reconciliation Act of 1993
   PL: Pub.L. 109 - 432 105(e)(4)(A) Name of Law: Tax Relief and Health Care Act of 2006
   PL: Pub.L. 111 - 5 1201(b) Name of Law: American Recovery and Reinvestment Act of 2009
   PL: Pub.L. 111 - 145 111 Name of Law: United States Capitol Police Administrative Technical Corrections Act of 2009
   PL: Pub.L. 111 - 147 102 Name of Law: Hiring Incentives to Restore Employment Act
   PL: Pub.L. 111 - 148 1421 Name of Law: Patient Protection and Affordable Care Act
   PL: Pub.L. 111 - 240 2012 & 2013 Name of Law: Small Business Jobs Act of 2010
   US Code: 26 USC 39 Name of Law: Carryback and carryforward of unused credits
  

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:
	88 FR 12437	02/27/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 48289	07/26/2023
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 3800, General Business Credit	3800	General Business Credit

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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	65,000	65,000	0	0	0	0
Annual Time Burden (Hours)	2,169,700	2,169,700	0	0	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: No

Burden Reduction Due to:

Short Statement:

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Annual Cost to Federal Government: $113,492

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.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Yes

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)? Yes

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: 07/28/2023

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