Tax Information Authorization

Forms and Documents

Document	Type	Status	Availability
Form 8821 Tax Information Authorization	Form	Modified	Repair queued
Form 8821-A IRS Disclosure Authorization for Victims of Identity Theft	Form and Instruction	Modified	Repair queued
2023_SS_1545-1165_ sc_AG.docx	Supporting Statement A	Uploaded 2023-08-21	Repair queued

IC Document Collections

IC ID	Collection	Type	Status	Form
40054	Tax Information Authorization	Form	Modified
201801	IRS Disclosure Authorization for Victims of Identity Theft	Form and Instruction	Modified

ICR Details

OMB Control No: 1545-1165	ICR Reference No: 202306-1545-001
Status: Received in OIRA	Previous ICR Reference No: 202002-1545-006
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Tax Information Authorization
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: 08/30/2023

	Requested	Previously Approved
Expiration Date	36 Months From Approved	08/31/2023
Responses	3,393,265	673,172
Time Burden (Hours)	3,562,764	706,667
Cost Burden (Dollars)	0	0

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Abstract: Form 8821 is used to appoint someone to receive or inspect certain tax information. Data is used to identify appointees and to ensure that confidential information is not divulged to unauthorized persons. Form 8821-A is an authorization signed by a taxpayer for the IRS to disclose returns and return information to local law enforcement in the event of a possible identity theft.

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Authorizing Statute(s): US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  

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 32285	05/19/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 60012	08/30/2023
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
IRS Disclosure Authorization for Victims of Identity Theft	8821-A	IRS Disclosure Authorization for Victims of Identity Theft
Tax Information Authorization	8821	Tax Infomration Authorization

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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	3,393,265	673,172	0	0	2,720,093	0
Annual Time Burden (Hours)	3,562,764	706,667	0	0	2,856,097	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: Changes to the burden estimates of Form 8821 are due to the increase in filers based on the most recent filing data, from 672,990 to 3,393,083 responses and an increase in burden hours from 706,640 to 3,562,737. There are no changes to the burden estimates of Form 8821-A. Overall, total responses are 3,393,265 and the total burden hours are 3,562,764.

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Annual Cost to Federal Government: $44,924

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: 08/30/2023

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