Relief for Certain Spouses of Military Personnel

ICR 202309-1545-010

OMB: 1545-2169

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2023-10-16
IC Document Collections
ICR Details
1545-2169 202309-1545-010
Received in OIRA 202002-1545-009
TREAS/IRS
Relief for Certain Spouses of Military Personnel
Extension without change of a currently approved collection   No
Regular 10/31/2023
  Requested Previously Approved
36 Months From Approved 10/31/2023
6,200 6,200
6,200 6,200
0 0

The Military Spouses Residency Relief Act (“MSRRA”) was signed into law on November 11, 2009 (Public Law 111-97). MSRRA extends certain protections provided to servicemembers under the Servicemembers Civil Relief Act to the servicemembers’ spouses (“civilian spouses”). This collection provides guidance to taxpayers who claim the benefits of the tax provisions under MSRRA. The collection provides civilian spouses working in a U.S. territory but claiming a tax residence in one of the 50 States or the District of Columbia (“U.S. mainland”) under MSRRA with an extension of time for paying the tax due the Internal Revenue Service (“IRS”) (Internal Revenue Code § 6161). Additionally, these documents provide civilian spouses working on the U.S. mainland but claiming a tax residence in a U.S. territory under MSRRA with guidance on filing claims for refund of federal income taxes that their employers withheld and remitted to the IRS or estimated tax payments the taxpayers paid to the IRS.

PL: Pub.L. 111 - 97 1 Name of Law: Military Spouses Residency Relief Act
   US Code: 26 USC 6161 Name of Law: Extension of time for paying tax
  
None

Not associated with rulemaking

  88 FR 47945 07/25/2023
88 FR 74243 10/30/2023
No

1
IC Title Form No. Form Name
Guidance for Taxpayers Claiming Relief Under the Military Spouses Residency Relief Act

  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 6,200 6,200 0 0 0 0
Annual Time Burden (Hours) 6,200 6,200 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
    Yes
    No
No
No
No
No
Cleve Lisecki 202 515-4405 [email protected]

  No

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:
 
 
 
 
 
 
 
    (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;
 
 
 
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.
10/31/2023


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