Form 8835 - Renewable Electricity Production Credit

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 8835 Renewable Electricity Producation Credit	Form	Modified	Repair queued
1545-1362 Supporting Statement 2023.docx	Supporting Statement A	Uploaded 2023-12-04	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
40335	Renewable Electricity Producation Credit	Form	Modified

ICR Details

OMB Control No: 1545-1362	ICR Reference No: 202311-1545-020
Status: Received in OIRA	Previous ICR Reference No: 202202-1545-004
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 8835 - Renewable Electricity Production Credit
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 12/14/2023

table that charts list comparision

	Requested	Previously Approved
Expiration Date	36 Months From Approved	06/30/2025
Responses	40	477
Time Burden (Hours)	697	8,720
Cost Burden (Dollars)	0	0

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Abstract: Form 8835 is used to claim renewable electricity production credits allowable under IRC sections 38 and 45 and make any allowable elections with respect to the credits.

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Authorizing Statute(s): US Code: 26 USC 45 Name of Law: Electricity produced from certain renewable resources, etc.
   PL: Pub.L. 102 - 486 1914 Name of Law: Energy Policy Act of 1992
   US Code: 26 USC 6417 Name of Law: Elective Payment Of Applicable Credits
   US Code: 26 USC 6418 Name of Law: Transfer Of Certain Credits
   PL: Pub.L. 117 - 169 13101 and 13801 Name of Law: Inflation Reduction Act of 2022
   US Code: 26 USC 38 Name of Law: General business credit
  

Citations for New Statutory Requirements: PL: Pub.L. 117 - 169 13101 and 13108 Name of Law: Inflation Reduction Act of 2022

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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 67438	09/29/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 86731	12/14/2023
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
Renewable Electricity Producation Credit	8835	Renewable Electricity Production Credit

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ICR Summary of Burden

table that charts list 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	40	477	0	0	-437	0
Annual Time Burden (Hours)	697	8,720	-34	0	-7,989	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: The number of responses was updated based on current filing data. This reduces the number of responses by 437 and the burden time by 7,989 hours annually due to Agency Estimate. Form 8835 was revised to comply with the provisions of sections 13101 and 13801 of P.L. 117-169. The revision includes a reorganization of the form, additional lines for information about the qualified facility, additional lines for new credits, and the removal of expired credits. This reduces the burden time by an additional 34 hours annually due to New Statute.

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Annual Cost to Federal Government: $65,087

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: 12/14/2023

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